COVER 6 filename6.htm

SEC Transmittal Letter

[Letterhead of Skadden, Arps, Slate, Meagher & Flom LLP]

December 11, 2020

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

RE: GAMCO Natural Resources, Gold & Income Trust

(File Nos.: 333-249528; 811-22216)

Ladies & 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 Pre-Effective Amendment No. 1 to the Registration Statement on Form N-2 (the “Registration Statement”).

A fee of $21,820.00 to cover the registration fee under the Securities Act has been paid.

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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.

Sincerely,

/s/Kenneth E. Burdon

Kenneth E. Burdon