1875 K Street, NW Washington, DC 20006
	Tel: 202 303 1000 Fax: 202 303 2000

May 16, 2008

VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:	The Gabelli Utility Trust Securities Act File No. 333-149415
	Investment Company Act File No. 811-09243

Ladies and Gentlemen:

     On behalf of The Gabelli Utility Trust (the “Fund”), pursuant to the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended, we hereby file via EDGAR transmission Pre-Effective Amendment No. 1 to the Fund’s Registration Statement on Form N-2.

     Any questions or comments on the Registration Statement should be directed to the undersigned at (202) 303-1000.

Very truly yours,
 

/s/ David Joire  

David Joire 

Enclosures

cc:	Bruce N. Alpert, The Gabelli Utility Trust
	Agnes Mullady, The Gabelli Utility Trust
	Rose F. DiMartino, Esq., Willkie Farr & Gallagher LLP

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