<SEC-DOCUMENT>0001145549-24-016078.txt : 20240314
<SEC-HEADER>0001145549-24-016078.hdr.sgml : 20240314
<ACCEPTANCE-DATETIME>20240314132456
ACCESSION NUMBER:		0001145549-24-016078
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231231
FILED AS OF DATE:		20240314
DATE AS OF CHANGE:		20240314
EFFECTIVENESS DATE:		20240314

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21529
		FILM NUMBER:		24748911

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0404</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001282957</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2023-12-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Gabelli Global Utility &amp; Income Trust</registrantFullName>
      <investmentCompFileNo>811-21529</investmentCompFileNo>
      <registrantCik>0001282957</registrantCik>
      <registrantLei>549300Y9IKVB1DQ6Z097</registrantLei>
      <registrantstreet1>One Corporate Center</registrantstreet1>
      <registrantcity>Rye</registrantcity>
      <registrantzipCode>10580-1422</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>1-800-422-3554</registrantphoneNumber>
      <websites>
        <website webpage="http://gabelli.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>The Bank of New York Mellon</officeName>
          <officeAddress1>240 Greenwich Street</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10286</officeRecordsZipCode>
          <officePhone>212-495-1784</officePhone>
          <booksRecordsDesc>Accounting</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>One Heritage Drive</officeAddress1>
          <officeCity>North Quincy</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02171</officeRecordsZipCode>
          <officePhone>617-786-3000</officePhone>
          <booksRecordsDesc>Custody</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Gabelli Funds, LLC</officeName>
          <officeAddress1>One Corporate Center</officeAddress1>
          <officeCity>Rye</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10580-1422</officeRecordsZipCode>
          <officePhone>914-921-5100</officePhone>
          <booksRecordsDesc>Accounting</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Computershare Trust Company, N.A.</officeName>
          <officeAddress1>462 South 4th Street</officeAddress1>
          <officeCity>Louisville</officeCity>
          <officeStateCountry officeState="US-KY" officeCountry="US"/>
          <officeRecordsZipCode>40202</officeRecordsZipCode>
          <officePhone>502-301-6000</officePhone>
          <booksRecordsDesc>Transfer Agent</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>BNY Mellon Investment Servicing (US) Inc.</officeName>
          <officeAddress1>500 Ross Street</officeAddress1>
          <officeCity>Pittsburgh</officeCity>
          <officeStateCountry officeState="US-PA" officeCountry="US"/>
          <officeRecordsZipCode>15262</officeRecordsZipCode>
          <officePhone>412-234-5000</officePhone>
          <booksRecordsDesc>Accounting</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Gabelli Fund Complex"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>James P. Conn</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-04494"/>
            <fileNumberInfo fileNumber="811-02151"/>
            <fileNumberInfo fileNumber="811-22884"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-04873"/>
            <fileNumberInfo fileNumber="811-04656"/>
            <fileNumberInfo fileNumber="811-21761"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-22041"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Leslie F. Foley</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-23568"/>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-04719"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Michael J. Melarkey</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21761"/>
            <fileNumberInfo fileNumber="811-04656"/>
            <fileNumberInfo fileNumber="811-02151"/>
            <fileNumberInfo fileNumber="811-23395"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-23568"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Salvatore J. Zizza</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-22884"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-08560"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-04873"/>
            <fileNumberInfo fileNumber="811-08518"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-07896"/>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-04494"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-06367"/>
            <fileNumberInfo fileNumber="811-22041"/>
            <fileNumberInfo fileNumber="811-23568"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Salvatore M. Salibello</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-23395"/>
            <fileNumberInfo fileNumber="811-22041"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-21423"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Vincent D. Enright</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-06687"/>
            <fileNumberInfo fileNumber="811-22026"/>
            <fileNumberInfo fileNumber="811-07326"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-09397"/>
            <fileNumberInfo fileNumber="811-09377"/>
            <fileNumberInfo fileNumber="811-05502"/>
            <fileNumberInfo fileNumber="811-06367"/>
            <fileNumberInfo fileNumber="811-22041"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Calgary Avansino</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-22884"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Richard J. Walz</ccoName>
          <crdNumber>001392836</crdNumber>
          <ccoStreet1>One Corporate Center</ccoStreet1>
          <ccoCity>Rye</ccoCity>
          <ccoStateCountry ccoState="US-NY" ccoCountry="US"/>
          <ccoZipCode>10580</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-25070"/>
      </releaseNumbers>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>238</pcaobNumber>
          <publicAccountantLei>5493002GVO7EO8RNNS37</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-NY" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <paymentDividendSeries isPaymentDividend="Y"/>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Gabelli Global Utility &amp; Income Trust</mgmtInvFundName>
        <mgmtInvLei>549300Y9IKVB1DQ6Z097</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>0</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="The Gabelli Global Utility &amp; Income Trust" sharesOutstandingClassId="C000000000" sharesOutstandingTickerSymbol="GLU"/>
        </sharesOutstandings>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>Y</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 17e-1 (17 CFR 270.17e-1)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Gabelli Funds, LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-37706</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000104949</investmentAdviserCrdNo>
            <investmentAdviserLei>549300JDTNRQK8NMTG03</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-NY" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>Computershare Trust Company, N.A.</transferAgentName>
            <transferAgentFileNo>85-11340</transferAgentFileNo>
            <transferAgentLei>2549001YYB62BVMSAO13</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-KY" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Intercontinental Exchange, Inc.</pricingServiceName>
            <pricingServiceLei>5493000F4ZO33MV32P92</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-GA" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>State Street Bank and Trust Company</custodianName>
            <custodianLei>571474TGEMMWANRLN572</custodianLei>
            <custodianStateCountry custodianState="US-MA" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>Computershare Trust Company, N.A.</shareholderServiceAgentName>
            <shareholderServiceAgentLei>2549001YYB62BVMSAO13</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-KY" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>Gabelli Funds, LLC</adminName>
            <adminLei>549300JDTNRQK8NMTG03</adminLei>
            <adminStateCountry adminState="US-NY" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
          <admin>
            <adminName>BNY Mellon Investment Servicing (US) Inc.</adminName>
            <adminLei>549300CFZQLI9QMJ1Z03</adminLei>
            <adminStateCountry adminState="US-PA" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>Y</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>G.Research, LLC</brokerDealerName>
            <brokerDealerFileNo>008-21373</brokerDealerFileNo>
            <brokerDealerCrdNo>000007353</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>MERRILL LYNCH INTERNATIONAL</brokerName>
            <brokerFileNo>N/A</brokerFileNo>
            <brokerCrdNo>N/A</brokerCrdNo>
            <brokerLei>GGDZP1UYGU9STUHRDP48</brokerLei>
            <brokerCountry>GB</brokerCountry>
            <grossCommission>565.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>PIPER SANDLER &amp; CO.</brokerName>
            <brokerFileNo>008-15204</brokerFileNo>
            <brokerCrdNo>000000665</brokerCrdNo>
            <brokerLei>549300GRQCWQ3XGH0H10</brokerLei>
            <brokerStateCountry brokerState="US-MN" brokerCountry="US"/>
            <grossCommission>359.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>WELLS FARGO CLEARING SERVICES, LLC</brokerName>
            <brokerFileNo>008-37180</brokerFileNo>
            <brokerCrdNo>000019616</brokerCrdNo>
            <brokerLei>88KRVSOEKUGQZJ3DKW55</brokerLei>
            <brokerStateCountry brokerState="US-MO" brokerCountry="US"/>
            <grossCommission>350.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BGC Brokers L.P.</brokerName>
            <brokerFileNo>N/A</brokerFileNo>
            <brokerCrdNo>N/A</brokerCrdNo>
            <brokerLei>ZWNFQ48RUL8VJZ2AIC12</brokerLei>
            <brokerCountry>GB</brokerCountry>
            <grossCommission>298.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Needham &amp; Company, LLC</brokerName>
            <brokerFileNo>008-33772</brokerFileNo>
            <brokerCrdNo>000016360</brokerCrdNo>
            <brokerLei>254900J2GFQ4J4NK1J89</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>490.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>TD SECURITIES (USA) LLC</brokerName>
            <brokerFileNo>008-36747</brokerFileNo>
            <brokerCrdNo>000018476</brokerCrdNo>
            <brokerLei>SUVUFHICNZMP2WKHG940</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>2942.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>MORGAN STANLEY &amp; CO. LLC</brokerName>
            <brokerFileNo>008-15869</brokerFileNo>
            <brokerCrdNo>000008209</brokerCrdNo>
            <brokerLei>9R7GPTSO7KV3UQJZQ078</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>720.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>UBS Securities LLC</brokerName>
            <brokerFileNo>008-22651</brokerFileNo>
            <brokerCrdNo>000007654</brokerCrdNo>
            <brokerLei>T6FIZBDPKLYJKFCRVK44</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>615.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BARCLAYS CAPITAL, INC.</brokerName>
            <brokerFileNo>008-41342</brokerFileNo>
            <brokerCrdNo>000019714</brokerCrdNo>
            <brokerLei>AC28XWWI3WIBK2824319</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>640.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>RBC CAPITAL MARKETS, LLC</brokerName>
            <brokerFileNo>008-45411</brokerFileNo>
            <brokerCrdNo>000031194</brokerCrdNo>
            <brokerLei>549300LCO2FLSSVFFR64</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>505.000000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>9567.000000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>SOUTH JERSEY INDUSTRIES, INC.</principalName>
            <principalFileNo>N/A</principalFileNo>
            <principalCrdNo>N/A</principalCrdNo>
            <principalLei>549300DJYWYT5VXLFA46</principalLei>
            <principalStateCountry principalState="US-NJ" principalCountry="US"/>
            <principalTotalPurchaseSale>540000.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>LIBERTY GLOBAL PLC</principalName>
            <principalFileNo>N/A</principalFileNo>
            <principalCrdNo>N/A</principalCrdNo>
            <principalLei>549300BSGXG3QLIQYT84</principalLei>
            <principalCountry>GB</principalCountry>
            <principalTotalPurchaseSale>655802.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>GSK PLC</principalName>
            <principalFileNo>N/A</principalFileNo>
            <principalCrdNo>N/A</principalCrdNo>
            <principalLei>5493000HZTVUYLO1D793</principalLei>
            <principalCountry>GB</principalCountry>
            <principalTotalPurchaseSale>88500.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Post Holdings Partnering Corporation</principalName>
            <principalFileNo>N/A</principalFileNo>
            <principalCrdNo>N/A</principalCrdNo>
            <principalLei>N/A</principalLei>
            <principalStateCountry principalState="US-MO" principalCountry="US"/>
            <principalTotalPurchaseSale>49380.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BMO Nesbitt Burns Securities Ltd.</principalName>
            <principalFileNo>008-50538</principalFileNo>
            <principalCrdNo>000044057</principalCrdNo>
            <principalLei>54JEJPF5RL5INKZRDO43</principalLei>
            <principalCountry>CA</principalCountry>
            <principalTotalPurchaseSale>21663217.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Daiwa Capital Markets America, Inc.</principalName>
            <principalFileNo>008-12242</principalFileNo>
            <principalCrdNo>000001576</principalCrdNo>
            <principalLei>M67H5PRC0NQKM73ZAS82</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>71132317.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>RBC CAPITAL MARKETS LLC</principalName>
            <principalFileNo>008-45411</principalFileNo>
            <principalCrdNo>000031194</principalCrdNo>
            <principalLei>549300LCO2FLSSVFFR64</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>8139548.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>NOMURA SECURITIES INTERNATIONAL, INC.</principalName>
            <principalFileNo>008-15255</principalFileNo>
            <principalCrdNo>000004297</principalCrdNo>
            <principalLei>OXTKY6Q8X53C9ILVV871</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>10640144.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>GOLDMAN SACHS &amp; CO. LLC</principalName>
            <principalFileNo>008-00129</principalFileNo>
            <principalCrdNo>000000361</principalCrdNo>
            <principalLei>FOR8UP27PHTHYVLBNG30</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>15111662.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BARCLAYS CAPITAL, INC.</principalName>
            <principalFileNo>008-41342</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>9455250.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>137475779.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>Y</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>152473643.000000000000</mnthlyAvgNetAssets>
        <dailyAvgNetAssets>0.000000000000</dailyAvgNetAssets>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Gabelli Global Utility &amp; Income Trust</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="GLU"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>5.20% Series B Cumulative Puttable &amp; Callable Preferred Shares</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="GLU(PrB)"/>
          </commonStocks>
        </securityRelatedItem>
        <securityRelatedItem>
          <description>Preferred stock</description>
          <securityClassTitle>3.80% Series A Cumulative Puttable &amp; Callable Preferred Shares</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="GLU(PrA)"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <repurchaseSecurities isRepurchaseSecurity="Y">
        <repurchaseSecurityType>Preferred stock</repurchaseSecurityType>
      </repurchaseSecurities>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0.860000000000</managementFee>
      <netOperatingExpenses>1.450000000000</netOperatingExpenses>
      <marketPricePerShare>13.180000000000</marketPricePerShare>
      <netAssetValuePerShare>14.870000000000</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <exchangeSeriesInfo/>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Gabelli Global Utility &amp; Income Trust" signedDate="2024-03-13" signature="John C. Ball" title="President and Treasurer"/>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>internalcontrolrpt_glu.htm
<TEXT>
<html>
<head>
<title>PDFtoHTML Conversion Output</title>   </head>
<body style="margin-top: 0px;margin-left: 0px;">
<div style="position:relative; overflow: hidden;margin: 61px 0px 46px 132px;padding: 0px;width: 684px;">
<div style="margin: 0px 0px 0px 2px;padding: 0px;width: 682px;overflow: hidden;">
<p style="padding-left: 114px;margin: 0px;font: bold 13px/16px 'Georgia';">Report of Independent Registered Public Accounting Firm</p>
<p style="margin-top: 15px;margin-bottom: 0px;font: 13px/16px 'Georgia';">To the Board of Trustees and Shareholders of The Gabelli Global Utility &amp; Income Trust</p>
<p style="padding-right: 53px;margin-top: 14px;margin-bottom: 0px;font: 12px/15px 'Georgia';">In planning and performing our audit of the financial statements of The Gabelli Global Utility &amp; Income Trust (the "Fund") as of and for the year ended December 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) ("PCAOB"), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund's internal control over financial reporting.</p>
<p style="padding-right: 64px;margin-top: 17px;margin-bottom: 0px;font: 12px/15px 'Georgia';">The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements.</p>
<p style="padding-right: 59px;margin-top: 11px;margin-bottom: 0px;font: 13px/16px 'Georgia';">Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.</p>
<p style="padding-right: 57px;margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Georgia';">A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements will not be prevented or detected on a timely basis.</p>
<p style="padding-right: 64px;margin-top: 10px;margin-bottom: 0px;font: 13px/16px 'Georgia';">Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be material weaknesses as defined above as of December 31, 2023.</p>
<p style="padding-right: 63px;margin-top: 10px;margin-bottom: 0px;font: 13px/16px 'Georgia';">This report is intended solely for the information and use of the Board of Trustees of The Gabelli Global Utility &amp; Income Trust and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</p>
<p style="padding-right: 494px;margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Georgia';">/s/PricewaterhouseCoopers LLP</p>
<p style="padding-right: 494px;margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Georgia';">New York, New York</p>
<p style="padding-right: 494px;margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Georgia';">February 29, 2024</p> </div>
<div style="margin: 98px 0px 0px 0px;padding: 0px;width: 571px;overflow: hidden;">
<p style="margin: 0px;font: italic 12px/15px 'Georgia';">PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center, 300 Madison Avenue, New York, NY 10017 T: (646) 471 3000, F: (813) 286 6000, <font style="font: 12px/15px 'Georgia';">www. pwc.com/us</font></p> </div> </div> </body> </html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
