GABELLI UTILITY TRUST

Regulatory Filings • Jul 25, 2011

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One Corporate Center
Rye, NY 10580-1422
Tel. (914) 921-5070
Fax (914) 921-5118
www.gabelli.com
info@gabelli.com

July 25, 2011

VIA EDGAR

Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Re: The Gabelli Utility Trust Registration Statement on Form N-2 (File No. 333-174333)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date for the Registrant’s Registration Statement on Form N-2 referenced above be accelerated so that it will become effective on July 25, 2011 or as soon as practicable thereafter.

Very truly yours,
By:	/s/ Agnes Mullady Name: Agnes Mullady
	Title: Treasurer and Secretary

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