Company: GLU-PB
Filing Date: 2025-09-04
Form Type: N-CSRS
Source: 0001829126-25-007144
Chunk: 31

Company: GABELLI GLOBAL UTILITY & INCOME TRUST
Filing Date: 2025-09-04
Form: N-CSRS
Chunk 31
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 as amended (17 CFR 240.13a-15(b) or 240.15d-15(b)).                                                                                   |

| (b) | There                                                                                                                               
 were no changes in the registrant’s internal control over financial reporting (as defined in Rule 30a-3(d) under the 1940 Act       
 (17 CFR 270.30a-3(d))) that occurred during the period covered by this report that has materially affected, or is reasonably likely 
 to materially affect, the registrant’s internal control over financial reporting.                                                   |

Item 17. Disclosure of Securities Lending Activities for Closed-End Management Investment Companies.

| (a) | If the registrant is a closed-end management                                                                                          
 investment company, provide the following dollar amounts of income and fees/compensation related to the securities lending activities 
 of the registrant during its most recent fiscal year:                                                                                 |

| (1) | Gross income from securities lending activities; 
 $0                                               |

| (2) | All fees and/or compensation for each of                                                                                           
 the following securities lending activities and related services: any share of revenue generated by the securities lending program 
 paid to the securities lending agent(s) (“revenue split”); fees paid for cash collateral management services (including            
 fees deducted from a pooled cash collateral reinvestment vehicle) that are not included in the revenue split; administrative fees  
 that are not included in the revenue split; fees for indemnification that are not included in the revenue split; rebates paid to   
 borrowers; and any other fees relating to the securities lending program that are not included in the revenue split, including a   
 description of those other fees; $0                                                                                                |

| (3) | The aggregate fees/compensation disclosed 
 pursuant to paragraph (2); $0 and         |

| (4) | Net income from securities lending activities                                           
 (i.e., the dollar amount in paragraph (1) minus the dollar amount in paragraph (3)). $0 |

| (b) | If the registrant is a closed-end management                                                                                  
 investment company, describe the services provided to the registrant by the securities lending agent in the registrant’s most 
 recent fiscal year. N/A                                                                                                       |

Item 18. Recovery of Erroneously Awarded Compensation.

Not Applicable.

Item 19. Exhibits.

| (a)(1) |     | Not applicable.                                                                                                                                                                                          |
| (a)(2) |     | Not applicable.                                                                                                                                                                                          |
| (a)(3