Company: GLU-PB
Filing Date: 2025-03-20
Form Type: DEF 14A
Source: 0001133228-25-002915
Chunk: 25

Company: GABELLI GLOBAL UTILITY & INCOME TRUST
Filing Date: 2025-03-20
Form: DEF 14A
Chunk 25
---
, 2025. PricewaterhouseCoopers acted as the Fund’s independent registered public accounting
firm for the fiscal year ended December 31, 2024. The Fund knows of no direct financial or material indirect financial interest of PricewaterhouseCoopers
in the Fund. A representative of PricewaterhouseCoopers will not be present at the Meeting, but will be available by telephone and will
have an opportunity to make a statement, if asked, and will be available to respond to appropriate questions.

Set forth in the table below are audit
fees and non-audit related fees billed to the Fund by PricewaterhouseCoopers for professional services received during and for the
fiscal years ended December 31, 2023 and 2024, respectively.

| Fiscal Year Ended 
 December 31       
 2023              |     | Audit Fees 
    $47,517 |     | Audit        
 Related Fees 
 —            |     | Tax Fees* 
    $4,640 |     | All Other Fees 
              — |
|:------------------|:----|-----------:|:----|:-------------|:----|----------:|:----|---------------:|
| 2024              |     |    $48,467 |     | —            |     |    $4,735 |     |         $5,000 |

| * | “Tax                                                                                  
 Fees” are those fees billed by PricewaterhouseCoopers in connection with tax          
 compliance services, including primarily the review of the Fund’s income tax returns. |

The
Fund’s Audit Charter requires that the Audit Committee pre-approve all audit and non-audit services to be provided by the independent
registered public accounting firm to the Fund, and all non-audit services to be provided by the independent registered public accounting
firm to the Fund’s Adviser and service providers controlling, controlled by, or under common control with the Fund’s Adviser
(“affiliates”) that provide ongoing services to the Fund (a “Covered Services Provider”),
if the engagement relates directly to the operations and financial reporting of the Fund. The Audit Committee may delegate its responsibility
to pre-approve any such audit and permissible non-audit services to the Chairman of the Audit Committee, and the Chairman must report
his or her decision(s) to the Audit Committee, at its next regularly scheduled meeting after the Chairman’s pre-approval of such
services. The Audit Committee may also establish detailed pre-approval policies