March 3, 2004
VIA EDGAR
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Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Office of Filings, Information & Consumer Services
Re: The Gabelli Equity Trust Inc. (the "Fund")
FILE NOS. 33-42780 AND 811-04700
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Dear Sir or Madam:
Pursuant to Rule 497(c) promulgated under the Securities Act of 1933,
as amended (the "1933 Act"), please accept for filing on behalf of the
above-referenced Fund, this letter requesting that you please disregard two
electronic submissions submitted on February 6, 2004 via the EDGAR System
pursuant to Rule 497(j) and Rule 497(c) (Accession #0000935069-04-000200 and
#0000935069-04-000202, respectively) promulgated under the 1933 Act.
The above-referenced filings relate to another registrant and were
erroneously filed via the EDGAR System using the Fund's CIK and CCC information.
Any questions with respect to this filing should be directed to me at
(617) 338-4426.
Very truly yours,
/S/ AARON REMORENKO
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Aaron Remorenko
Regulatory Administrator
cc: B. Alpert - Gabelli Funds, LLC
J. McKee - Gabelli Funds, LLC
D. Schloendorn - Willkie Farr & Gallagher LLP
T. Hamlin
L. Dowd