CORRESP

[LETTERHEAD OF THE GABELLI UTILITY TRUST]

June 12, 2008

VIA EDGAR

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


Re:		The Gabelli Utility Trust Registration Statement on Form N-2 (File No. 811-09243)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date for the Registrant’s Registration Statement on Form N-2 referenced above be accelerated so that it will become effective on June 13, 2008 at 2:00 p.m. or as soon as practicable thereafter.

Very truly yours,


By:		/s/ Agnes Mullady
		Name: Agnes Mullady
		Title: Treasurer