Notice2026-03425
The Gabelli Dividend & Income Trust, et al.
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
February 20, 2026
Issuing agencies
Securities and Exchange Commission
Full Text
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<title>Federal Register, Volume 91 Issue 34 (Friday, February 20, 2026)</title>
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[Federal Register Volume 91, Number 34 (Friday, February 20, 2026)]
[Notices]
[Pages 8286-8287]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03425]
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SECURITIES AND EXCHANGE COMMISSION
[Investment Company Act Release No. 35960; File No. 812-15876]
The Gabelli Dividend & Income Trust, et al.
February 18, 2026.
AGENCY: Securities and Exchange Commission (``Commission'' or ``SEC'').
ACTION: Notice.
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Notice of application for an order under section 17(b) of the
Investment Company Act of 1940 (the ``Act''), granting an exemption
from section 17(a) of the Act, and for an order under section 17(d) of
the Act and rule 17d-1 thereunder permitting certain joint
transactions.
[[Page 8287]]
Summary of Application: Applicants request an order to permit a
registered closed-end investment company to transfer a segment of its
assets to a newly-formed wholly-owned subsidiary that is also a
registered closed-end investment company, and to distribute the
subsidiary's shares of common stock to the holders of the parent's
common stock.
Applicants: The Gabelli Dividend & Income Trust, The Gabelli Preferred
& Income Trust and Gabelli Funds, LLC.
Filing Dates: The application was filed on August 11, 2025, and amended
on December 18, 2025.
Hearing or Notification of Hearing: An order granting the requested
relief will be issued unless the Commission orders a hearing.
Interested persons may request a hearing on any application by emailing
the SEC's Secretary at <a href="/cdn-cgi/l/email-protection#5b083e38293e2f3a29222876143d3d32383e1b283e38753c342d"><span class="__cf_email__" data-cfemail="7b281e18091e0f1a09020856341d1d12181e3b081e18551c140d">[email protected]</span></a> and serving the
Applicants with a copy of the request by email, if an email address is
listed for the relevant Applicant below, or personally or by mail, if a
physical address is listed for the relevant Applicant below. The email
should include the file number referenced above. Hearing requests
should be received by the Commission by 5:30 p.m., Eastern time, on
March 16, 2026, and should be accompanied by proof of service on the
Applicants, in the form of an affidavit or, for lawyers, a certificate
of service. Pursuant to rule 0-5 under the Act, hearing requests should
state the nature of the writer's interest, any facts bearing upon the
desirability of a hearing on the matter, the reason for the request,
and the issues contested. Persons who wish to be notified of a hearing
may request notification by emailing the Commission's Secretary at
<a href="/cdn-cgi/l/email-protection#287b4d4b5a4d5c495a515b05674e4e414b4d685b4d4b064f475e"><span class="__cf_email__" data-cfemail="b0e3d5d3c2d5c4d1c2c9c39dffd6d6d9d3d5f0c3d5d39ed7dfc6">[email protected]</span></a>.
ADDRESSES: The Commission: <a href="/cdn-cgi/l/email-protection#085b6d6b7a6d7c697a717b25476e6e616b6d487b6d6b266f677e"><span class="__cf_email__" data-cfemail="1447717766716075666d67395b72727d7771546771773a737b62">[email protected]</span></a>. Applicants: John
Ball and Peter Goldstein, Esq., Gabelli Funds, LLC, One Corporate
Center, Rye, New York, 10580-1422; and Kevin T. Hardy, Skadden, Arps,
Slate, Meagher & Flom LLP, 320 South Canal Street, Chicago, Illinois
60606.
FOR FURTHER INFORMATION CONTACT: Christopher D. Carlson, Senior
Counsel, or Thomas Ahmadifar, Branch Chief, at (202) 551-6825 (Division
of Investment Management, Chief Counsel's Office).
SUPPLEMENTARY INFORMATION: For Applicants' representations, legal
analysis, and conditions, please refer to Applicants' amended
application, filed on December 18, 2025, which may be obtained via the
Commission's website by searching for the file number at the top of
this document, or for an Applicant using the Company name search field,
on the SEC's EDGAR system. The SEC's EDGAR system may be searched at
<a href="https://www.sec.gov/search-filings">https://www.sec.gov/search-filings</a>. You may also call the SEC's Office
of Investor Education and Advocacy at (202) 551-8090.
For the Commission, by the Division of Investment Management,
under delegated authority.
Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-03425 Filed 2-19-26; 8:45 am]
BILLING CODE 8011-01-P
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