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One Corporate Center
Rye, NY 10580-1422
Tel. (914) 921-5070
Fax (914) 921-5118
www.gabelli.com
info@gabelli.com


		The Gabelli Utility Trust

July 26, 2011

VIA EDGAR

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


Re:		The Gabelli Utility Trust Securities Act File No. 333-174333 Investment Company Act File No. 811-09243

Ladies and Gentlemen:

In accordance with the requirements of Item 25(2)(d) of Form N-2, the Gabelli Utility Trust (the “Fund”) will file an indenture as an exhibit to its Registration Statement on Form N-2 in a POS EX filing in the event the Fund offers notes pursuant to the Registration Statement.


Very truly yours,

By:	/s/ Agnes Mullady

	Name:	Agnes Mullady
	Title:	Treasurer and Secretary