0001145549-23-016304.txt : 20230314 0001145549-23-016304.hdr.sgml : 20230314 20230314162655 ACCESSION NUMBER: 0001145549-23-016304 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20221231 FILED AS OF DATE: 20230314 DATE AS OF CHANGE: 20230314 EFFECTIVENESS DATE: 20230314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GAMCO Natural Resources, Gold & Income Trust CENTRAL INDEX KEY: 0001438893 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-22216 FILM NUMBER: 23731392 BUSINESS ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 BUSINESS PHONE: 914-921-5100 MAIL ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 FORMER COMPANY: FORMER CONFORMED NAME: GAMCO Natural Resources, Gold & Income Trust by Gabelli DATE OF NAME CHANGE: 20120106 FORMER COMPANY: FORMER CONFORMED NAME: Gabelli Natural Resources, Gold & Income Trust DATE OF NAME CHANGE: 20080717 FORMER COMPANY: FORMER CONFORMED NAME: Gabelli Gold & Income Trust DATE OF NAME CHANGE: 20080630 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001438893 XXXXXXXX false false false N-2 GAMCO Natural Resources, Gold & Income Trust 811-22216 0001438893 23EBEGZ81713Q1VCP222 One Corporate Center Rye 10580-1422 US-NY US 1-800-422-3554 The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Custody BNY Mellon Investment Servicing (US) Inc. 301 Bellevue Parkway Wilmington 19809 1-302-791-1700 Accounting Gabelli Funds, LLC One Corporate Center Rye 10580-1422 914-921-5100 Accounting American Stock Transfer & Trust Company, LLC 6201 15th Avenue Brooklyn 11219 800-937-5449 Transfer Agent N N N-2 Y Anthony S. 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Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of GAMCO Natural Resources, Gold & Income Trust

In planning and performing our audit of the financial statements of GAMCO Natural Resources, Gold & Income Trust (the "Fund") as of and for the year ended December 31, 2022, 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.

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.

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.

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.

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, 2022.

This report is intended solely for the information and use of the Board of Trustees of GAMCO Natural Resources, Gold & 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.

/s/PricewaterhouseCoopers LLP
New York, New York
March 1, 2023

 

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