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1
The
GDL
Fund
Schedule
of
Investments
September
30,
2025
(Unaudited)
Shares
Market
Value
COMMON
STOCKS
 —
57.0%
Aerospace
 —
1.2%
44,000‌
Spirit
AeroSystems
Holdings
Inc.,
Cl. A†
.
$
1,698,400‌
Automotive
 —
0.3%
20,000‌
Iveco
Group
NV
..................
430,994‌
Broadcasting
 —
1.8%
14,237‌
Sirius
XM
Holdings
Inc.
.............
331,366‌
110,000‌
TEGNA
Inc.
.....................
2,236,300‌
2,567,666‌
Building
and
Construction
 —
0.9%
11,000‌
Lennar
Corp.,
Cl. B
................
1,319,890‌
Business
Services
 —
4.0%
6,000‌
Acuren
Corp.†
...................
79,860‌
110,000‌
Just
Eat
Takeaway.com
NV†
..........
2,607,448‌
6,000‌
Shutterstock
Inc.
.................
125,100‌
37,000‌
WNS
Holdings
Ltd.†
...............
2,821,990‌
15,000‌
Yext
Inc.†
.......................
127,800‌
5,762,198‌
Cable
and
Satellite
 —
0.9%
260,000‌
WideOpenWest
Inc.†
...............
1,341,600‌
Computer
Software
and
Services
 —
3.9%
117,000‌
Informatica
Inc.,
Cl. A†
.............
2,906,280‌
32,500‌
Integral
Ad
Science
Holding
Corp.†
.....
330,525‌
28,800‌
PROS
Holdings
Inc.†
...............
659,808‌
15,000‌
Sapiens
International
Corp.
NV
........
645,000‌
149,000‌
Vimeo
Inc.†
.....................
1,154,750‌
5,696,363‌
Consumer
Services
 —
0.3%
170,000‌
Deliveroo
plc†
...................
410,853‌
45,000‌
SPAR
Group
Inc.†
.................
46,350‌
457,203‌
Diversified
Industrial
 —
1.0%
55,000‌
Alphawave
IP
Group
plc†
............
137,953‌
15,000‌
Dayforce
Inc.†
...................
1,033,350‌
1,500‌
Herc
Holdings
Inc.
................
174,990‌
4,000‌
James
Hardie
Industries
plc†
.........
76,840‌
1,423,133‌
Electronics
 —
0.2%
3,000‌
Bel
Fuse
Inc.,
Cl. A
................
349,050‌
Energy
and
Utilities
 —
4.3%
41,000‌
ALLETE
Inc.
.....................
2,722,400‌
12,000‌
Avista
Corp.
.....................
453,720‌
2,500‌
Chevron
Corp.
...................
388,225‌
45,000‌
DMC
Global
Inc.†
.................
380,250‌
Shares
Market
Value
460,000‌
Gulf
Coast
Ultra
Deep
Royalty
Trust†
....
$
14,996‌
22,050‌
Schlumberger
NV
.................
757,858‌
26,500‌
TXNM
Energy
Inc.
.................
1,498,575‌
6,216,024‌
Entertainment
 —
1.3%
3,300‌
Electronic
Arts
Inc.
................
665,610‌
35,000‌
Endeavor
Group
Holdings
Inc.,
Cl. A
....
962,500‌
70,000‌
IMAX
China
Holding
Inc.†
...........
73,581‌
7,000‌
Manchester
United
plc,
Cl. A†
.........
105,980‌
1,807,671‌
Environmental
Services
 —
0.2%
14,000‌
Aris
Water
Solutions
Inc.,
Cl. A
........
345,240‌
Financial
Services
 —
11.1%
20,800‌
Air
Lease
Corp.
...................
1,323,920‌
27,000‌
Aspen
Insurance
Holdings
Ltd.,
Cl. A†
...
991,170‌
11,700‌
Atlantic
Union
Bankshares
Corp.
.......
412,893‌
230,000‌
AvidXchange
Holdings
Inc.†
..........
2,288,500‌
175,000‌
Cantaloupe
Inc.†
..................
1,849,750‌
26,499‌
Capital
One
Financial
Corp.
...........
5,633,158‌
7,600‌
CFSB
Bancorp
Inc.†
...............
107,464‌
91,000‌
International
Money
Express
Inc.†
.....
1,271,270‌
25,000‌
Renasant
Corp.
...................
922,250‌
44,500‌
Soho
House
&
Co.
Inc.†
............
393,825‌
16,400‌
Steel
Partners
Holdings
LP†
..........
693,064‌
5,630‌
Towne
Bank
.....................
194,629‌
16,081,893‌
Food
and
Beverage
 —
4.2%
58,000‌
Amcor
plc
......................
474,440‌
9,000‌
JDE
Peet's
NV
...................
329,673‌
62,000‌
Kellanova
.......................
5,085,240‌
6,000‌
Lifeway
Foods
Inc.†
...............
166,560‌
6,055,913‌
Health
Care
 —
11.1%
44,000‌
89bio
Inc.†
......................
646,800‌
22,000‌
Andlauer
Healthcare
Group
Inc.
.......
834,188‌
107,000‌
Cross
Country
Healthcare
Inc.†
.......
1,519,400‌
15,000‌
LENSAR
Inc.†
....................
185,250‌
7,000‌
Merus
NV†
......................
659,050‌
12,000‌
Metsera
Inc.†
....................
627,960‌
140,000‌
Performant
Healthcare
Inc.†
..........
1,082,200‌
24,000‌
STAAR
Surgical
Co.†
...............
644,880‌
14,000‌
Surgery
Partners
Inc.†
.............
302,960‌
41,700‌
SurModics
Inc.†
..................
1,246,413‌
35,000‌
Tourmaline
Bio
Inc.†
...............
1,674,050‌
43,500‌
Verona
Pharma
plc,
ADR†
...........
4,641,885‌
107,400‌
Zimvie
Inc.†
.....................
2,034,156‌
16,099,192‌
2
The
GDL
Fund
Schedule
of
Investments
(Continued)
September
30,
2025
(Unaudited)
Shares
Market
Value
COMMON
STOCKS
(Continued)
Machinery
 —
1.5%
25,000‌
CFT
SpA†(a)
.....................
$
135,016‌
10,000‌
Chart
Industries
Inc.†
..............
2,001,500‌
2,136,516‌
Metals
and
Mining
 —
2.3%
178,500‌
First
Majestic
Silver
Corp.
...........
2,193,765‌
55,000‌
MAC
Copper
Ltd.†
................
671,550‌
35,000‌
Sandstorm
Gold
Ltd.
...............
438,200‌
3,303,515‌
Paper
and
Forest
Products
 —
0.3%
10,280‌
International
Paper
Co.
.............
476,992‌
Real
Estate
 —
1.3%
100,000‌
City
Office
REIT
Inc.
...............
696,000‌
110,000‌
InterRent
Real
Estate
Investment
Trust
..
1,056,765‌
10,725‌
Paramount
Group
Inc.,
REIT†
.........
70,142‌
1,822,907‌
Retail
 —
1.0%
25,000‌
Bapcor
Ltd.
.....................
52,440‌
25,000‌
Big
5
Sporting
Goods
Corp.†
.........
36,000‌
77,700‌
Potbelly
Corp.†
...................
1,324,008‌
1,412,448‌
Specialty
Chemicals
 —
0.4%
9,000‌
Covestro
AG†
....................
616,024‌
Telecommunications
 —
3.2%
101,800‌
Frontier
Communications
Parent
Inc.†
...
3,802,230‌
34,000‌
Meridianlink
Inc.†
.................
677,620‌
50,000‌
Spirent
Communications
plc
.........
133,414‌
4,613,264‌
Transportation
 —
0.1%
40,000‌
Abertis
Infraestructuras
SA†(a)
.......
165,776‌
Wireless
Communications
 —
0.2%
713,121‌
NII
Holdings
Inc.,
Escrow†
...........
249,592‌
TOTAL
COMMON
STOCKS
.........
82,449,464‌
CLOSED-END
FUNDS
 —
0.4%
425,000‌
Altaba
Inc.,
Escrow†
...............
573,750‌
RIGHTS
 —
0.5%
Computer
Software
and
Services
 —
0.0%
1,000‌
Flexion
Therapeutics
Inc.,
CVR†
.......
100‌
5,000‌
Gen
Digital
Inc.,
CVR†
..............
34,850‌
34,950‌
Health
Care
 —
0.3%
21,000‌
ABIOMED
Inc.,
CVR†
...............
33,600‌
Shares
Market
Value
104,000‌
Adamas
Pharmaceuticals
Inc.,
CVR†
....
$
1,300‌
104,000‌
Adamas
Pharmaceuticals
Inc.,
CVR†
....
1,300‌
40,000‌
Akouos
Inc.,
CVR†
................
20,000‌
6,000‌
Albireo
Pharma
Inc.,
CVR†
...........
13,500‌
25,000‌
Alimera
Sciences
Inc.,
CVR†
.........
250‌
79,391‌
Ambit
Biosciences
Corp.,
CVR†(a)
.....
0‌
28,000‌
Blueprint
Medicines
Corp.,
CVR†
......
11,200‌
315,000‌
Checkpoint
Therapeutics
Inc.,
CVR†
....
31,500‌
64,000‌
Chinook
Therapeutics
Inc.,
CVR†
......
12,800‌
28,000‌
Epizyme
Inc.,
CVR†
................
560‌
60,000‌
Fusion
Pharmaceuticals
Inc.,
CVR†
.....
30,000‌
500,000‌
Gracell
Biotechnologies
Inc.,
CVR†
.....
20,000‌
30,000‌
Icosavax
Inc.,
CVR†
...............
9,000‌
300,000‌
Innocoll,
CVR†(a)
.................
0‌
10,000‌
Mirati
Therapeutics
Inc.,
CVR†
........
5,000‌
3,000‌
Opiant
Pharmaceuticals
Inc.,
CVR†
.....
1,500‌
70,000‌
Optinose
Inc.,
CVR†
...............
35,000‌
130,000‌
Paragon
28
Inc.,
CVR†
.............
6,500‌
100,000‌
Paratek
Pharmaceuticals
Inc.,
CVR†
....
2,000‌
41,797‌
Poseida
Therapeutics
Inc.,
CVR†
......
20,899‌
3,000‌
Prevail
Therapeutics
Inc.,
CVR†
.......
600‌
40,000‌
Regulus
Therapeutics
Inc,
CVR†
.......
40,000‌
300,000‌
Sage
Therapeutics
Inc.,
CVR†
........
45,000‌
1,000‌
Sigilon
Therapeutics
Inc.,
CVR†
.......
7,550‌
30,000‌
Verve
Therapeutics
Inc.,
CVR†
........
15,000‌
245,000‌
Vigil
Neuroscience
Inc.,
CVR†
........
12,250‌
376,309‌
Metals
and
Mining
 —
0.1%
10,000‌
Kinross
Gold
Corp.,
CVR†(a)
.........
0‌
419,000‌
Pan
American
Silver
Corp.,
CVR†
......
146,608‌
146,608‌
Paper
and
Forest
Products
 —
0.0%
24,000‌
Resolute
Forest
Products
Inc.,
CVR†
....
36,000‌
Retail
 —
0.1%
140,000‌
Walgreens
Boots
Alliance
Inc.,
CVR†
....
70,000‌
TOTAL
RIGHTS
................
663,867‌
Principal
Amount
U.S.
GOVERNMENT
OBLIGATIONS
 —
49.4%
$
71,922,000‌
U.S.
Treasury
Bills,
3.846%
to
4.301%††,
10/02/25
to
04/02/26(b)
...................
71,418,559‌
TOTAL
INVESTMENTS
BEFORE
SECURITIES
SOLD
SHORT
107.3%
(Cost
$150,136,038)
.............
$
155,105,640‌
3
The
GDL
Fund
Schedule
of
Investments
(Continued)
September
30,
2025
(Unaudited)
Shares
Market
Value
SECURITIES
SOLD
SHORT
(7.5)%
Aerospace
(0.2)%
1,300‌
The
Boeing
Co.
.............................
$
280,579‌
Energy
and
Utilities
(0.3)%
2,500‌
Chevron
Corp.
.............................
388,225‌
Financial
Services
(4.8)%
11,700‌
Atlantic
Union
Bankshares
Corp.
...........
412,893‌
26,498‌
Capital
One
Financial
Corp.
................
5,632,945‌
25,000‌
Renasant
Corp.
............................
922,250‌
6,968,088‌
Food
and
Beverage
(0.3)%
58,000‌
Amcor
plc
..................................
474,440‌
Metals
and
Mining
(1.5)%
178,500‌
First
Majestic
Silver
Corp.
..................
2,193,765‌
Paper
and
Forest
Products
(0.4)%
10,280‌
International
Paper
Co.
....................
476,992‌
TOTAL
SECURITIES
SOLD
SHORT
(Proceeds
received
$9,015,388)(c)
......
$
10,782,089‌
(a)
Security
is
valued
using
significant
unobservable
inputs
and
is
classified
as
Level
3
in
the
fair
value
hierarchy.
(b)
At
September
30,
2025,
$1,000,000
of
the
principal
amount
was
reserved
and/or
pledged
with
the
custodian
for
securities
sold
short
and
forward
foreign
exchange
contracts.
(c)
At
September
30,
2025,
these
proceeds
are
being
held
at
Pershing
LLC.
Non-income
producing
security.
††
Represents
annualized
yields
at
dates
of
purchase.
ADR
American
Depositary
Receipt
CVR
Contingent
Value
Right
REIT
Real
Estate
Investment
Trust
Geographic
Diversification
%
of
Total
Investments
Market
Value
Long
Positions
North
America
......................
89.3‌
%
$
138,510,738‌
Europe
..............................
7.7‌
11,964,171‌
Asia/Pacific
.........................
2.3‌
3,545,980‌
Latin
America
.......................
0.7‌
1,084,751‌
Total
Investments
Long
Positions
100.0‌%
$
155,105,640‌
Short
Positions
North
America
......................
(6.6‌)
%
$
(10,307,649‌)
Latin
America
.......................
(0.3‌)
(474,440‌)
Total
Investments
Short
Positions
(6.9‌)%
$
(10,782,089‌)
As
of
September
30,
2025,
forward
foreign
exchange
contracts
outstanding
were
as
follows:
Currency
Purchased
Currency
Sold
Counterparty
Settlement
Date
Unrealized
Appreciation
USD
3,663,166
EUR
3,100,000
State
Street
Bank
and
Trust
Co.
10/31/25
$
16,527‌
USD
1,521,601
CAD
2,100,000
State
Street
Bank
and
Trust
Co.
10/31/25
10,264‌
TOTAL
FORWARD
FOREIGN
EXCHANGE
CONTRACTS
$
26,791‌