SEC Company Response from GABELLI UTILITY TRUST (GUT, GUT-PC) (CIK 0001080720) (GUT) — Nov 12, 2020
GABELLI UTILITY TRUST (GUT, GUT-PC) (CIK 0001080720)
Date: Nov. 12, 2020 · CIK: 0001080720 · Accession: 0001193125-20-291831
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File numbers found in text: 333-236449
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CORRESP
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SEC Acceleration Request Letter
One Corporate Center
Rye, NY 10580-1422
Tel. (914) 921-5070
Fax (914) 921-5118
www.gabelli.com
info@gabelli.com
The Gabelli Utility Trust
November 12, 2020
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. 333-236449)
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 November 13, 2020 or as soon as practicable thereafter.
The Registrant hereby requests that you notify Bissie Bonner of Willkie Farr & Gallagher LLP at (212)
728-8955 by telephone once the Registration Statement has been declared effective.
Very truly yours,
By:
/s/ John C. Ball
Name:
John C. Ball
Title:
Treasurer and Principal
Financial and
Accounting Officer