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)