SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-A

FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
PURSUANT TO SECTION 12(b) OR 12(g) OF THE
SECURITIES EXCHANGE ACT OF 1934

The Gabelli Natural Resources, Gold & Income Trust

Delaware		27-4249875
(State of Incorporation or Organization)		(I.R.S. Employer Identification no.)
One Corporate Center Rye, New York (Address of Principal Executive Offices)		10580-1422 (Zip Code)
If this form relates to the registration of a class of securities pursuant to Section 12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c), please check the following box. þ		If this form relates to the registration of a class of securities pursuant to Section 12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d), please check the following box. o

Securities Act registration statement file number to which this form relates: 333-152424

Securities to be registered pursuant to Section 12(b) of the Act:

Title of Each Class		Name of Each Exchange on Which
to be so Registered		Each Class is to be Registered
Common Shares of Beneficial Interest		New York Stock Exchange

Securities to be registered pursuant to Section 12(g) of the Act:

 

 

INFORMATION REQUIRED IN REGISTRATION STATEMENT

Item 1. Description of Registrant’s Securities to be Registered.

          The description of the Registrant’s securities to be registered is incorporated by reference to the description contained under the caption “Description of the Shares — Common Shares” in Pre-Effective Amendment No. 3 to the Registrant’s Registration Statement on Form N-2 (File Nos. 333-152424 and 811-22216), as filed electronically with the Securities and Exchange Commission on December 29, 2010 (Accession No. 0000950123-10-117297).

Item 2. Exhibits.

          Pursuant to the Instructions as to Exhibits, no exhibits are filed herewith or incorporated by reference.

SIGNATURE

          Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereto duly authorized.

Date: January 21, 2011