SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
500 BOYLSTON STREET
BOSTON, MASSACHUSETTS 02116
| DIRECT DIAL 617-573-4836 DIRECT FAX 617-305-4836 EMAIL ADDRESS KENNETH.BURDON@SKADDEN.COM |
TEL: (617) 573-4800 FAX: (617) 573-4822 www.skadden.com
August 12, 2021 |
FIRM/AFFILIATE ----------- CHICAGO HOUSTON LOS ANGELES NEW YORK PALO ALTO WASHINGTON, D.C. WILMINGTON ----------- BEIJING BRUSSELS FRANKFURT HONG KONG LONDON MOSCOW MUNICH PARIS SÃO PAULO SEOUL SHANGHAI SINGAPORE TOKYO TORONTO |
| VIA EDGAR David Orlic Senior Counsel Disclosure Review Office Division of Investment Management U.S. Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549 |
| RE: | The Gabelli Global Utility & Income Trust |
(File Nos.: 333-256447; 811-21529)
Dear Mr. Orlic:
Thank you for your additional comment regarding the letter of The Gabelli Global Utility & Income Trust (the “Fund”), dated August 11, 2021 (the “Response Letter”), addressing the comments you provided on June 30, 2021 in connection with your review of the Fund’s registration statement on Form N-2 filed on May 24, 2021 with the U.S. Securities and Exchange Commission. The Fund has considered your comment and authorized us to respond on its behalf as set forth below.
David Orlic
August 12, 2021
Page 2
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General
| 1. | Without necessarily agreeing or disagreeing with the response to prior comment 2 [Comment 2 to the Response Letter], the staff will not undertake any further examination of this issue with respect to this filing. |
The Fund acknowledges this comment.
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Should you have any additional comments or concerns, please do not hesitate to contact me at (617) 573-4836 or Tom DeCapo at (617) 573-4814.
Best regards,
/s/ Kenneth E. Burdon
Kenneth E. Burdon