<SEC-DOCUMENT>0001193125-17-315530-index.html : 20180416
<SEC-HEADER>0001193125-17-315530.hdr.sgml : 20180416
<ACCEPTANCE-DATETIME>20171020172502
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-315530
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20171020

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI EQUITY TRUST INC
		CENTRAL INDEX KEY:			0000794685
		IRS NUMBER:				222736509
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORP CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215070
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g478637g17r11.gif
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g478637g17r11.gif

</DOCUMENT>
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