THE GABELLI DIVIDEND & INCOME TRUST
One Corporate Center
Rye, New York 10580-1422
August 29, 2019
VIA EDGAR AND ELECTRONIC MAIL
David Orlic
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. 333-232136 and 811-21423) |
Dear Mr. Orlic:
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 August 30, 2019, or as soon thereafter as reasonably practicable.
| Very truly yours, | ||||||
| The Gabelli Dividend & Income Trust | ||||||
| By: | /s/ Bruce N. Alpert |
|
| |||
| Name: Bruce N. Alpert |
||||||
|
Title: President (Principal Executive Officer) |
||||||