Exhibit 99. (c)
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference of our report dated February 28, 2024, with respect to the financial statements and financial highlights of The GDL Fund included in this Annual Report to Shareholders (Form N-CSR) for the year ended December 31, 2023, into the Registration Statement (Form N-2, File No. 333-279464), filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
New York, New York
July 26, 2024