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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

AI Filing Summary & Sentiment

File numbers found in text: 333-236449

Date
November 12, 2020
Author
Accounting Officer
Form
CORRESP
Company
GABELLI UTILITY TRUST (GUT, GUT-PC) (CIK 0001080720)

Letter

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:

Show Raw Text
CORRESP
1
filename1.htm

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