GABELLI UTILITY TRUST

Regulatory Filings • Jul 31, 2015

CORRESP 1 filename1.htm Gabelli Utility Trust

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

July 31, 2015

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: The Gabelli Utility Trust (the “Registrant”)

Registration Statement on Form N-2 (File No. 333-203475)

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 August 4, 2015 or as soon as practicable thereafter.

The Registrant hereby acknowledges that: (1) it is responsible for the adequacy and accuracy of the disclosure in the filing; (2) should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (3) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (4) it may not assert the action as a defense to any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Registrant hereby requests that you notify Ryan Brizek ((212) 728-8865) of Willkie Farr & Gallagher LLP by telephone once the Registration Statement has been declared effective.

/s/ Agnes Mullady
Name:	Agnes Mullady
Title:	Treasurer