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<ACCEPTANCE-DATETIME>20101118173019
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ACCESSION NUMBER:		0000950123-10-107098
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20101118

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli Global Gold, Natural Resources & Income Trust
		CENTRAL INDEX KEY:			0001313510
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1422
		BUSINESS PHONE:		800.422.3554

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580-1422

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli Gold, Natural Resources & Income Trust
		DATE OF NAME CHANGE:	20050105
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 18pt; white-space: nowrap; margin-top: 18pt"><FONT face="arial" style="FONT-variant: SMALL-CAPS">Skadden, Arps, Slate, Meagher &#038; Flom llp</FONT></DIV>
<DIV style="position: relative; float: left; width: 70%">
<DIV style="margin-left:40%">
<DIV align="center" style="font-size: 12pt; margin-top: 0pt"><FONT face="arial">FOUR TIMES SQUARE<BR>
NEW YORK 10036-6522</font>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 10pt"><DIV align="center"><DIV style="FONT-size: 3pt; margin-top: 6pt; width: 5%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><FONT face="arial">TEL: (212)&nbsp;735-3000<BR>
FAX: (212)&nbsp;735-2000<BR>
www.skadden.com</font>
</DIV>
</DIV>
<P>


<DIV align="left" style="font-size: 8pt; margin-top: 6pt"><FONT face="arial">DIRECT DIAL<BR>
212-735-3859</font>

</DIV>

<DIV align="left" style="font-size: 8pt; margin-top: 6pt"><FONT face="arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;EMAIL ADDRESS<BR>
Veronica.Castillo@SKADDEN.COM</font>

</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt; margin-left:60%">November&nbsp;18, 2010
</DIV>

</DIV>
<DIV style="position: relative; float: right; width: 18%">

<DIV align="Center" style="font-size: 7pt; margin-top: 6pt"><FONT face="arial">FIRM/AFFILIATE <BR>
OFFICES<BR>
<DIV align="center"><DIV style="FONT-size: 1pt; margin-top: 4pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
<div style="font-size:2pt">&nbsp;</div>
BOSTON<BR>
CHICAGO<BR>
HOUSTON<BR>
LOS ANGELES<BR>
PALO ALTO<BR>
SAN FRANCISCO<BR>
WASHINGTON, D.C.<BR>
WILMINGTON<BR>
<DIV align="center"><DIV style="FONT-size: 1pt; margin-top: 4pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
<div style="font-size:2pt">&nbsp;</div>
BEIJING<BR>
BRUSSELS<BR>
FRANKFURT<BR>
HONG KONG<BR>
LONDON<BR>
MOSCOW<BR>
MUNICH<BR>
PARIS<BR>
S&#195;O PAULO<BR>
SHANGHAI<BR>
SINGAPORE<BR>
SYDNEY<BR>
TOKYO<BR>
TORONTO<BR>
VIENNA</font>
</DIV>
</DIV>
<BR clear="all"><BR>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><u>VIA EDGAR</u><BR>
Securities and Exchange Commission<BR>
Division of Investment Management<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="2%" nowrap align="left">RE:&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD> <U>The Gabelli Global Gold, Natural Resources &#038; Income
Trust</U> <U>Shelf Registration Statement of Form N-2 (File No.
811-21698)</U></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt;text-indent:6%">Electronically transmitted herewith for filing on behalf of The Gabelli Global Gold, Natural
Resources &#038; Income Trust (the &#147;<U>Fund</U>&#148;) is the Fund&#146;s shelf registration statement on Form
N-2 (the &#147;<U>Registration Statement</U>&#148;) under the Securities Act of 1933. Pursuant to Rule
415(a)(6), the Registration Statement, upon effectiveness, is intended to replace the Fund&#146;s
current shelf registration statement (File Nos. 333-164363 and 811-21698) (the &#147;<U>Current
Shelf</U>&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt;text-indent:6%">The Fund represents that its Registration Statement is substantially similar to Post-Effective
Amendment No.&nbsp;2, filed April&nbsp;8, 2010, to the Fund&#146;s Current Shelf and that no substantive changes
have been made to the disclosure contained in Post-Effective Amendment No.&nbsp;2 to the Fund&#146;s Current
Shelf, except as follows:
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
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<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The cover page was revised to include disclosure concerning shareholder access to the
Fund&#146;s annual and semi-annual reports and Statement of Additional Information on the
Fund&#146;s website.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Fund&#146;s financial information (including its financial statements, pro-forma
financial statements and MD&#038;A disclosure) was updated to include data as of June&nbsp;30, 2010
and is substantially identical to the financial information contained in the Fund&#146;s most
recent prospectus supplement filed on September&nbsp;30, 2010 (such prospectus supplement was
filed pursuant to the Current Shelf).</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Risk Factors section was revised to address current
market conditions and current geopolitical events.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Description of the Shares section was updated to include a table summarizing the
Fund&#146;s outstanding securities.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Management sections in the prospectus and in the Statement of Additional
Information were revised, as appropriate, to include disclosure relating to the
calculation of the Fund&#146;s weekly net assets upon which the investment adviser&#146;s fee is
based, to update the investment adviser&#146;s assets under management, to describe the
investment adviser&#146;s responsibilities under the investment advisory agreement, to provide
updated information regarding the Fund&#146;s portfolio managers and to update the name of the
Fund&#146;s sub-administrator.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Issuance of Common Stock section was updated with data as of September&nbsp;30, 2010.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Regulatory Matters section was updated to show the Fund&#146;s current legal
proceedings.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Net Asset Value section was revised to elaborate upon how the net asset value of
the Fund&#146;s shares is calculated.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>A Limitation of Trustees&#146; and Officer&#146;s Liability section was added to the
prospectus. It replicates what was and remains in the Fund&#146;s Statement of Additional
Information.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The form of prospectus supplement was updated with disclosure relating to shareholder
access to the Fund&#146;s annual and semi-annual reports and Statement of Additional
Information on the Fund&#146;s website, to include data for the Price Range of Common Shares
through the most recent fiscal quarter and to include Capitalization, Financial Highlights
and Plan of Distribution sections.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Management section in the Statement of Additional Information was further revised
to include disclosure regarding the number of meetings each Board of Trustees committee
held during the last fiscal year and to provide minor updates to the Trustees&#146;
biographies.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The tax disclosure was revised to show current regulatory conditions.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Part&nbsp;C of the Registration Statement was amended to
reflect facts as they relate to the Registration Statement and to
comply with the requirements of Form&nbsp;N-2.</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" nowrap align="left">o</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Other minor factual updates.</TD>
</TR>

</TABLE>
</DIV>


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</DIV>




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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 6pt;text-indent:6%">As such, the Fund hereby requests expedited review of the Fund&#146;s Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt;text-indent:6%">If you have any questions or comments or require any additional information in connection with
the Fund or the Registration Statement please telephone me at (212)&nbsp;735-3859 or Richard Prins at
212-735-2790.
</DIV>

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    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
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    <TD width="15%">&nbsp;</TD>
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    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Veronica Castillo
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Veronica Castillo, Esq.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
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