One Corporate Center | The Gabelli Utility Trust | |
Rye, NY 10580-1422 | ||
Tel. (914) 921-5070 | ||
Fax (914) 921-5118 | ||
| www.gabelli.com | ||
| info@gabelli.com |
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 Registrant’s 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: | /s/ Agnes Mullady | |
| Name: Agnes Mullady | ||
| Title: Secretary |
