1
The
GDL
Fund
Schedule
of
Investments
March
31,
2026
(Unaudited)
Shares
Market
Value
COMMON
STOCKS
65
.2
%
Aerospace
and
Defense
0
.5
%
3,400‌
The
Boeing
Co.
..................
$
676,702‌
Automotive
0
.3
%
20,000‌
Iveco
Group
NV
..................
442,459‌
Broadcasting
0
.5
%
145,890‌
Clear
Channel
Outdoor
Holdings
Inc.
...
345,759‌
14,237‌
Sirius
XM
Holdings
Inc.
.............
328,590‌
674,349‌
Building
and
Construction
2
.8
%
11,000‌
Lennar
Corp.
,
Cl. B
................
925,320‌
59,700‌
Tri
Pointe
Homes
Inc.
.............
2,789,781‌
3,715,101‌
Business
Services
1
.0
%
90,000‌
SEMrush
Holdings
Inc.
,
Cl. A
........
1,074,600‌
6,000‌
Shutterstock
Inc.
.................
99,660‌
30,000‌
Yext
Inc.
.......................
115,200‌
1,289,460‌
Cable
and
Satellite
0
.1
%
20,000‌
The
E.W.
Scripps
Co.
,
Cl. A
..........
74,400‌
Computer
Software
and
Services
3
.3
%
27,000‌
CSG
Systems
International
Inc.
.......
2,158,380‌
62,000‌
ON24
Inc.
......................
502,200‌
67,000‌
Onestream
Inc.
..................
1,608,000‌
4,268,580‌
Consumer
Products
3
.5
%
109,800‌
Sealed
Air
Corp.
..................
4,617,090‌
Diversified
Industrial
2
.1
%
156,500‌
Great
Lakes
Dredge
&
Dock
Corp.
.....
2,660,500‌
4,000‌
James
Hardie
Industries
plc
.........
75,760‌
2,736,260‌
Electronics
0
.4
%
3,000‌
Bel
Fuse
Inc.
,
Cl. A
................
540,600‌
Energy
and
Utilities
3
.6
%
4,000‌
Avista
Corp.
.....................
160,560‌
45,000‌
DMC
Global
Inc.
.................
234,450‌
460,000‌
Gulf
Coast
Ultra
Deep
Royalty
Trust
....
16,091‌
5,500‌
SLB
Ltd.
.......................
282,645‌
156,600‌
The
AES
Corp.
...................
2,206,494‌
30,000‌
TXNM
Energy
Inc.
.................
1,753,800‌
4,654,040‌
Entertainment
8
.1
%
28,800‌
Electronic
Arts
Inc.
................
5,871,456‌
35,000‌
Endeavor
Group
Holdings
Inc.
,
Cl. A
...
962,500‌
Shares
Market
Value
70,000‌
IMAX
China
Holding
Inc.
...........
$
69,186‌
13,000‌
Manchester
United
plc
,
Cl. A
.........
218,660‌
128,500‌
Warner
Bros
Discovery
Inc.
.........
3,528,610‌
10,650,412‌
Financial
Services
12
.0
%
40,588‌
Air
Lease
Corp.
...................
2,635,785‌
30,000‌
Brighthouse
Financial
Inc.
..........
1,796,400‌
95,000‌
Cantaloupe
Inc.
..................
1,026,950‌
120,000‌
Clearwater
Analytics
Holdings
Inc.
,
Cl. A
2,838,000‌
14,000‌
Corebridge
Financial
Inc.
............
334,040‌
3,000‌
Diamond
Hill
Investment
Group
Inc.
....
516,300‌
151,000‌
DigitalBridge
Group
Inc.
............
2,328,420‌
91,000‌
International
Money
Express
Inc.
.....
1,437,800‌
49,400‌
Janus
Henderson
Group
plc
..........
2,537,678‌
10,000‌
Laurentian
Bank
of
Canada
...........
291,064‌
15,742,437‌
Food
and
Beverage
0
.9
%
9,000‌
JDE
Peet's
NV
...................
331,220‌
6,000‌
Lifeway
Foods
Inc.
...............
116,040‌
3,300‌
Nathan's
Famous
Inc.
..............
332,409‌
69,000‌
SunOpta
Inc.
...................
447,120‌
1,226,789‌
Health
Care
15
.5
%
98,800‌
Amicus
Therapeutics
Inc.
...........
1,428,648‌
24,000‌
Apellis
Pharmaceuticals
Inc.
.........
965,520‌
34,800‌
Arcellx
Inc.
.....................
3,995,736‌
2,500‌
Atrium
Therapeutics
Inc.
...........
33,425‌
115,000‌
Cross
Country
Healthcare
Inc.
.......
1,081,000‌
104,000‌
Day
One
Biopharmaceuticals
Inc.
.....
2,229,760‌
97,500‌
Enhabit
Inc.
....................
1,373,775‌
30,000‌
FONAR
Corp.
...................
556,800‌
41,700‌
Hologic
Inc.
....................
3,152,103‌
10,000‌
Kenvue
Inc.
.....................
172,400‌
15,000‌
LENSAR
Inc.
....................
89,400‌
12,800‌
Masimo
Corp.
...................
2,276,736‌
1,300‌
Penumbra
Inc.
..................
426,881‌
5,000‌
ProAssurance
Corp.
..............
123,600‌
15,000‌
Select
Medical
Holdings
Corp.
........
244,350‌
36,000‌
STAAR
Surgical
Co.
...............
673,200‌
28,000‌
Surgery
Partners
Inc.
.............
333,760‌
86,500‌
Talkspace
Inc.
...................
447,638‌
12,500‌
Terns
Pharmaceuticals
Inc.
..........
659,000‌
20,263,732‌
Hotels
and
Gaming
0
.7
%
36,000‌
Golden
Entertainment
Inc.
...........
960,840‌
Machinery
4
.2
%
25,000‌
CFT
SpA
(a)
.....................
132,923‌
25,000‌
Chart
Industries
Inc.
..............
5,168,750‌
2
The
GDL
Fund
Schedule
of
Investments
(Continued)
March
31,
2026
(Unaudited)
Shares
Market
Value
COMMON
STOCKS
(Continued)
Machinery
(Continued)
3,000‌
Terex
Corp.
.....................
$
177,300‌
5,478,973‌
Metals
and
Mining
0
.4
%
27,423‌
Coeur
Mining
Inc.
................
514,726‌
Real
Estate
4
.2
%
130,000‌
InterRent
Real
Estate
Investment
Trust
,
REIT
.........................
1,239,163‌
82,000‌
Kennedy-Wilson
Holdings
Inc.
........
887,240‌
50,000‌
Minto
Apartment
Real
Estate
Investment
Trust
,
REIT
....................
631,515‌
64,500‌
Peakstone
Realty
Trust
,
REIT
.........
1,347,405‌
40,000‌
Two
Harbors
Investment
Corp.
,
REIT
....
456,800‌
47,000‌
Veris
Residential
Inc.
,
REIT
..........
886,890‌
5,449,013‌
Retail
0
.4
%
25,000‌
Bapcor
Ltd.
.....................
10,349‌
77,500‌
European
Wax
Center
Inc.
,
Cl. A
......
447,950‌
458,299‌
Semiconductors
0
.1
%
700‌
Silicon
Laboratories
Inc.
...........
145,705‌
Transportation
0
.6
%
40,000‌
Abertis
Infraestructuras
SA
(a)
.......
163,206‌
2,200‌
Norfolk
Southern
Corp.
.............
631,400‌
794,606‌
TOTAL
COMMON
STOCKS
...........
85,374,573‌
CLOSED-END
FUNDS
0
.4
%
425,000‌
Altaba
Inc.,
Escrow
...............
573,750‌
RIGHTS
0
.8
%
Computer
Software
and
Services
0.0
%
1,000‌
Flexion
Therapeutics
Inc.
,
CVR
.......
100‌
5,000‌
Gen
Digital
Inc.
,
CVR
..............
2,413‌
2,513‌
Food
and
Beverage
0
.1
%
42,000‌
TreeHouse
Foods
Inc.
,
CVR
.........
73,500‌
Health
Care
0
.4
%
66,000‌
89bio
Inc.
,
CVR
..................
19,800‌
21,000‌
ABIOMED
Inc.
,
CVR
...............
33,600‌
2,000‌
Adverum
Biotechnologies
Inc.
,
CVR
...
1,200‌
37,000‌
Akero
Therapeutics
Inc.
,
CVR
........
18,500‌
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
Shares
Market
Value
18,000‌
Avadel
Pharmaceuticals
plc
,
CVR
.....
$
9,900‌
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
13,000‌
Mersana
Therapeutics
Inc.
,
CVR
......
35,750‌
10,000‌
Metsera
Inc.
,
CVR
................
45,000‌
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
........
105,000‌
1,000‌
Sigilon
Therapeutics
Inc.
,
CVR
(a)
.....
7,550‌
30,000‌
Verve
Therapeutics
Inc.
,
CVR
........
15,000‌
245,000‌
Vigil
Neuroscience
Inc.
,
CVR
........
12,250‌
563,859‌
Metals
and
Mining
0
.2
%
10,000‌
Kinross
Gold
Corp.
,
CVR
(a)
.........
0‌
419,000‌
Pan
American
Silver
Corp.
,
CVR
......
251,400‌
251,400‌
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
...................
997,272‌
Principal
Amount
U.S.
GOVERNMENT
OBLIGATIONS
33
.6
%
$
44,245,000‌
U.S.
Treasury
Bills,
3.553
%
to
3.729
%
††
,
04/16/26
to
09/10/26
(b)
...................
43,959,808‌
TOTAL
INVESTMENTS
BEFORE
SECURITIES
SOLD
SHORT
100
.0
%
(Cost
$
129,872,352
)
.............
$
130,905,403‌
3
The
GDL
Fund
Schedule
of
Investments
(Continued)
March
31,
2026
(Unaudited)
Shares
Market
Value
SECURITIES
SOLD
SHORT
(
0
.4
)
%
Transportation
(
0
.4
)
%
2,200‌
Union
Pacific
Corp.
........................
$
533,764‌
TOTAL
SECURITIES
SOLD
SHORT
(Proceeds
received
$
520,899
)
(c)
........
$
533,764‌
(a)
Security
is
valued
using
significant
unobservable
inputs
and
is
classified
as
Level
3
in
the
fair
value
hierarchy.
(b)
At
March
31,
2026,
$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
March
31,
2026,
these
proceeds
are
being
held
at
Pershing
LLC.
Non-income
producing
security.
††
Represents
annualized
yields
at
dates
of
purchase.
CVR
Contingent
Value
Right
REIT
Real
Estate
Investment
Trust
Geographic
Diversification
%
of
Total
Investments
Market
Value
Long
Positions
North
America
......................
96
.9‌
%
$
126,894,062‌
Europe
..............................
3
.0‌
3,911,806‌
Latin
America
.......................
0
.1‌
89,186‌
Asia/Pacific
.........................
0.0‌
*
10,349‌
Total
Investments
Long
Positions
100.0‌%
$
130,905,403‌
Short
Positions
North
America
......................
(
0
.4‌
)
%
$
(
533,764‌
)
Total
Investments
Short
Positions
(0.4‌)%
$
(533,764‌)
*
Amount
represents
less
than
0.05%.
As
of
March
31,
2026,
forward
foreign
exchange
contracts
outstanding
were
as
follows:
Currency
Purchased
Currency
Sold
Counterparty
Settlement
Date
Unrealized
Appreciation
USD
1,827,285
CAD
2,500,000
State
Street
Bank
and
Trust
Co.
04/30/26
$
27,775‌
USD
465,631
EUR
400,000
State
Street
Bank
and
Trust
Co.
04/30/26
2,587‌
TOTAL
FORWARD
FOREIGN
EXCHANGE
CONTRACTS
$
30,362‌