<SEC-DOCUMENT>0000950123-11-008784.txt : 20110502
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ACCESSION NUMBER:		0000950123-11-008784
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110203

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 align="center" style="font-size: 14pt; margin-top: 18pt"><FONT style="FONT-variant: SMALL-CAPS">Skadden, Arps, Slate, Meagher &#038; Flom llp</FONT>
</DIV>

<DIV align="center" style="font-size: 12pt">FOUR TIMES SQUARE<BR>
NEW YORK 10036-6522</DIV>


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


<DIV align="center" style="font-size: 10pt; margin-top: 3pt">TEL: (212)&nbsp;735-3000<BR>
FAX: (212)&nbsp;735-2000<BR>
www.skadden.com</DIV>



<DIV align="right" style="font-size: 10pt; margin-top: 12pt">February&nbsp;3, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-1004<BR>
Attention: Laura Hatch

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    <TD>RE: <U>The Gabelli Global Gold, Natural Resources&#038; Income Trust (File Nos. 333-170691 and 811-21698)</U></TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Electronically transmitted herewith for filing on behalf of The Gabelli Global Gold, Natural
Resources &#038; Income Trust (the &#147;Fund&#148;) is the Fund&#146;s Pre-Effective Amendment No.&nbsp;2 to its
registration statement on Form N-2 (the &#147;Registration Statement&#148;) under the Securities Act of 1933.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Fund represents that its Registration Statement is substantially similar to the Fund&#146;s
Pre-Effective Amendment No.&nbsp;1 to the Registration Statement filed February&nbsp;1, 2011 (&#147;Pre-Effective
1&#148;), to the Fund&#146;s current shelf and that no substantive changes have been made to the disclosure
contained in Pre-Effective 1, except certain updating changes to the data relating to the last
reported sale price and net asset value per share of the
Fund&#146;s common shares and modifications to
the Annual Expenses Table to reflect estimated costs and dividends associated with a potential issuance of
additional preferred shares. Accordingly, the Fund hereby requests accelerated review of the Fund&#146;s
Registration Statement.
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 212-735-2262 or Richard Prins at
212-735-2790.
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    <TD align="left" valign="top">Very truly yours,</TD>
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    <TD align="left" valign="top">/s/ Rose Park</TD>
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