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Acceleration Request Letter

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

October 18, 2012

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. 333-174333)

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 October 18, 2012 or as soon as practicable thereafter.

Very truly yours,

By:		/s/ Bruce N. Alpert
		Name:   Bruce N. Alpert
		Title:     President and Principal Executive Officer