| One Corporate Center Rye, NY 10580-1422 Tel. (914) 921-5070 Fax (914) 921-5118 www.gabelli.com info@gabelli.com |
|
October 20, 2017
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | The Gabelli Equity Trust Inc. (the “Registrant”) |
| Registration Statement on Form N-2 (File No. 333-220232) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby request that the effective date for the Registrant’s Registration Statement on Form N-2 referenced above be accelerated so that it will become effective on October 24, 2017 or as soon as practicable thereafter.
The Registrant hereby requests that you notify Ryan Brizek of Willkie Farr & Gallagher LLP at (212) 728-8865 or Bissie Bonner of Willkie Farr & Gallagher LLP at (212) 728-8955 by telephone once the Registration Statement has been declared effective.
| Very truly yours, | ||||
| By: | /s/ Agnes Mullady | |||
| Name: | Agnes Mullady | |||
| Title: | Vice President | |||