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CORRESP

Correspondence Between Filers and SEC Staff

GDL FUND Filed 2011-01-25 Acc 0000950123-11-005208

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CORRESP Correspondence Between Filers and SEC Staff , filename1.htm

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2011-02-10 CORRESP Correspondence Between Filers and SEC Staff
2011-01-25 POS 8C POS 8C
2011-01-25 CORRESP Correspondence Between Filers and SEC Staff
2011-01-25 CORRESP Correspondence Between Filers and SEC Staff

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