Gabelli Merger Plus+ Trust PLC announced that the second interim dividend in respect of the financial year ending 30 June 2022 of USD 0.12 per ordinary share has been declared by the Directors, payable on 03 February 2022 to holders of ordinary shares on the register at the close of business on 21 January 2022 (ex-dividend date is 20 January 2022). The Board will continue to review and assess the Company's distribution policy.