Form N-CSR/A - Certified Shareholder Report: [Amend]
02 August 2024 - 7:16AM
Edgar (US Regulatory)
true
N-2
0001438893
N-CSR/A
0001438893
2023-01-01
2023-12-31
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
xbrli:pure
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM N-CSR
CERTIFIED SHAREHOLDER REPORT OF REGISTERED
MANAGEMENT INVESTMENT COMPANIES
Investment Company Act File Number 811-22216
GAMCO
Natural Resources, Gold & Income Trust
(Exact Name of Registrant as Specified In Its Charter)
One Corporate Center
Rye, New York 10580-1422
(Address of principal executive offices) (Zip Code)
John C. Ball
Gabelli Funds, LLC
One Corporate Center
Rye, New York 10580-1422
(Name and address of agent for service)
Registrant’s telephone number, including area
code: 1-800-422-3554
Date of fiscal year end: December 31
Date of reporting period: December 31, 2023
EXPLANATORY NOTE
The Registrant is filing this amendment to its Form N-CSR (the “Amendment”)
for the period ended December 31, 2023, originally filed with the Securities and Exchange Commission on March 8, 2024 (Accession Number
0001829126-24-001456) (the “Original Filing”). This Amendment is filed solely for the purpose of updating the exhibit index
included under Item 13 to include a Consent of Independent Registered Public Accounting Firm and to file as an exhibit such Consent of
Independent Registered Public Accounting Firm. Except as set forth above (and the dates included on the signature page and the certifications
required by Rule 30a-2(a) and Rule 30a-2(b)), the Amendment does not amend, update or change any other information or disclosures contained
in the Original Filing and this Amendment does not reflect any events occurring after the Original Filing. Items 1 through 13 of this
Amendment to the Registrant’s Form N-CSR are incorporated by reference to the Original Filing.
Item 13. Exhibits
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934 and
the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
GAMCO Natural Resources, Gold & Income Trust
/s/ John C. Ball |
|
By: John C. Ball, Principal Executive Officer |
|
Date:August 1, 2024 |
|
Pursuant to the requirements of the Securities Exchange Act of 1934 and
the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the
capacities and on the date indicated.
/s/ John C. Ball |
|
By: John C. Ball, Principal Executive Officer |
|
Date: August 1, 2024 |
|
/s/ John C. Ball |
|
By: John C. Ball, Principal Executive Officer |
|
Date: August 1, 2024 |
|
GAMCO Natural Resources, Gold & Income Trust Form N-CSR/A
Exhibit 99.CERT
Certification Pursuant to Rule 30a-2(a) under the
1940 Act and Section 302 of the Sarbanes-Oxley Act
I, John. C. Ball, certify that:
| 1. | I have reviewed this report on Form N-CSR/A of GAMCO Natural Resources, Gold
& Income Trust; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit
to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this
report; |
| 4. | The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial
reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have: |
| (a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| (b) | Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| (c) | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to
the filing date of this report based on such evaluation; and |
| (d) | Disclosed in this report any change in the registrant’s internal control over financial reporting
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; and |
| 5. | The registrant’s other certifying officer(s) and I have disclosed to the registrant’s auditors
and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
| (a) | All significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize,
and report financial information; and |
| (b) | Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant’s internal control over financial reporting. |
Date: |
August 1, 2024 |
|
/s/ John C. Ball |
|
|
|
|
John C. Ball, Principal Executive Officer |
|
Certification Pursuant to Rule 30a-2(a) under the
1940 Act and Section 302 of the Sarbanes-Oxley Act
I, John. C. Ball, certify that:
| 1. | I have reviewed this report on Form N-CSR/A of GAMCO Natural Resources, Gold
& Income Trust; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit
to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report,
fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the
financial statements are required to include a statement of cash flows) of the registrant as of, and for, the periods presented in this
report; |
| 4. | The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial
reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the registrant and have: |
| (a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures
to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
| (b) | Designed such internal control over financial reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
| (c) | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to
the filing date of this report based on such evaluation; and |
| (d) | Disclosed in this report any change in the registrant’s internal control over financial reporting
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; and |
| 5. | The registrant’s other certifying officer(s) and I have disclosed to the registrant’s auditors
and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
| (a) | All significant deficiencies and material weaknesses in the design or operation of internal control
over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize,
and report financial information; and |
| (b) | Any fraud, whether or not material, that involves management or other employees who have a significant
role in the registrant’s internal control over financial reporting. |
Date: |
August 1, 2024 |
|
/s/ John C. Ball |
|
|
|
|
John C. Ball, Principal Financial Officer and Treasurer |
|
GAMCO Natural Resources, Gold & Income Trust Form N-CSR/A
Exhibit 99.906CERT
Certification Pursuant to Rule 30a-2(b) under the
1940 Act and Section 906 of the Sarbanes-Oxley Act
I, John C. Ball, Principal Executive Officer of GAMCO Natural Resources, Gold & Income Trust (the “Registrant”), certify that:
| 1. | The Form N-CSR/A of the Registrant (the “Report”) fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and |
| 2. | The information contained in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Registrant. |
Date: |
August 1, 2024 |
|
/s/ John C. Ball |
|
|
|
|
John C. Ball, Principal Executive Officer |
|
I, John C. Ball, Principal Financial Officer and Treasurer of GAMCO Natural Resources, Gold & Income Trust (the “Registrant”), certify that:
| 1. | The Form N-CSR/A of the Registrant (the “Report”) fully complies with the requirements of
Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and |
| 2. | The information contained in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Registrant. |
Date: |
August 1, 2024 |
|
/s/ John C. Ball |
|
|
|
|
John C. Ball, Principal Financial Officer and Treasurer |
|
GAMCO Natural Resources, Gold & Income Trust Form
N-CSR/A
Exhibit 99.(c)
CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation
by reference in the Fund’s Registration Statement on Form N-2 of our report dated February 29, 2024, relating to the financial
statements and financial highlights, which appears in GAMCO Natural Resources, Gold & Income Trust’s Annual
Report on Form N-CSR for the year ended December 31, 2023.
/s/PricewaterhouseCoopers LLP
New York, New York
August 1, 2024
PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center,
300 Madison Avenue, New York, NY 10017 T: (646) 471 3000, www.pwc.com/us
v3.24.2.u1
X |
- References
+ Details
Name: |
cef_CapitalStockLongTermDebtAndOtherSecuritiesAbstract |
Namespace Prefix: |
cef_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDescription of changes contained within amended document.
+ References
+ Details
Name: |
dei_AmendmentDescription |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the XBRL content amends previously-filed or accepted submission.
+ References
+ Details
Name: |
dei_AmendmentFlag |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFor the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.
+ References
+ Details
Name: |
dei_DocumentPeriodEndDate |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:dateItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
+ Details
Name: |
dei_DocumentType |
Namespace Prefix: |
dei_ |
Data Type: |
dei:submissionTypeItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityCentralIndexKey |
Namespace Prefix: |
dei_ |
Data Type: |
dei:centralIndexKeyItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionOne of: N-1A (Mutual Fund), N-1 (Open-End Separate Account with No Variable Annuities), N-2 (Closed-End Investment Company), N-3 (Separate Account Registered as Open-End Management Investment Company), N-4 (Variable Annuity UIT Separate Account), N-5 (Small Business Investment Company), N-6 (Variable Life UIT Separate Account), S-1 or S-3 (Face Amount Certificate Company), S-6 (UIT, Non-Insurance Product).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-T -Number 232 -Section 313
+ Details
Name: |
dei_EntityInvCompanyType |
Namespace Prefix: |
dei_ |
Data Type: |
dei:invCompanyType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityRegistrantName |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
GAMCO Natural Resources ... (NYSE:GNT-A)
Historical Stock Chart
From Jul 2024 to Aug 2024
GAMCO Natural Resources ... (NYSE:GNT-A)
Historical Stock Chart
From Aug 2023 to Aug 2024