![](https://capedge.com/proxy/PREC14A/0001193805-10-001245/lowey.jpg)
May 4, 2010
VIA EDGAR
United States Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
Re: | The Gabelli Global Multimedia Trust, Inc. Preliminary Proxy Statement on Schedule 14A Filed by Western Investment LLC et al. |
Dear Sir or Madam:
The above-referenced Preliminary Proxy Statement has been filed on the date hereof. Please contact the undersigned at (914) 997-0500 if there are any questions or comments regarding this filing. Thank you.
Very truly yours,
/s/ Vincent Briganti
Vincent Briganti