CORRESP 5 filename5.htm SEC Cover Letter
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787 Seventh Avenue

New York, NY 10019-6099

 

Tel: 212 728 8000

Fax: 212 728 8111

April 13, 2012

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re: The Gabelli Equity Trust Inc.
  Securities Act File No. 333-173819
  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 post-effective amendment No. 1 to the Fund’s Registration Statement on Form N-2.

Any questions or comments on the Registration Statement should be directed to the undersigned at (212) 728-8865.

 

Very truly yours,
/s/ Ryan P. Brizek
Ryan P. Brizek

Enclosures

 

cc: Bruce N. Alpert, The Gabelli Equity Trust Inc.
  Agnes Mullady, The Gabelli Equity Trust Inc.
  Carter W. Austin, The Gabelli Equity Trust Inc.
  Sonia K. Kothari, Esq., The Gabelli Equity Trust Inc.
  Rose F. DiMartino, Esq., Willkie Farr & Gallagher LLP

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