GAMCO Global Gold, Natural Resources & Income Trust

Regulatory Filings • Feb 3, 2011

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Skadden, Arps, Slate, Meagher & Flom llp

FOUR TIMES SQUARE NEW YORK 10036-6522

(212) 735-3000 Fax: (212) 735-2000 http://www.skadden.com

DIRECT DIAL 212-735-2262

EMAIL ADDRESS Rose.Park@SKADDEN.COM

February 3, 2011

VIA EDGAR Ms. Laura E. Hatch Staff Accountant Division of Investment Management Securities and Exchange Commission Washington, D.C. 20549

RE: The Gabelli Global Gold, Natural Resources & Income Trust (File Nos. 333-170691; 811-21698)

Dear Ms. Hatch:

The Gabelli Global Gold, Natural Resources & Income Trust (the “ Fund ”) has authorized us to make the following responses to the comments in your letter dated December 8, 2010 to its Registration Statement on Form N-2 (the “ Registration Statement ”), and to your follow-up comment regarding Item No. 3 in such letter provided to us via telephone on February 1, 2011 and February 3, 2011. Your comment is set forth below in bold font and our response follows such comment.

Response Letter

Summary of Fund Expenses

1. Please add the following lines, and estimated amounts, at the end of the annual expenses table: (1) Dividends on preferred shares, and (2) Total annual fund operating expenses and dividends on preferred shares. In addition, please confirm

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| to the staff whether or not the Fund may issue additional preferred shares or debt
securities in the next year. If so, please add the estimated amount of the dividends on the
additional preferred shares to the line items mentioned above and also include the estimated
amounts of costs to the fee table (such as offering costs). |
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| The annual expenses table has been revised accordingly. |

Based on current market conditions, the Fund has no plans to issue debt securities in the next year. The Fund may issue up to $100 million in additional preferred shares in the next year. The estimated amount of the dividends on such additional preferred shares have been added to the newly added line items in the expenses table and the estimated amounts of costs associated with any such issuance have also been added to the expenses table.

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If you have any questions or comments or require any additional information in connection with the Registration Statement, please telephone me at (212) 735-2262 or Richard Prins at (212) 735-2790.

Sincerely,
/s/ Rose Park, Esq.

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