Gabelli Value Plus+ Trust Plc is a closed-end fund. The Company's investment objective is to deliver capital appreciation primarily through investment in the United States equities, using the Gabelli Private Market Value with a Catalyst approach. In addition to equity securities of the United States companies, the Company may invest in other securities, including non-United States securities, convertible securities, fixed interest securities, preferred stock, non-convertible preferred stock, depositary receipts, warrants and other rights. The Company may also invest through derivatives for portfolio management and for investment purposes. The Company's portfolio distribution consists of basic materials, consumer goods, consumer services, financials, healthcare, industrials oil and gas, technology, telecommunications and utilities. Gabelli Funds, LLC acts as the investment manager for the Company.