COVER


		1875 K Street, NW Washington, DC 20006

		Tel: 202 303 1000 Fax: 202 303 2000

June 12, 2008

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


Re:		The Gabelli Utility Trust Securities Act File No. 333-149415
		Investment Company Act File No. 811-09243

Ladies and Gentlemen:

On behalf of The Gabelli Utility Trust (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 Pre-Effective Amendment No. 2 to the Fund’s Registration Statement on Form N-2.

Any questions or comments concerning this filing should be directed to the undersigned at (202) 303-1000.


Very truly yours,
/s/ David Joire
David Joire

Enclosures


cc:		Bruce N. Alpert, The Gabelli Utility Trust
		Agnes Mullady, The Gabelli Utility Trust
		Rose F. DiMartino, Esq., Willkie Farr & Gallagher LLP

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