CORRESP 6 filename6.htm LETTER TO THE S.E.C.
 

     
(WILLKIE FARR & GALLAGHER LLP LOGO)
  1875 K Street, NW
Washington, DC 20006
 
    
 
  Tel: 202 303 1000
Fax: 202 303 2000
December 18, 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
 
  Securities Act File No. 333-146634
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 amended 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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