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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HPH/2fX1MztV5fXpA0sx60PXf7lDejZ1pIzwgMyT9ZVwwaYeKldFzgpqmnj08pap
 oM1xW4tGRVG+B7K/iVtimw==

<SEC-DOCUMENT>9999999995-11-000253.txt : 20110127
<SEC-HEADER>9999999995-11-000253.hdr.sgml : 20110127
<ACCEPTANCE-DATETIME>20110127001520
ACCESSION NUMBER:		9999999995-11-000253
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110126
DATE AS OF CHANGE:		20110127
EFFECTIVENESS DATE:		20110126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gabelli Natural Resources, Gold & Income Trust
		CENTRAL INDEX KEY:			0001438893
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-152424
		FILM NUMBER:		11550592

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		914-921-5100

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gabelli Gold & Income Trust
		DATE OF NAME CHANGE:	20080630
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2011-01-26</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>N-2</form>
        <filer>
            <cik>0001438893</cik>
            <entityName>Gabelli Natural Resources, Gold &amp; Income Trust</entityName>
            <fileNumber>333-152424</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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