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Exhibit (s)

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

GABELLI DIVIDEND & INCOME TRUST

(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

Fees to Be Paid

Equity

Common Shares(1)

Rule 456(b) and Rule 457(r)

(4)

Fees to Be Paid

Equity

Preferred Shares(1)

Rule 456(b) and Rule 457(r)

(4)

Fees to Be Paid

Debt

Debt Securities(2)

Rule 456(b) and Rule 457(r)

(4)

Fees to Be Paid

Other

Subscription Rights(3)

Rule 456(b) and Rule 457(r)

(4)

Total Offering Amounts

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

(1)

There is being registered hereunder an indeterminate number of common shares and preferred shares as may be sold, from time to time.

(2)

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.

(3)

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.

(4)

In reliance on Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, Gabelli Dividend & Income Trust hereby defers payments of the registration fee required in connection with this Registration Statement. Any registration fees will be paid subsequently on a pay-as-you-go basis.