COVER 5 filename5.htm cover
 

     
(WILLKIE FARR & GALLAGHER LOGO)
  1875 K Street, NW
Washington, DC 20006

Tel: 202 303 1000
Fax: 202 303 2000
October 11, 2007
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:   The Gabelli Equity Trust Inc.
Investment Company Act File No. 811-04700
Ladies and Gentlemen:
          On behalf of The Gabelli Equity Trust Inc. (the “Fund”), pursuant to the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended, we hereby file via EDGAR transmission the Fund’s Registration Statement on Form N-2.
          Any questions or comments on the Registration Statement should be directed to the undersigned at (202) 303-1262.
Very truly yours,
/s/ David Joire                    
David Joire
Enclosures
cc:   Bruce N. Alpert, The Gabelli Equity Trust Inc.
Agnes Mullady, The Gabelli Equity Trust Inc.
Rose F. DiMartino, Esq., Willkie Farr & Gallagher LLP
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