0001145549-19-005787.txt : 20190311 0001145549-19-005787.hdr.sgml : 20190311 20190311103857 ACCESSION NUMBER: 0001145549-19-005787 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181231 FILED AS OF DATE: 20190311 DATE AS OF CHANGE: 20190311 EFFECTIVENESS DATE: 20190311 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GABELLI DIVIDEND & INCOME TRUST CENTRAL INDEX KEY: 0001260729 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21423 FILM NUMBER: 19671256 BUSINESS ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 N-CEN 1 primary_doc.xml X0201 N-CEN LIVE 0001260729 XXXXXXXX false false false N-2 Gabelli Dividend & Income Trust 811-21423 0001260729 549300082N1MHBT8NI60 One Corporate Center Rye 10580-1422 US-NY US 1-800-422-3554 Computershare Trust Company, N.A. 462 South 4th Street Louisville 40202 502-301-6000 Transfer Agent The Bank of New York Mellon 240 Greenwich Street New York 10286 212-495-1784 Accounting BNY Mellon Investment Servicing (US) Inc. 301 Bellevue Parkway Wilmington 19809 302-791-1700 Accounting State Street Bank and Trust Company One Heritage Drive North Quincy 02171 617-786-3000 Custody Gabelli Funds, LLC One Corporate Center Rye 10580-1422 914-921-5100 Accounting Y N N-2 Y James P. Conn N/A N Anthony J. Colavita N/A N Anthonie C. van Ekris N/A N Edward T. Tokar N/A Y Susan V. Watson N/A N Michael J. Melarkey N/A N Kuni Nakamura N/A N Salvatore J. Zizza N/A N Mario J. Gabelli 000216136 Y Salvatore M. Salibello N/A N Frank J. Fahrenkopf, Jr. N/A N Richard J. Walz 001392836 One Corporate Center Rye 10580 XXXXXX N N N N N N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N Gabelli Dividend & Income Trust 549300082N1MHBT8NI60 Y 1 0 0 N/A N N Y N N/A N/A N/A Rule 17e-1 (17 CFR 270.17e-1) N N N N Gabelli Funds, LLC 801-37706 000104949 549300JDTNRQK8NMTG03 N Computershare Trust Company, N.A. 85-11340 2549001YYB62BVMSAO13 N N N Bloomberg Finance L.P. 5493001KJTIIGC8Y1R12 N Intercontinental Exchange, Inc. 5493000F4ZO33MV32P92 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Computershare Trust Company, N.A. 2549001YYB62BVMSAO13 N N N BNY Mellon Investment Servicing (US) Inc. 549300CFZQLI9QMJ1Z03 N Y Gabelli Funds, LLC 549300JDTNRQK8NMTG03 Y N N G.Research, LLC 008-21373 000007353 N/A 112002.000000000000 G.distributors, LLC 008-68697 000155071 N/A 0.000000000000 INTL FCSTONE FINANCIAL INC. 008-51269 000045993 549300LNKU6K5TJCRG93 30426.000000000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 15604.000000000000 Stifel, Nicolaus & Company, Incorporated 008-1447 000000793 5WUVMA08EYG4KEUPW589 18542.000000000000 WELLS FARGO CLEARING SERVICES, LLC 008-37180 000019616 88KRVSOEKUGQZJ3DKW55 8518.000000000000 G.RESEARCH, LLC 008-21373 000007353 N/A 112002.000000000000 Cowen and Company, LLC 008-22522 000007616 549300WR155U7DVMIW58 18349.000000000000 SANFORD C. BERNSTEIN & CO., LLC 008-52942 000104474 549300I7JYZHT7D5CO04 34294.000000000000 CORNERSTONE MACRO LLC 008-69293 000168152 25490003PASAH33YSQ08 20017.000000000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 30915.000000000000 J.P. MORGAN SECURITIES LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 26647.000000000000 401330.000000000000 EARLYBIRDCAPITAL, INC. 008-43828 000028629 N/A 2750000.000000000000 BARCLAYS CAPITAL, INC. 008-41342 000019714 AC28XWWI3WIBK2824319 125279967.000000000000 JUNO THERAPEUTICS INC N/A N/A N/A 2436000.000000000000 KLX Inc. N/A N/A 529900NPSO92CYLJVB07 5103000.000000000000 ENVISION HEALTHCARE CORPORATION N/A N/A 549300OL60X0LPKY8N60 3910000.000000000000 Daiwa Capital Markets America, Inc. 008-12242 000001576 M67H5PRC0NQKM73ZAS82 16362287.000000000000 DST SYSTEMS INC. N/A N/A 21B7QCD05XOK0YTYOP98 3360000.000000000000 RBC DOMINION SECURITIES, INC. N/A N/A 549300QJJX6CVVUXLE15 CA 55922010.000000000000 NOMURA SECURITIES INTERNATIONAL, INC. 008-15255 000004297 OXTKY6Q8X53C9ILVV871 218533384.000000000000 BMO CAPITAL MARKETS CORP. 008-34344 000016686 RUC0QBLBRPRCU4W1NE59 44398322.000000000000 486023607.000000000000 Y 2521319000.000000000000 0.000000000000 Common stock C000000000 Preferred stock 5.875% Series A Cumulative Preferred Shares Preferred stock Series B Auction Market Preferred Shares Preferred stock Series C Auction Market Preferred Shares Preferred stock 6.00% Series D Cumulative Preferred Shares Preferred stock Series E Auction Rate Preferred Shares Preferred stock 5.25% Series G Cumulative Preferred Shares N N Preferred stock N N N 0.830000000000 1.130000000000 18.300000000000 20.510000000000 true INTERNAL CONTROL RPT 2 gdv_g1aiii.htm Form 8-K

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of The Gabelli Dividend & Income Trust:

In planning and performing our audit of the financial statements of The Gabelli Dividend & Income Trust (hereafter referred to as the “Fund”) as of and for the year ended December 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund’s internal control over financial reporting.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 2018.

This report is intended solely for the information and use of the Board of Trustees of The Gabelli Dividend & Income Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ PricewaterhouseCoopers

February 28, 2019

New York, New York