Exhibit (s)(2)

Calculation of Filing Fee Tables

FORM N-2

(Form Type)

THE GABELLI UTILITY TRUST

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price(1)(3)

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common Shares of Beneficial Interest(2)

457(o)

Fees to Be Paid

Equity

Preferred Shares of Beneficial Interest(2)

457(o)

Fees to Be Paid

Other

Subscription Rights to Purchase Common Shares(2)

457(o)

Fees to Be Paid

Other

Subscription Rights to Purchase Preferred Shares(2)

457(o)

Fees to Be Paid

Debt

Notes(2)

457(o)

Fees to Be Paid

Unallocated (Universal) Shelf

N/A

457(o)

$164,137,134(1)

$147.60

$24,226.644

Fees Previously Paid

Unallocated (Universal) Shelf

N/A

457(o)

$164,137,134

$147.60

$24,226.644(5)

Carry Forward Securities

Carry Forward Securities

Equity

Common Shares of Beneficial Interest

415(a)(6)

N-2

333-236449

November 17, 2020

Carry Forward Securities

Equity

Preferred Shares of Beneficial Interest

415(a)(6)

N-2

333-236449

November 17, 2020

Carry Forward Securities

Equity

Subscription Rights to Purchase Common Shares

415(a)(6)

N-2

333-236449

November 17, 2020

Carry Forward Securities

Equity

Subscription Rights to Purchase Preferred Shares

415(a)(6)

N-2

333-236449

November 17, 2020

Carry Forward Securities

Equity

Notes

415(a)(6)

N-2

333-236449

November 17, 2020

Carry Forward Securities

Unallocated (Universal) Shelf

Unallocated (Universal) Shelf

415(a)(6)

$135,862,866(4)

—

—

N-2

333-236449

November 17, 2020

$17,635(4)

Total Offering Amounts

$300,000,000(1)(3)

$24,226.644

Total Fees Previously Paid

$24,226.644

Total Fee Offsets

—

Net Fee Due

$0

(1)	Estimated solely for purposes of calculating the registration fee, pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).  The proposed maximum offering price per security will be determined, from time to time, by the Registrant in connection with the sale by the Registrant of the securities registered under this registration statement.
(2)	Subject to Note 3 below, there is being registered an indeterminate principal amount of common shares, preferred shares or notes as may be sold, from time to time, including subscription rights to purchase common shares or preferred shares.
(3)	In no event will the aggregate offering price of all securities issued from time to time pursuant to this registration statement exceed $300,000,000.
(4)	Pursuant to Rule 415(a)(6) under the Securities Act, the Registrant is carrying forward to this Registration Statement unsold securities with an aggregate offering price of $135,862,866 (the “Unsold Securities”) that the Registrant previously registered for sale pursuant to a registration statement on Form N-2 (File No. 333-236449) initially filed by the Registrant with the Securities and Exchange Commission on February 14, 2020, as amended on November 12, 2020, as further amended on November 17, 2020, and declared effective on November 17, 2020 (the “Prior Registration Statement”). The Registrant previously paid filing fees in the amount of $17,635 and claimed a credit of $21,305 relating to the securities registered on the Prior Registration Statement.  Pursuant to Rule 415(a)(6) under the Securities Act, the filing fee previously paid with respect to such Unsold Securities will continue to be applied to such Unsold Securities. Pursuant to Rule 415(a)(6) under the Securities Act, the offering of Unsold Securities under the Prior Registration Statement will be deemed terminated as of the date of effectiveness of this Registration Statement.
(5)	The Registrant previously paid $24,226.644 in connection with the filing of the Registrant’s registration statement on Form N-2 (File No. 333-275448) with the Securities and Exchange Commission on November 9, 2023.