CORRESP 1 filename1.htm The Gabelli Utility Trust
| One Corporate Center |
| Rye, NY 10580-1422 |
| Tel. (914) 921-5070 |
| Fax (914) 921-5118 |
| www.gabelli.com |
| [email protected] |
May 20, 2013
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 Registrants Registration Statement on Form N-2 referenced above be accelerated so that it will become effective on May 20, 2013 or as soon as practicable thereafter.
Very truly yours,
| By: |
| Name: Agnes Mullady |
| Title: Secretary |