Gabelli 787 Fund N-CEN Annual report (registered investment company)

Form N-CEN Filer Information	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM N-CEN ANNUAL REPORT FOR REGISTERED INVESTMENT COMPANIES	OMB APPROVAL
Form N-CEN		OMB Number:  3235-0729 Estimated average burden hours per response: 19.04

X0404

N-CEN: Filer Information

Filer CIK	0001394166
Filer CCC	********
Filer Investment Company Type	Form N-1A Filer (Mutual Fund)
Is this a LIVE or TEST Filing?	LIVE TEST
Is this an electronic copy of an official filing submitted in paper format?
Would you like a Return Copy?

Submission Contact Information

Name

Phone

E-Mail Address

Notification Information

Notify via Filing Website only?

N-CEN:Series/Class (Contract) Information

Series ID Record:1

Series ID S000017793 

Class ID Record:1

Class ID C000085566 

Class ID Record:2

Class ID C000049130 

Class ID Record:3

Class ID C000049132 

Class ID Record:4

Class ID C000049133 

N-CEN:Part A: General Information

Item A.1. Reporting period covered.

a. Report for period ending:	2022-10-31
b. Does this report cover a period of less than 12 months?	Yes No

N-CEN:Part B: Information About the Registrant

Item B.1. Background information.

a. Full name of Registrant	Gabelli 787 Fund, Inc.
b. Investment Company Act file number ( e.g., 811-)	811-22041
c. CIK	0001394166
d. LEI	549300W742TTZFXOAO80

Item B.2. Address and telephone number of Registrant.

a. Street 1	One Corporate Center
Street 2
b. City	Rye
c. State, if applicable	NEW YORK
d. Foreign country, if applicable	UNITED STATES OF AMERICA
e. Zip code and zip code extension, or foreign postal code	10580-1422
f. Telephone number (including country code if foreign)	1-800-422-3554
g. Public Website, if any	http://gabelli.com

Item B.3. Location of books and records.

Instruction. Provide the requested information for each person maintaining physical possession of each account, book, or other document required to be maintained by section 31(a) of the Act (15 U.S.C. 80a-30(a)) and the rules under that section.

Location books Record: 1
a. Name of person (e.g., a custodian of records)	The Bank of New York Mellon
b. Street 1	240 Greenwich Street
Street 2
c. City	New York
d. State, if applicable	NEW YORK
e. Foreign country, if applicable	UNITED STATES OF AMERICA
f. Zip code and zip code extension, or foreign postal code	10286
g. Telephone number (including country code if foreign)	1-212-495-1784
h. Briefly describe the books and records kept at this location:	Accounting
Location books Record: 2
a. Name of person (e.g., a custodian of records)	BNY Mellon Investment Servicing (US) Inc.
b. Street 1	301 Bellevue Parkway
Street 2
c. City	Wilmington
d. State, if applicable	DELAWARE
e. Foreign country, if applicable	UNITED STATES OF AMERICA
f. Zip code and zip code extension, or foreign postal code	19809
g. Telephone number (including country code if foreign)	1-302-791-1700
h. Briefly describe the books and records kept at this location:	Accounting
Location books Record: 3
a. Name of person (e.g., a custodian of records)	DST Asset Manager Solutions, Inc.
b. Street 1	30 Dan Road
Street 2
c. City	Canton
d. State, if applicable	MASSACHUSETTS
e. Foreign country, if applicable	UNITED STATES OF AMERICA
f. Zip code and zip code extension, or foreign postal code	02021-2809
g. Telephone number (including country code if foreign)	888-772-2337
h. Briefly describe the books and records kept at this location:	Transfer Agent
Location books Record: 4
a. Name of person (e.g., a custodian of records)	State Street Bank and Trust Company
b. Street 1	One Heritage Drive
Street 2
c. City	North Quincy
d. State, if applicable	MASSACHUSETTS
e. Foreign country, if applicable	UNITED STATES OF AMERICA
f. Zip code and zip code extension, or foreign postal code	02171
g. Telephone number (including country code if foreign)	617-786-3000
h. Briefly describe the books and records kept at this location:	Custody
Location books Record: 5
a. Name of person (e.g., a custodian of records)	Gabelli Funds, LLC
b. Street 1	One Corporate Center
Street 2
c. City	Rye
d. State, if applicable	NEW YORK
e. Foreign country, if applicable	UNITED STATES OF AMERICA
f. Zip code and zip code extension, or foreign postal code	10580-1422
g. Telephone number (including country code if foreign)	914-921-5100
h. Briefly describe the books and records kept at this location:	Accounting

Item B.4. Initial of final filings.

Instruction. Respond "yes" to Item B.4.b only if the Registrant has filed an application to deregister or will file an application to deregister before its next required filing on this form.

a. Is this the first filing on this form by the Registrant?	Yes No
b. Is this the last filing on this form by the Registrant?	Yes No

Item B.5. Family of investment companies.

Instruction. "Family of investment companies" means, except for insurance company separate accounts, any two or more registered investment companies that (i) share the same investment adviser or principal underwriter; and (ii) hold themselves out to investors as related companies for purposes of investment and investor services.In responding to this item, all Registrants in the family of investment companies should report the name of the family of investment companies identically.

Insurance company separate accounts that may not hold themselves out to investors as related companies (products) for purposes of investment and investor services should consider themselves part of the same family if the operational or accounting or control systems under which these entities function are substantially similar.

a. Is the Registrant part of a family of investment companies? Yes No

i. Full name of family of investment companies Gabelli/GAMCO Fund Complex 

Item B.6. Organization.

Instruction. For Item B.6.a.i., the Registrant should include all Series that have been established by the Registrant and have shares outstanding (other than shares issued in connection with an initial investment to satisfy section 14(a) of the Act).

Indicate the classification of the Registrant by checking the applicable item below.

 a. Open-end management investment company registered under the Act on Form N-1A 
 b. Closed-end management investment company registered under the Act on Form N-2  
 c. Separate account offering variable annuity contracts which is registered under the Act as a management investment company on Form N-3 
 d. Separate account offering variable annuity contracts which is registered under the Act as a unit investment trust on Form N-4 
 e. Small business investment company registered under the Act on Form N-5 
 f. Separate account offering variable insurance contracts which is registered under the Act as a unit investment trust on Form N-6 
 g. Unit investment trust registered under the Act on Form N-8B-2 

i. Total number of Series of the Registrant 1 

Item B.7. Securities Act registration.

Is the Registrant the issuer of a class of securities registered under the Securities Act of 1933 ("Securities Act")? Yes No

Item B.8. Directors.

Provide the information requested below about each person serving as director of the Registrant (management investment companies only):

Director Record: 1
a. Full Name	James P. Conn
b. CRD number, if any	N/A
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	811-21529
File Number Record: 2
File Number Record:	811-08476
File Number Record: 3
File Number Record:	811-21698
File Number Record: 4
File Number Record:	811-22216
File Number Record: 5
File Number Record:	811-21969
File Number Record: 6
File Number Record:	811-04700
File Number Record: 7
File Number Record:	811-21423
File Number Record: 8
File Number Record:	811-04494
File Number Record: 9
File Number Record:	811-21761
File Number Record: 10
File Number Record:	811-02151
File Number Record: 11
File Number Record:	811-22884
File Number Record: 12
File Number Record:	811-04656
File Number Record: 13
File Number Record:	811-09243
File Number Record: 14
File Number Record:	811-22021
File Number Record: 15
File Number Record:	811-04873
File Number Record: 16
File Number Record:	811-04719
Director Record: 2
a. Full Name	Kuni Nakamura
b. CRD number, if any	N/A
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	811-21761
File Number Record: 2
File Number Record:	811-23568
File Number Record: 3
File Number Record:	811-02151
File Number Record: 4
File Number Record:	811-23395
File Number Record: 5
File Number Record:	811-22884
File Number Record: 6
File Number Record:	811-06367
File Number Record: 7
File Number Record:	811-05848
File Number Record: 8
File Number Record:	811-09243
File Number Record: 9
File Number Record:	811-09397
File Number Record: 10
File Number Record:	811-07326
File Number Record: 11
File Number Record:	811-22021
File Number Record: 12
File Number Record:	811-08476
File Number Record: 13
File Number Record:	811-22216
File Number Record: 14
File Number Record:	811-04700
File Number Record: 15
File Number Record:	811-04656
File Number Record: 16
File Number Record:	811-21423
File Number Record: 17
File Number Record:	811-05715
File Number Record: 18
File Number Record:	811-07644
File Number Record: 19
File Number Record:	811-09377
File Number Record: 20
File Number Record:	811-04494
File Number Record: 21
File Number Record:	811-04719
File Number Record: 22
File Number Record:	811-21529
Director Record: 3
a. Full Name	Salvatore J. Zizza
b. CRD number, if any	N/A
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	811-22884
File Number Record: 2
File Number Record:	811-06367
File Number Record: 3
File Number Record:	811-09243
File Number Record: 4
File Number Record:	811-08560
File Number Record: 5
File Number Record:	811-22021
File Number Record: 6
File Number Record:	811-04873
File Number Record: 7
File Number Record:	811-08518
File Number Record: 8
File Number Record:	811-21529
File Number Record: 9
File Number Record:	811-07896
File Number Record: 10
File Number Record:	811-08476
File Number Record: 11
File Number Record:	811-21698
File Number Record: 12
File Number Record:	811-22216
File Number Record: 13
File Number Record:	811-04700
File Number Record: 14
File Number Record:	811-21969
File Number Record: 15
File Number Record:	811-05715
File Number Record: 16
File Number Record:	811-21423
File Number Record: 17
File Number Record:	811-04494
File Number Record: 18
File Number Record:	811-04719
File Number Record: 19
File Number Record:	811-23568
Director Record: 4
a. Full Name	Salvatore M. Salibello
b. CRD number, if any	N/A
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	811-23395
File Number Record: 2
File Number Record:	811-21423
File Number Record: 3
File Number Record:	811-21698
File Number Record: 4
File Number Record:	811-21529
Director Record: 5
a. Full Name	Anthony J. Colavita
b. CRD number, if any	N/A
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	811-05848
File Number Record: 2
File Number Record:	811-09397
File Number Record: 3
File Number Record:	811-07326
File Number Record: 4
File Number Record:	811-08560
File Number Record: 5
File Number Record:	811-08518
File Number Record: 6
File Number Record:	811-07896
File Number Record: 7
File Number Record:	811-06687
File Number Record: 8
File Number Record:	811-09377
File Number Record: 9
File Number Record:	811-04494
File Number Record: 10
File Number Record:	811-06367
Director Record: 6
a. Full Name	Vincent D. Enright
b. CRD number, if any	N/A
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	811-09243
File Number Record: 2
File Number Record:	811-06687
File Number Record: 3
File Number Record:	811-22026
File Number Record: 4
File Number Record:	811-07326
File Number Record: 5
File Number Record:	811-22021
File Number Record: 6
File Number Record:	811-21529
File Number Record: 7
File Number Record:	811-21698
File Number Record: 8
File Number Record:	811-22216
File Number Record: 9
File Number Record:	811-09397
File Number Record: 10
File Number Record:	811-05715
File Number Record: 11
File Number Record:	811-05502
File Number Record: 12
File Number Record:	811-09377
File Number Record: 13
File Number Record:	811-06367
Director Record: 7
a. Full Name	Regina M. Pitaro
b. CRD number, if any	000104697
c. Is the person an "interested person" of the Registrant as that term is defined in section 2(a)(19) of the Act (15 U.S.C. 80a-2(a)(19))?	Yes No
d. Investment Company Act file number of any other registered investment company for which the person also serves as a director (e.g., 811-)
File Number Record: 1
File Number Record:	N/A

Item B.9. Chief compliance officer.

Provide the information requested below about each person serving as chief compliance officer of the Registrant for purposes of rule 38a-1 (17 CFR 270.38a- 1):

Chief compliance officer Record: 1
a. Full Name	Richard J. Walz
b. CRD Number, if any	001392836
c. Street Address 1	One Corporate Center
Street Address 2
d. City	Rye
e. State, if applicable	NEW YORK
f. Foreign country, if applicable	UNITED STATES OF AMERICA
g. Zip code and zip code extension, or foreign postal code	10580
h. Telephone number (including country code if foreign)	XXXXXX
i. Has the chief compliance officer changed since the last filing?	Yes No

If the chief compliance officer is compensated or employed by any person other than the Registrant, or an affiliated person of the Registrant, for providing chief compliance officer services, provide:

CCO employer Record: 1
i. Name of the person	N/A
ii. Person's IRS Employer Identification Number	N/A

Item B.10. Matters for security holder vote.

Instruction. Registrants registered on Forms N-3, N-4 or N-6, should respond "yes" to this Item only if security holder votes were solicited on contract-level matters.

Were any matters submitted by the Registrant for its security holders' vote during the reporting period? Yes No

Item B.11. Legal proceeding.

Instruction. For purposes of this Item, the following proceedings should be described: (1) any bankruptcy, receivership or similar proceeding with respect to the Registrant or any of its significant subsidiaries; (2) any proceeding to which any director, officer or other affiliated person of the Registrant is a party adverse to the Registrant or any of its subsidiaries; and (3) any proceeding involving the revocation or suspension of the right of the Registrant to sell securities.

a. Have there been any material legal proceedings, other than routine litigation incidental to the business, to which the Registrant or any of its subsidiaries was a party or of which any of their property was the subject during the reporting period? Yes No

b. Has any proceeding previously reported been terminated? Yes No

Item B.12. Fidelity bond and insurance (management investment companies only).

a. Were any claims with respect to the Registrant filed under a fidelity bond (including, but not limited to, the fidelity insuring agreement of the bond) during the reporting period? Yes No

Item B.13. Directors and officers/errors and omissions insurance (management investment companies only).

a. Are the Registrant's officers or directors covered in their capacities as officers or directors under any directors and officers/errors and omissions insurance policy owned by the Registrant or anyone else?	Yes No
i. If yes, were any claims filed under the policy during the reporting period with respect to the Registrant?	Yes No

Item B.14. Provision of financial support.

Instruction. For purposes of this Item, a provision of financial support includes any (1) capital contribution, (2) purchase of a security from a Money Market Fund in reliance on rule 17a-9 under the Act (17 CFR 270.17a-9), (3) purchase of any defaulted or devalued security at fair value reasonably intended to increase or stabilize the value or liquidity of the Registrant's portfolio, (4) execution of letter of credit or letter of indemnity, (5) capital support agreement (whether or not the Registrant ultimately received support), (6) performance guarantee, or (7) other similar action reasonably intended to increase or stabilize the value or liquidity of the Registrant's portfolio. Provision of financial support does not include any (1) routine waiver of fees or reimbursement of Registrant's expenses, (2) routine inter-fund lending, (3) routine inter-fund purchases of Registrant's shares, or (4) action that would qualify as financial support as defined above, that the board of directors has otherwise determined not to be reasonably intended to increase or stabilize the value or liquidity of the Registrant's portfolio.

Did an affiliated person, promoter, or principal underwriter of the Registrant, or an affiliated person of such a person, provide any form of financial support to the Registrant during the reporting period? Yes No

Item B.15. Exemptive orders.

a. During the reporting period, did the Registrant rely on any orders from the Commission granting an exemption from one or more provisions of the Act, Securities Act or Exchange Act? Yes No

Item B.16. Principal underwriters.

a. Provide the information requested below about each principal underwriter:

Principal underwriter Record: 1
i. Full name	G.distributors, LLC
ii. SEC file number (e.g., 8-)	008-68697
iii. CRD number	000155071
iv. LEI, if any	N/A
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Is the principal underwriter an affiliated person of the Registrant, or its investment adviser(s) or depositor?	Yes No
b. Have any principal underwriters been hired or terminated during the reporting period?	Yes No

Item B.17. Independent public accountant.

Provide the following information about eachthe independent public accountant:

Public accountant Record: 1
a. Full Name	PricewaterhouseCoopers LLP
b. PCAOB Number	238
c. LEI, if any	5493002GVO7EO8RNNS37
d. State, if applicable	NEW YORK
e. Foreign country, if applicable	UNITED STATES OF AMERICA

f. Has the independent public accountant changed since the last filing? Yes No

Item B.18. Report on internal control (management investment companies only).

Instruction. Small business investment companies are not required to respond to this item.

For the reporting period, did an independent public accountant's report on internal control note any material weaknesses? Yes No

Item B.19. Audit opinion.

For the reporting period, did an independent public accountant issue an opinion other than an unqualified opinion with respect to its audit of the Registrant's financial statements? Yes No

Item B.20. Change in valuation methods.

Instruction. Responses to this item need not include changes to valuation techniques used for individual securities (e.g., changing from market approach to income approach for a private equity security). In responding to Item B.20.c., provide the applicable "asset type" category specified in Item C.4.a. of Form N-PORT. In responding to Item B.20.d., provide a brief description of the type of investments involved. If the change in valuation methods applies only to certain sub-asset types included in the response to Item B.20.c., please provide the sub-asset types in the response to Item B.20.d. The responses to Item B.20.c. and Item B.20.d. should be identical only if the change in valuation methods applies to all assets within that category.

Have there been material changes in the method of valuation (e.g., change from use of bid price to mid price for fixed income securities or change in trigger threshold for use of fair value factors on international equity securities) of the Registrant's assets during the reporting period? Yes No

Item B.21. Change in accounting principles and practices.

Have there been any changes in accounting principles or practices, or any change in the method of applying any such accounting principles or practices, which will materially affect the financial statements filed or to be filed for the current year with the Commission and which has not been previously reported? Yes No

Item B.22. Net asset value error corrections (open-end management investment companies only).

a. During the reporting period, were any payments made to shareholders or shareholder accounts reprocessed as a result of an error in calculating the Registrant's net asset value (or net asset value per share)? Yes No

Item B.23. Rule 19a-1 notice (management investment companies only).

During the reporting period, did the Registrant pay any dividend or make any distribution in the nature of a dividend payment, required to be accompanied by a written statement pursuant to section 19(a) of the Act (15 U.S.C. 80a-19(a)) and rule 19a-1 thereunder (17 CFR 270.19a-1)? Yes No

N-CEN:Part C: Additional Questions for Management Investment Companies

General Instruction.

Management investment companies that offer multiple series must complete Part C as to each series separately, even if some information is the same for two or more series. To begin this section or add an additional series(s), click on the bar labeled "Add a New Series" below.

Management Investment Record: 1

Item C.1. Background information.

a. Full Name of the Fund	Enterprise Mergers and Acquisitions Fund
b. Series identication number, if any	S000017793
c. LEI	549300KPY4X7FDNBER92
d. Is this the first filing on this form by the Fund?	Yes No

Item C.2. Classes of open-end management investment companies.

a. How many Classes of shares of the Fund (if any) are authorized?	4
b. How many new Classes of shares of the Fund were added during the reporting period?	0
c. How many Classes of shares of the Fund were terminated during the reporting period?	0
d. For each Class with shares outstanding, provide the information requested below:
Shares Outstanding Record: 1
i. Full name of Class	CLASS AAA
ii. Class identification number, if any	C000085566
iii. Ticker symbol, if any	EAAAX
Shares Outstanding Record: 2
i. Full name of Class	CLASS A
ii. Class identification number, if any	C000049130
iii. Ticker symbol, if any	EMAAX
Shares Outstanding Record: 3
i. Full name of Class	CLASS C
ii. Class identification number, if any	C000049132
iii. Ticker symbol, if any	EMACX
Shares Outstanding Record: 4
i. Full name of Class	CLASS Y
ii. Class identification number, if any	C000049133
iii. Ticker symbol, if any	EMAYX

Item C.3. Type of fund.

Instructions. 1. "Fund of Funds" means a fund that acquires securities issued by any other investment company in excess of the amounts permitted under paragraph (A) of section 12(d)(1) of the Act (15 U.S.C. 80a-12(d)(1)(A)), but, for purposes of this Item, does not include a fund that acquires securities issued by another company solely in reliance on rule 12d1-1 under the Act (CFR 270.12d1-1). 2. "Index Fund" means an investment company, including an Exchange-Traded Fund, that seeks to track the performance of a specified index. 3. "Interval Fund" means a closed-end management investment company that makes periodic repurchases of its shares pursuant to rule 23c-3 under the Act (17 CFR 270.23c-3). 4. "Master-Feeder Fund" means a two-tiered arrangement in which one or more funds (each a feeder fund) holds shares of a single Fund (the master fund) in accordance with section 12(d)(1)(E) of the Act (15 U.S.C. 80a-12(d)(1)(E)) or pursuant to exemptive relief granted by the Commission. 5. "Target Date Fund" means an investment company that has an investment objective or strategy of providing varying degrees of long-term appreciation and capital preservation through a mix of equity and fixed income exposures that changes over time based on an investor's age, target retirement date, or life expectancy.

Indicate if the Fund is any one of the types listed below. Check all that apply.

 a. Exchange-Traded Fund or Exchange-Traded Managed Fund or offers a Class that itself is an Exchange-Traded Fund or Exchange-Traded Managed Fund 
      i.     Exchange-Traded Fund 
      ii.    Exchange-Traded Managed Fund 
 b.   Index Fund 

 c.    Seeks to achieve performance results that are a multiple of a benchmark, the inverse of a benchmark, or a multiple of the inverse of a benchmark 
 d.    Interval Fund 
 e.    Fund of Funds 
 f.     Master-Feeder Fund 
 g.    Money Market Fund 
 h.    Target Date Fund 
 i.     Underlying fund to a variable annuity or variable life insurance contract 
        N/A 

Item C.4. Diversification.

Does the Fund seek to operate as a “non-diversified company” as such term is defined in section 5(b)(2) of the Act (15 U.S.C. 80a- 5(b) (2))? Yes No

Item C.5. Investments in certain foreign corporations.

Instruction. "Controlled foreign corporation" has the meaning provided in section 957 of the Internal Revenue Code [26 U.S.C. 957].

a. Does the fund invest in a controlled foreign corporation for the purpose of investing in certain types of instruments such as, but not limited to, commodities? Yes No

Item C.6. Securities lending.

Instruction. For purposes of this Item, other adverse impacts would include, for example, (1) a loss to the Fund if collateral and indemnification were not sufficient to replace the loaned securities or their value, (2) the Fund's ineligibility to vote shares in a proxy, or (3) the Fund's ineligibility to receive a direct distribution from the issuer.

a. Is the Fund authorized to engage in securities lending transactions?	Yes No
b. Did the Fund lend any of its securities during the reporting period?	Yes No

c. Provide the information requested below about each securities lending agent, if any, retained by the Fund:

i. Full name of securities lending agent
ii. LEI, if any
iii. Is the securities lending agent an affiliated person, or an affiliated person of an affiliated person, of the Fund?	Yes No
iv. Does the securities lending agent or any other entity indemnify the fund against borrower default on loans administered by this agent?	Yes No

v. If the entity providing the indemnification is not the securities lending agent, provide the following information:

1. Name of person providing indemnification

2. LEI, if any, of person providing indemnification

vi. Did the Fund exercise its indemnification rights during the reporting period? Yes No

d. If a person providing cash collateral management services to the Fund in connection with the Fund's securities lending activities does not also serve as securities lending agent, provide the following information about each cash collateral manager:

i. Full name of cash collateral manager:
ii. LEI, if any:
iii. Is the cash collateral manager an affiliated person, or an affiliated person of an affiliated person, of a securities lending agent retained by the Fund?	Yes No
iv. Is the cash collateral manager an affiliated person, or an affiliated person of an affiliated person, of the Fund?	Yes No

e. Types of payments made to one or more securities lending agents and cash collateral managers (check all that apply):	i. Revenue sharing split   ii. Non-revenue sharing split (other than administrative fee)    iii. Administrative fee   iv. Cash collateral reinvestment fee   v. Indemnification fee   vi. Other     N/A
f. Provide the monthly average of the value of portfolio securities on loan during the reporting period	N/A
g. Provide the net income from securities lending activities	N/A

Item C.7. Reliance on certain rules.

Did the Fund rely on any of the following rules under the Act during the reporting period? (check all that apply)  a. Rule 10f-3 (17 CFR 270.10f-3)  
 b. Rule 12d1-1 (17 CFR 270.12d1-1) 
 c. Rule 15a-4 (17 CFR 270.15a-4)  
 d. Rule 17a-6 (17 CFR 270.17a-6)  
 e. Rule 17a-7 (17 CFR 270.17a-7) 
 f. Rule 17a-8 (17 CFR 270.17a-8) 
 g. Rule 17e-1 (17 CFR 270.17e-1) 
 h. Rule 22d-1 (17 CFR 270.22d-1) 
 i. Rule 23c-1 (17 CFR 270.23c-1)  
 j. Rule 32a-4 (17 CFR 270.32a-4) 
 N/A 

Item C.8. Expense limitations.

Instruction. Provide information concerning any direct or indirect limitations, waivers or reductions, on the level of expenses incurred by the fund during the reporting period. A limitation, for example, may be applied indirectly (such as when an adviser agrees to accept a reduced fee pursuant to a voluntary fee waiver) or it may apply only for a temporary period such as for a new fund in its start-up phase.

a. Did the Fund have an expense limitation arrangement in place during the reporting period?	Yes No
b. Were any expenses of the Fund reduced or waived pursuant to an expense limitation arrangement during the reporting period?	Yes No
c. Are the fees waived subject to recoupment?	Yes No
d. Were any expenses previously waived recouped during the period?	Yes No

Item C.9. Investment advisers.

a. Provide the following information about each investment adviser (other than a sub-adviser) of the Fund:

Investment Advisers Record: 1
i. Full name	Gabelli Funds, LLC
ii. SEC file number ( e.g., 801- )	801-37706
iii.CRD number	000104949
iv. LEI, if any	549300JDTNRQK8NMTG03
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Was the investment adviser hired during the reporting period?	Yes No

b. If an investment adviser (other than a sub- adviser) to the Fund was terminated during the reporting period, provide the following with respect to each investment adviser:

i. Full name

ii. SEC file number ( e.g., 801- )

iii. CRD number

iv. LEI, if any

v. State, if applicable

vi. Foreign country, if applicable

vii. Termination date

c. For each sub-adviser to the Fund, provide the information requested:

i. Full name
ii. SEC file number ( e.g., 801- ), if applicable
iii. CRD number
iv. LEI, if any
v. State, if applicable
vi. Foreign country, if applicable
vii. Is the sub-adviser an affiliated person of the Fund's investment adviser(s)?	Yes No
viii. Was the sub-adviser hired during the reporting period?	Yes No

d. If a sub-adviser was terminated during the reporting period, provide the following with respect to such sub-adviser:

i. Full name

ii. SEC file number ( e.g., 801- )

iii. CRD number

iv. LEI, if any

v. State, if applicable

vi. Foreign country, if applicable

vii. Termination date

Item C.10. Transfer agents.

a. Provide the following information about each person providing transfer agency services to the Fund:

Transfer Agents Record: 1
i. Full name	DST Asset Manager Solutions, Inc.
ii.SEC file number ( e.g., 84- or 85- )	084-00896
iii. LEI, if any	N/A
iv. State, if applicable	MASSACHUSETTS
v. Foreign country, if applicable	UNITED STATES OF AMERICA
vi. Is the transfer agent an affiliated person of the Fund or its investment adviser(s)?	Yes No
vii. Is the transfer agent a sub-transfer agent?	Yes No

b. Has a transfer agent been hired or terminated during the reporting period? Yes No

Item C.11. Pricing services.

a. Provide the following information about each person that provided pricing services to the Fund during the reporting period:

Pricing Services Record: 1
i. Full name	Intercontinental Exchange, Inc.
ii. LEI, if any, or provide and describe other identifying number	5493000F4ZO33MV32P92
Description of other identifying number
iii. State, if applicable	GEORGIA
iv. Foreign country, if applicable	UNITED STATES OF AMERICA
v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?	Yes No

b. Was a pricing service hired or terminated during the reporting period? Yes No

Item C.12. Custodians.

a. Provide the following information about each person that provided custodial services to the Fund during the reporting period:

Custodians Record: 1
i. Full name	State Street Bank and Trust Company
ii. LEI, if any	571474TGEMMWANRLN572
iii. State, if applicable	MASSACHUSETTS
iv. Foreign country, if applicable	UNITED STATES OF AMERICA
v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?	Yes No
vi. Is the custodian a sub-custodian?	Yes No
vii. With respect to the custodian, check below to indicate the type of custody:	1.Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) 2.Member national securities exchange - rule 17f-1 (17 CFR 270.17f-1) 3.Self - rule 17f-2 (17 CFR 270.17f-2) 4.Securities depository - rule 17f-4 (17 CFR 270.17f-4) 5.Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) 6.Futures commission merchants and commodity clearing organizations - rule 17f-6 (17 CFR 270.17f-6) 7.Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7) 8.Insurance company sponsor - rule 26a-2 (17 CFR 270.26a-2) 9.Other

b. Has a custodian been hired or terminated during the reporting period?* Yes No

Item C.13. Shareholder servicing agents.

a. Provide the following information about each shareholder servicing agent of the Fund:

Shareholder servicing agents Record: 1
i. Full name	DST Asset Manager Solutions, Inc.
ii. LEI, if any, or provide and describe other identifying number	084-00896
Description of other identifying number	SEC FILE NUMBER
iii. State, if applicable	MASSACHUSETTS
iv. Foreign country, if applicable	UNITED STATES OF AMERICA
v. Is the shareholder servicing agent an affiliated person of the Fund or its investment adviser(s)?	Yes No
vi. Is the shareholder servicing agent a sub-shareholder servicing agent?	Yes No

b. Has a shareholder servicing agent been hired or terminated during the reporting period? Yes No

Item C.14. Administrators.

a. Provide the following information about each administrator of the Fund:

Administrators Record: 1
i. Full name	BNY Mellon Investment Servicing (US) Inc.
ii. LEI, if any, or other identifying number	549300CFZQLI9QMJ1Z03
Description of other identifying number
iii. State, if applicable	DELAWARE
iv. Foreign country, if applicable	UNITED STATES OF AMERICA
v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?	Yes No
vi. Is the administrator a sub-administrator?	Yes No
Administrators Record: 2
i. Full name	Gabelli Funds, LLC
ii. LEI, if any, or other identifying number	549300JDTNRQK8NMTG03
Description of other identifying number
iii. State, if applicable	NEW YORK
iv. Foreign country, if applicable	UNITED STATES OF AMERICA
v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?	Yes No
vi. Is the administrator a sub-administrator?	Yes No

b.Has a third-party administrator been hired or terminated during the reporting period? Yes No

Item C.15. Affiliated broker-dealers.

Provide the following information about each affiliated broker-dealer:

Broker Dealers Record: 1
a. Full name	G.Research, LLC
b. SEC file number	008-21373
c. CRD number	000007353
d. LEI, if any	N/A
e. State, if applicable	NEW YORK
f. Foreign country, if applicable	UNITED STATES OF AMERICA
g. Total commissions paid to the affiliated broker-dealer for the reporting period:	0.000000000000
Broker Dealers Record: 2
a. Full name	G.distributors, LLC
b. SEC file number	008-68697
c. CRD number	000155071
d. LEI, if any	N/A
e. State, if applicable	NEW YORK
f. Foreign country, if applicable	UNITED STATES OF AMERICA
g. Total commissions paid to the affiliated broker-dealer for the reporting period:	1240.000000000000

Item C.16. Brokers.

Instructions to Item C.16 and Item C.17.
To help Registrants distinguish between agency and principal transactions, and to promote consistent reporting of the information required by these items, the following criteria should be used:
1. If a security is purchased or sold in a transaction for which the confirmation specifies the amount of the commission to be paid by the Registrant, the transaction should be considered an agency transaction and included in determining the answers to Item C.16.
2. If a security is purchased or sold in a transaction for which the confirmation specifies only the net amount to be paid or received by the Registrant and such net amount is equal to the market value of the security at the time of the transaction, the transaction should be considered a principal transaction and included in determining the amounts in Item C.17.
3. If a security is purchased by the Registrant in an underwritten offering, the acquisition should be considered a principal transaction and included in answering Item C.17 even though the Registrant has knowledge of the amount the underwriters are receiving from the issuer.
4. If a security is sold by the Registrant in a tender offer, the sale should be considered a principal transaction and included in answering Item C.17 even though the Registrant has knowledge of the amount the offeror is paying to soliciting brokers or dealers.
5. If a security is purchased directly from the issuer (such as a bank CD), the purchase should be considered a principal transaction and included in answering Item C.17.
6. The value of called or maturing securities should not be counted in either agency or principal transactions and should not be included in determining the amounts shown in Item C.16 and Item C.17. This means that the acquisition of a security may be included, but it is possible that its disposition may not be included. Disposition of a repurchase agreement at its expiration date should not be included.
7. The purchase or sales of securities in transactions not described in paragraphs (1) through (6) above should be evaluated by the Fund based upon the guidelines established in those paragraphs and classified accordingly. The agents considered in Item C.16 may be persons or companies not registered under the Exchange Act as securities brokers. The persons or companies from whom the investment company purchased or to whom it sold portfolio instruments on a principal basis may be persons or entities not registered under the Exchange Act as securities dealers.

a. For each of the ten brokers that received the largest dollar amount of brokerage commissions (excluding dealer concessions in underwritings) by virtue of direct or indirect participation in the Fund’s portfolio transactions, provide the information below:

Brokers Record: 1
i. Full name of broker	BERENBERG BANK
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	5299000WI2BXRB3KKL92
v. State, if applicable
vi. Foreign country, if applicable	GERMANY
vii. Gross commissions paid by the Fund for the reporting period	1371.000000000000
Brokers Record: 2
i. Full name of broker	BGC Brokers L.P.
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	ZWNFQ48RUL8VJZ2AIC12
v. State, if applicable
vi. Foreign country, if applicable	UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
vii. Gross commissions paid by the Fund for the reporting period	1815.000000000000
Brokers Record: 3
i. Full name of broker	MERRILL LYNCH INTERNATIONAL
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	GGDZP1UYGU9STUHRDP48
v. State, if applicable
vi. Foreign country, if applicable	UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND
vii. Gross commissions paid by the Fund for the reporting period	4890.000000000000
Brokers Record: 4
i. Full name of broker	WELLS FARGO CLEARING SERVICES, LLC
ii. SEC file number	008-37180
iii. CRD number	000019616
iv. LEI, if any	88KRVSOEKUGQZJ3DKW55
v. State, if applicable	MISSOURI
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	5931.000000000000
Brokers Record: 5
i. Full name of broker	Needham & Company, LLC
ii. SEC file number	008-33772
iii. CRD number	000016360
iv. LEI, if any	254900J2GFQ4J4NK1J89
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	2299.000000000000
Brokers Record: 6
i. Full name of broker	TD SECURITIES (USA) LLC
ii. SEC file number	008-36747
iii. CRD number	000018476
iv. LEI, if any	SUVUFHICNZMP2WKHG940
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	3240.000000000000
Brokers Record: 7
i. Full name of broker	EVERCORE GROUP L.L.C.
ii. SEC file number	008-49830
iii. CRD number	000042405
iv. LEI, if any	5493008F0LRLS5N8LZ81
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	11662.000000000000
Brokers Record: 8
i. Full name of broker	MORGAN STANLEY & CO. LLC
ii. SEC file number	008-15869
iii. CRD number	000008209
iv. LEI, if any	9R7GPTSO7KV3UQJZQ078
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	5613.000000000000
Brokers Record: 9
i. Full name of broker	UBS Securities LLC
ii. SEC file number	008-22651
iii. CRD number	000007654
iv. LEI, if any	T6FIZBDPKLYJKFCRVK44
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	2507.000000000000
Brokers Record: 10
i. Full name of broker	RBC CAPITAL MARKETS, LLC
ii. SEC file number	008-45411
iii. CRD number	000031194
iv. LEI, if any	549300LCO2FLSSVFFR64
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Gross commissions paid by the Fund for the reporting period	3107.000000000000
b. Aggregate brokerage commissions paid by Fund during the reporting period:	67505.000000000000

Item C.17. Principal transactions.

a. For each of the ten entities acting as principals with which the Fund did the largest dollar amount of principal transactions (include all short-term obligations, and U.S. government and tax-free securities) in both the secondary market and in underwritten offerings, provide the information below:

Principal Transactions Record: 1
i. Full name of dealer	ORACLE CORPORATION
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	1Z4GXXU7ZHVWFCD8TV52
v. State, if applicable	TEXAS
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	2850000.000000000000
Principal Transactions Record: 2
i. Full name of dealer	MERCK & CO., INC.
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	4YV9Y5M8S0BRK1RP0397
v. State, if applicable	NEW JERSEY
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	3186000.000000000000
Principal Transactions Record: 3
i. Full name of dealer	CYRUSONE INC.
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	5493006S177ZK2ZNBU43
v. State, if applicable	TEXAS
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	3004600.000000000000
Principal Transactions Record: 4
i. Full name of dealer	DOMTAR CORPORATION
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	XYSIJOU3HNVROZWNA008
v. State, if applicable	SOUTH CAROLINA
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	3330000.000000000000
Principal Transactions Record: 5
i. Full name of dealer	THOMA BRAVO, LLC
ii. SEC file number	N/A
iii. CRD number	N/A
iv. LEI, if any	5493001G651ICQ33SN58
v. State, if applicable	ILLINOIS
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	2677500.000000000000
Principal Transactions Record: 6
i. Full name of dealer	BMO Nesbitt Burns Securities Ltd.
ii. SEC file number	008-50538
iii. CRD number	000044057
iv. LEI, if any	54JEJPF5RL5INKZRDO43
v. State, if applicable
vi. Foreign country, if applicable	CANADA (FEDERAL LEVEL)
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	23942219.000000000000
Principal Transactions Record: 7
i. Full name of dealer	Daiwa Capital Markets America, Inc.
ii. SEC file number	008-12242
iii. CRD number	000001576
iv. LEI, if any	M67H5PRC0NQKM73ZAS82
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	22610541.000000000000
Principal Transactions Record: 8
i. Full name of dealer	RBC CAPITAL MARKETS LLC
ii. SEC file number	008-45411
iii. CRD number	000031194
iv. LEI, if any	549300LCO2FLSSVFFR64
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	12808792.000000000000
Principal Transactions Record: 9
i. Full name of dealer	NOMURA SECURITIES INTERNATIONAL, INC.
ii. SEC file number	008-15255
iii. CRD number	000004297
iv. LEI, if any	OXTKY6Q8X53C9ILVV871
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	57806087.000000000000
Principal Transactions Record: 10
i. Full name of dealer	BARCLAYS CAPITAL, INC.
ii. SEC file number	008-41342
iii. CRD number	000019714
iv. LEI, if any	AC28XWWI3WIBK2824319
v. State, if applicable	NEW YORK
vi. Foreign country, if applicable	UNITED STATES OF AMERICA
vii. Total value of purchases and sales (excluding maturing securities) with Fund:	49552432.000000000000

b. Aggregate value of principal purchase/sale transactions of Fund during the reporting period: 268870415.000000000000 

Item C.18. Payments for brokerage and research.

During the reporting period, did the Fund pay commissions to broker-dealers for "brokerage and research services" within the meaning of section 28(e) of the Exchange Act (15 U.S.C. 78bb)? Yes No

Item C.19. Average net assets.

a. Provide the Fund's (other than a money market fund's) monthly average net assets during the reporting period	81144819.000000000000
b. Provide the money market fund's daily average net assets during the reporting period	0.000000000000

Item C.20. Lines of credit, interfund lending and interfund borrowing.

For open-end management investment companies, respond to the following:

a. Does the Fund have available a line of credit? Yes No

If yes, for each line of credit, provide the information requested below:

Line of Credit details Record: 1
i. Is the line of credit a committed or uncommitted line of credit?	Committed Uncommitted
ii. What size is the line of credit?	75000000.000000000000
iii. With which institution(s) is the line of credit?
Line Institutions Record: 1
Name of institution	State Street Bank and Trust Company
iv. Is the line of credit just for the Fund, or is it shared among multiple funds?	Sole Shared

1. If shared, list the names of other funds that may use the line of credit.

Shared Credit Users Record: 1

Name of fund	Gabelli Gold Fund Inc
SEC File number( e.g., 811- )	811-08518

Shared Credit Users Record: 2

Name of fund	Gabelli Global Content & Connectivity Fund
SEC File number( e.g., 811- )	811-07896

Shared Credit Users Record: 3

Name of fund	The Gabelli Global Growth Fund
SEC File number( e.g., 811- )	811-07896

Shared Credit Users Record: 4

Name of fund	The Gabelli Global Rising Income and Dividend Fund
SEC File number( e.g., 811- )	811-07896

Shared Credit Users Record: 5

Name of fund	Gabelli International Small Cap Fund
SEC File number( e.g., 811- )	811-07896

Shared Credit Users Record: 6

Name of fund	The Gabelli Equity Income Fund
SEC File number( e.g., 811- )	811-06367

Shared Credit Users Record: 7

Name of fund	The Gabelli Small Cap Growth Fund
SEC File number( e.g., 811- )	811-06367

Shared Credit Users Record: 8

Name of fund	The Gabelli Focused Growth and Income Fund
SEC File number( e.g., 811- )	811-06367

Shared Credit Users Record: 9

Name of fund	The Gabelli U.S. Treasury Money Market Fund
SEC File number( e.g., 811- )	811-06687

Shared Credit Users Record: 10

Name of fund	The Gabelli Asset Fund
SEC File number( e.g., 811- )	811-04494

Shared Credit Users Record: 11

Name of fund	The Gabelli Dividend Growth Fund
SEC File number( e.g., 811- )	811-09377

Shared Credit Users Record: 12

Name of fund	The Gabelli ABC Fund
SEC File number( e.g., 811- )	811-07326

Shared Credit Users Record: 13

Name of fund	The Gabelli Utilities Fund
SEC File number( e.g., 811- )	811-09397

Shared Credit Users Record: 14

Name of fund	Gabelli Capital Asset Fund
SEC File number( e.g., 811- )	811-07644

Shared Credit Users Record: 15

Name of fund	The Gabelli Growth Fund
SEC File number( e.g., 811- )	811-04873

Shared Credit Users Record: 16

Name of fund	Gabelli International Growth Fund, Inc
SEC File number( e.g., 811- )	811-08560

Shared Credit Users Record: 17

Name of fund	Gabelli Global Mini Mites Fund
SEC File number( e.g., 811- )	811-07896

Shared Credit Users Record: 18

Name of fund	Keeley Small-Mid Cap Value Fund
SEC File number( e.g., 811- )	811-21761

Shared Credit Users Record: 19

Name of fund	Keeley Small Cap Dividend Value Fund
SEC File number( e.g., 811- )	811-21761

Shared Credit Users Record: 20

Name of fund	The Gabelli Global Financial Services Fund
SEC File number( e.g., 811- )	811-06367

Shared Credit Users Record: 21

Name of fund	Keeley Mid Cap Dividend Value Fund
SEC File number( e.g., 811- )	811-21761

v. Did the Fund draw on the line of credit this period? Yes No vi. If the fund drew on the line of credit during this period, what was the average amount outstanding when the line of credit was in use?

1887961.000000000000 

vii. If the fund drew on the line of credit during this period, what was the number of days that the line of credit was in use?

51 

b. Did the Fund engage in interfund lending? Yes No

c.Did the Fund engage in interfund borrowing? Yes No

Item C.21. Swing pricing.

For open-end management investment companies, respond to the following:

a. Did the Fund (if not a Money Market Fund, Exchange-Traded Fund, or Exchange-Traded Managed Fund) engage in swing pricing? Yes No

N-CEN:Part E: Additional Questions for Exchange-Traded Funds and Exchange-Traded Managed Funds

N-CEN:Part G: Attachments

Item G.1a. Attachments.

Attachments applicable to all Registrants. All Registrants shall file the following attachments, as applicable, with the current report. Indicate the attachments filed with the current report by checking the applicable items below:   i. Legal proceedings  
 ii. Provision of financial support  
 iii. Independent public accountant's report on internal control (management investment companies other than small business investment companies only)  
 iv. Change in accounting principles and practices  
 v. Information required to be filed pursuant to exemptive orders  
 vi. Other information required to be included as an attachment pursuant to Commission rules and regulations 

Instructions.

1. Item G.1.a.i. Legal proceedings.

(a) If the Registrant responded "YES" to Item B.11.a., provide a brief description of the proceedings. As part of the description, provide the case or docket number (if any), and the full names of the principal parties to the proceeding.
(b) If the Registrant responded "YES" to Item B.11.b., identify the proceeding and give its date of termination.

2. Item G.1.a.ii. Provision of financial support. If the Registrant responded "YES" to Item B.14., provide the following information (unless the Registrant is a Money Market Fund): (a) Description of nature of support.

(b) Person providing support.

(c) Brief description of relationship between the person providing support and the Registrant.

(d) Date support provided.

(e) Amount of support.

(f) Security supported (if applicable). Disclose the full name of the issuer, the title of the issue (including coupon or yield, if applicable) and at least two identifiers, if available (e.g., CIK, CUSIP, ISIN, LEI).
(g) Value of security supported on date support was initiated (if applicable).

(h) Brief description of reason for support.

(i) Term of support.

(j) Brief description of any contractual restrictions relating to support.

3. Item G.1.a.iii. Independent public accountant's report on internal control (management investment companies other than small business investment companies only). Each management investment company shall furnish a report of its independent public accountant on the company's system of internal accounting controls. The accountant's report shall be based on the review, study and evaluation of the accounting system, internal accounting controls, and procedures for safeguarding securities made during the audit of the financial statements for the reporting period. The report should disclose any material weaknesses in: (a) the accounting system; (b) system of internal accounting control; or (c) procedures for safeguarding securities which exist as of the end of the Registrant's fiscal year.

The accountant's report shall be furnished as an exhibit to the form and shall: (1) be addressed to the Registrant's shareholders and board of directors; (2) be dated; (3) be signed manually; and (4) indicate the city and state where issued.

Attachments that include a report that discloses a material weakness should include an indication by the Registrant of any corrective action taken or proposed.

The fact that an accountant's report is attached to this form shall not be regarded as acknowledging any review of this form by the independent public accountant.

4. Item G.1.a.iv. Change in accounting principles and practices. If the Registrant responded "YES" to Item B.21, provide an attachment that describes the change in accounting principles or practices, or the change in the method of applying any such accounting principles or practices. State the date of the change and the reasons therefor. A letter from the Registrant's independent accountants, approving or otherwise commenting on the change, shall accompany the description.

5. Item G.1.a.v. Information required to be filed pursuant to exemptive orders. File as an attachment any information required to be reported on Form N-CEN or any predecessor form to Form N-CEN (e.g., Form N-SAR) pursuant to exemptive orders issued by the Commission and relied on by the Registrant.

6. Item G.1.a.vi. Other information required to be included as an attachment pursuant to Commission rules and regulations. File as an attachment any other information required to be included as an attachment pursuant to Commission rules and regulations.

N-CEN: Signature

Pursuant to the requirements of the Investment Company Act of 1940, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Registrant	Gabelli 787 Fund, Inc.
Date	2023-01-11
Signature	John C. Ball
Title	President and Treasurer