The Gabelli Dividend & Income Trust
One Corporate Center
Rye, New York 10580-1422
June 14, 2016
VIA EDGAR
Deborah D. Skeens
Senior Counsel – Office of Disclosure and Review
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
| RE: | The Gabelli Dividend & Income Trust | |||
| (File Nos. 333-210990 & 811-21423) |
Dear Ms. Skeens:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, The Gabelli Dividend & Income Trust (the “Registrant”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form N-2 be accelerated so that it may become effective by 4:00 p.m., Washington, D.C. time, on Friday, June 17, 2016, or as soon thereafter as reasonably practicable.
In connection with this request, the Registrant acknowledges that:
| (a) | should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to such Registration Statement; |
| (b) | the action of the Commission or its staff, acting pursuant to delegated authority in declaring the above-referenced Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure contained in such Registration Statement; and |
| (c) | the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||
| THE GABELLI DIVIDEND & INCOME TRUST | ||
| By: | /s/ Bruce N. Alpert | |
| Name: | Bruce N. Alpert | |
| Title: | President | |