<SEC-DOCUMENT>0000950123-11-085266.txt : 20111116
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ACCESSION NUMBER:		0000950123-11-085266
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110919

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GABELLI GLOBAL UTILITY & INCOME TRUST
		CENTRAL INDEX KEY:			0001282957
		IRS NUMBER:				320116828
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
		BUSINESS PHONE:		8149219105

	MAIL ADDRESS:	
		STREET 1:		ONE CORPORATE CENTER
		CITY:			RYE
		STATE:			NY
		ZIP:			10580
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt">The Gabelli Global Utility &#038; Income Trust<BR>
One Corporate Center<BR>
Rye, New York 10580-1422<BR>
(914)&nbsp;921-5100
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt">September&nbsp;19, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U>VIA EDGAR:</U><BR>
Ms.&nbsp;Laura E. Hatch<BR>
Division of Investment Management<BR>
Securities and Exchange Commission<BR>
100 F Street NE<BR>
Washington, D.C. 20549

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re: <U>The Gabelli Global Utility &#038; Income Trust&#151; File Nos. 333-175701 and
811-21529</U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Ms.&nbsp;Hatch:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with Rule&nbsp;461 of the General Rules and Regulations under the Securities Act of
1933, as amended, (the &#147;1933 Act&#148;) The Gabelli Global Utility &#038; Income Trust (the &#147;Fund&#148;) hereby
requests acceleration of the effective date of the Fund&#146;s Pre-Effective Amendment No.&nbsp;1 to the
Registration Statement (File Nos. 333-333-175701 and 811-21529) so that it may become effective
10:00 AM (Eastern Time) on September&nbsp;20, 2011, or as soon as practicable thereafter.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Fund acknowledges that (i)&nbsp;the Fund is responsible for the adequacy and accuracy of the
disclosure in the filing; (ii)&nbsp;should the Securities and Exchange Commission (the &#147;Commission&#148;) or
the staff of the Commission (the &#147;Staff&#148;), acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect to the
filing; (iii)&nbsp;the action of the Commission or the Staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Fund from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and (iv)&nbsp;the Fund may not assert the
declaration of effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.
</DIV>




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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We request oral notification of such effectiveness by a telephone call to our counsel using
the following contact information:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 4%; margin-top: 6pt">Zev Wexler<BR>
Skadden, Arps, Slate, Meagher &#038; Flom LLP<BR>
Phone: 212-735-2775
</DIV>


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    <TD colspan="3" align="left" nowrap>Sincerely,<BR>
<BR>
THE GABELLI GLOBAL UTILITY &#038; INCOME TRUST<BR>
&nbsp;</TD>
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    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Agnes Mullady
&nbsp;</TD>
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    <TD colspan="2" align="left">Agnes Mullady&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Treasurer and Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
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