[The Gabelli Equity Trust Inc. Letterhead]
VIA EDGAR
March 19, 2008
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
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Re:
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The Gabelli Equity Trust Inc. |
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Registration Statement on Form N-2
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(File No. 333-146634) |
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Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the
effective date for the Registrants Registration Statement on Form N-2 referenced above be
accelerated so that it will become effective on March 19, 2008 or as soon as practicable
thereafter.
Very truly yours,
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By: |
/s/ Agnes Mullady
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Name: |
Agnes Mullady |
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Title: |
Treasurer |
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