 Moodys Investors Service Moodys has completed a periodic review of the ratings of Gabelli Dividend Income Trust and other ratings that are associated with the same analytical unit. The review was conducted through a portfolio review in which Moodys reassessed the appropriateness of the ratings in the context of the relevant principal methodologyies, recent developments, and a comparison of the financial and operating profile to similarly rated peers. This publication does not announce a credit rating action and is not an indication of whether or not a credit rating action is likely in the near future. 