GAMCO Natural Resources, Gold & Income Trust
One Corporate Center
Rye, New York 10580-1422
October 17, 2017
VIA EDGAR AND ELECTRONIC MAIL
Edward Rubenstein
Division of Investment Management
Disclosure Review Office
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
RE: | GAMCO Natural Resources, Gold & Income Trust |
(File Nos.: 333-217013 and 811-22216) |
Dear Mr. Rubenstein:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, GAMCO Natural Resources, Gold & Income Trust (the “Registrant”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form N-2 be accelerated so that it may become effective by 4:00 p.m., Washington, D.C. time, on October 17, 2017, or as soon thereafter as reasonably practicable.
Very truly yours, | ||
GAMCO Natural Resources, Gold & Income Trust | ||
By: | /s/ Bruce N. Alpert | |
Name: Bruce N. Alpert | ||
Title: President |