<SEC-DOCUMENT>0000950123-11-068205.txt : 20110927
<SEC-HEADER>0000950123-11-068205.hdr.sgml : 20110927
<ACCEPTANCE-DATETIME>20110726125351
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ACCESSION NUMBER:		0000950123-11-068205
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI UTILITY TRUST
		CENTRAL INDEX KEY:			0001080720
		IRS NUMBER:				134046522
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		9149215083

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GABELLI UTILITY FUND
		DATE OF NAME CHANGE:	19990225
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>One Corporate Center<BR>
Rye, NY 10580-1422<BR>
Tel. (914) 921-5070<BR>
Fax (914)&nbsp;921-5118</B><BR>
<I>www.gabelli.com<BR>
info@gabelli.com</I>

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    <TD align="right" valign="top"><FONT style="white-space: nowrap">The Gabelli Utility Trust</FONT></TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">July&nbsp;26, 2011
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA EDGAR</B></U>
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<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

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    <TD nowrap align="left">Re:</TD>
    <TD>&nbsp;</TD>
    <TD>The Gabelli Utility Trust<br>
Securities Act File No.&nbsp;333-174333<br>
<u>Investment Company Act File No.&nbsp;811-09243</u></TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Ladies and Gentlemen:
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In accordance with the requirements of Item&nbsp;25(2)(d) of Form N-2, the Gabelli Utility Trust (the
&#147;Fund&#148;) 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.
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    <TD colspan="5" valign="top" align="left">Very truly yours,</TD>
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    <TD valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left">/s/ Agnes Mullady</TD>
    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Name:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Agnes Mullady</TD>
    <TD>&nbsp;</TD>
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    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Title:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Treasurer and Secretary</TD>
    <TD>&nbsp;</TD>
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