EX-FILING FEES 8 gabelliequitytrust_ex99s.htm EXHIBIT (S)

Exhibit (s)

Calculation of Filing Fee Tables

Form N-2

(Form Type)

The Gabelli Equity Trust Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Fees to Be Paid | Equity | Common Stock | Rule 456(b) and Rule 457(r) | (1) | (1) | (1) | (2) | (2) |  |  |  |
Fees to Be Paid | Equity | Preferred Stock | Rule 456(b) and Rule 457(r) | (1) | (1) | (1) | (2) | (2) |  |  |  |
Fees to Be Paid | Other | Subscription Rights to Purchase Common Stock | Rule 456(b) and Rule 457(r) | (1) | (1) | (1) | (2) | (2) |  |  |  |
Fees to Be Paid | Other | Subscription Rights to Purchase Preferred Stock | Rule 456(b) and Rule 457(r) | (1) | (1) | (1) | (2) | (2) |  |  |  |
Fees to Be Paid | Other | Subscription Rights to Purchase Common Stock and Preferred Stock | Rule 456(b) and Rule 457(r) | (1) | (1) | (1) | (2) | (2) |  |  |  |
Total Offering Amounts |  |  |  |  | — |  |  |  |
Total Fees Previously Paid |  |  |  |  | — |  |  |  |
Total Fee Offsets |  |  |  |  | — |  |  |  |
Net Fee Due |  |  |  |  | — |  |  |  |

| (1) | An indeterminate aggregate initial offering price or number of the securities of each identified class is being registered as may from time to time be offered hereunder by The Gabelli Equity Trust Inc. (the “Registrant”).
| (2) | In reliance on Rules 456(b) and 457(r) under the Securities Act of 1933, as amended, the Registrant hereby defers payment of the registration fee required in connection with this Registration Statement. Any registration fees will be paid subsequently on a pay-as-you-go basis.