CORRESP 7 filename7.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 October 3, 2017			FIRM/AFFILIATE OFFICES BOSTON CHICAGO HOUSTON LOS ANGELES PALO ALTO WASHINGTON, D.C. WILMINGTON BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE SYDNEY TOKYO TORONTO

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: GAMCO Natural Resources, Gold & Income Trust

File Nos. 333-217013 & 811-22216

Ladies & Gentleman:

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”), and the Investment Company Act of 1940, as amended, and the General Rules and Regulations of the Commission thereunder, one electronically signed Pre-Effective Amendment No. 2 to the 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.

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Securities and Exchange Commission

October 3, 2017

Page 2

If you have any questions or require any further information with respect to this Registration Statement, or any other matter relating to the Fund, please do not hesitate to contact me at (617) 573-4836 or Tom DeCapo at (617) 573-4814.

Sincerely,

/s/ Kenneth E. Burdon

Kenneth E. Burdon