EX-FILING FEES 9 ex99-sviii.htm CALCULATION OF FILING FEE TABLE
 

THE GDL FUND N-2

 

Exhibit (s)(viii)

 

Calculation of Filing Fee Tables

 

FORM N-2

(Form Type)

 

THE GDL FUND

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered and Carry Forward Securities

 

    Security
Type		     Security
Class
Title		     Fee
Calculation
or Carry
Forward
Rule		     Amount
Registered		     Proposed
Maximum
Offering
Price Per
Unit		     Maximum
Aggregate
Offering Price		     Fee
Rate		     Amount of
Registration
Fee		     Carry
Forward
Form
Type		   Carry
Forward
File
Number		 Carry
Forward
Initial
effective
date		     Filing Fee
Previously
Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward		  
   
Carry Forward Securities  
Carry Forward Securities   Equity     Common Shares(2)     Rule 415(a)(6)                 (1)                 N-2     333-250213 May 19, 2021     (1)  
Carry Forward Securities   Equity     Preferred Shares(2)     Rule 415(a)(6)                 (1)                 N-2     333-250213 May 19, 2021     (1)  
Carry Forward Securities   Debt     Debt Securities (3)     Rule 415(a)(6)                 (1)                 N-2     333-250213 May 19, 2021     (1)  
Carry Forward Securities   Other     Subscription Rights(4)     Rule 415(a)(6)                 (1)                 N-2     333-250213 May 19, 2021     (1)  
Carry Forward Securities   Other     Unallocated (Universal) Shelf     Rule 415(a)(6)                 $200,000,000(1)(5)                 N-2     333-250213 May 19, 2021     $21,820.00  
Total Offering Amounts           $200,000,000(5)           --                      
Total Fees Previously Paid                       --                      
Total Fee Offsets                       --                      
Net Fee Due                       $0                      

 

(1)Included as part of Unallocated (Universal) Shelf. Pursuant to Rule 415(a)(6) under the Securities Act of 1933, the Registrant is carrying forward $200,000,000 aggregate principal offering price of unsold securities (the “Unsold Securities”) that were previously registered for sale under a Registration Statement on Form N-2 (File No. 333-250213) initially filed on November 19, 2020, as amended on February 12, 2021 and May 11, 2021, declared effective on May 19, 2021, and further amended on May 20, 2021 and August 25, 2022 (the “Prior Registration Statement”). The Registrant previously paid filing fees in the aggregate of $21,820 relating to the securities registered on the Prior Registration Statement. Pursuant to Rule 415(a)(6) under the Securities Act, the filing fees previously paid with respect to the Unsold Securities will continue to be applied to such Unsold Securities. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of Unsold Securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this Registration Statement.
(2)There is being registered hereunder an indeterminate number of common shares and preferred shares as may be sold, from time to time.
(3) There is being registered hereunder an indeterminate principal amount of debt securities as may be sold, from time to time. Debt securities may be issued at an original issue discount or at a premium.
(4) There is being registered hereunder an indeterminate number of subscription rights as may be sold, from time to time, representing rights to purchase common shares and/or preferred shares.
(5) Pursuant to General Instruction I.B.6 of Form S-3, in no event will we sell securities in a public primary offering pursuant to this prospectus with a value exceeding more than one-third of our “Public Float” (the market value of our common stock held by our non-affiliates) in any 12-months period so long as our Public Float remains below $75,000,000.