CORRESP 5 filename5.htm

SEC Transmittal Letter

SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
		500 BOYLSTON STREET BOSTON, MASSACHUSETTS 02116 _____________________________ TEL: (617) 573-4800 FAX: (617) 573-4822 www.skadden.com March 29, 2017		FIRM/AFFILIATE OFFICES ————— CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON ————— BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SHANGHAI SINGAPORE TOKYO TORONTO

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: GAMCO Natural Resources, Gold & Income Trust - N-2 Filing (File No. 811-22216)

Ladies and Gentlemen:

On behalf of GAMCO Natural Resources, Gold & Income Trust (the “Fund”), we are enclosing herewith for filing pursuant to the Securities Act of 1933, as amended (the “Securities Act”), and the General Rules and Regulations of the Securities and Exchange Commission (the “Commission”) thereunder, and the Investment Company Act of 1940, as amended, and the General Rules and Regulations of the Commission thereunder, one electronically signed Registration Statement on Form N-2 (the “Registration Statement”).

A fee of $23,180.00 to cover the registration fee under the Securities Act has been paid.

If you have any questions or require any further information with respect to this Registration Statement, please call me at (617) 573-4836 or Tom DeCapo at (617) 573-4814.

Best regards,

/s/ Kenneth E. Burdon

Kenneth E. Burdon