The GDL Fund
One Corporate Center
Rye, New York 10580-1422
December 15, 2017
VIA EDGAR AND ELECTRONIC MAIL
Sally Samuel
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
RE: | The GDL Fund |
(File Nos. 333-213902 & 811-21969) |
Dear Ms. Samuel:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, The GDL Fund (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 December 15, 2017, or as soon thereafter as reasonably practicable.
Very truly yours, | ||
The GDL Fund | ||
By: | /s/ Bruce N. Alpert | |
Name: Bruce N. Alpert | ||
Title: President and Principal Executive Officer |