UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) ~~May~~ 15April 22, ~~2025~~ 2026

GAMCO Natural Resources, Gold & Income Trust

(Exact name of registrant as specified in its charter)

Delaware		811-22216		27-4249875
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

One Corporate Center, Rye, New York		10580~~-1422~~
(Address of principal executive offices)		(Zip Code)

~~Registrant’s~~Registrants telephone number, including ~~area~~ area code (800) 422-3554

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Shares of Beneficial Interest	GNT	New York Stock Exchange
Series A Cumulative Preferred Shares	GNT Pr A	New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

o☐ Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o ☐

Item 51.0301. ~~Amendments~~Entry tointo ~~Articles~~a ofMaterial ~~Incorporation~~Definitive ~~or Bylaws; Change in Fiscal Year~~Agreement.

On April 2 22, ~~2025~~2026, GAMCO ~~Natural~~ Natural Resources, Gold & Income Trust (NYSE: GNT) (the “Fund”) ~~adopted~~entered ~~Amendment~~into ~~No.~~a 1sales toagreement (the ~~Statement~~“Sales ~~of Preferences of Series B Cumulative~~Agreement”) ~~Preferred~~with ~~Shares~~G.research, LLC (the “~~Series~~Sales BManager”), ~~Statement~~pursuant ofto ~~Preferences~~which ~~Amendment”)~~the ~~establishing~~Fund may offer and ~~fixing~~sell ~~the~~up ~~rights~~to ~~and~~1,000,000 ~~preferences~~common shares of beneficial interest of the Fund’s, ~~Series~~par Bvalue ~~Cumulative~~$0.001 ~~Preferred~~per ~~Shares~~share (the “~~Series~~Common ~~B Preferred~~ Shares”)., ~~The~~from ~~Series~~time Bto ~~Statement~~time, ofthrough ~~Preferences~~the Sales Manager, ~~Amendment~~in ~~adds~~transactions ~~additional~~deemed ~~holder~~to ~~put~~be ~~dates,~~“at ~~giving~~the ~~holders~~market” ofas ~~Series~~defined Bin ~~Preferred~~Rule 415 ~~Shares~~under the ~~right~~Securities toAct ~~sell~~of to1933, as amended (the “Offering”). ~~Fund~~The ~~all~~minimum orprice on any ~~part of~~day ~~their~~at ~~Series~~which BCommon ~~Preferred~~ Shares ~~during~~may be sold will not be less than the ~~60-day~~then ~~period~~current ~~prior~~net toasset value ~~each~~per share plus the per share amount of ~~March~~the ~~26,~~commission ~~2026~~to ~~and~~be ~~March~~paid ~~26,~~to ~~2027~~the Sales Manager.

AThe ~~copy~~Offering ofis being made pursuant a prospectus supplement, dated April 24, 2026 and the ~~Series~~accompanying Bprospectus, ~~Statement~~dated February 5, 2024, each of which constitute part of ~~Preferences~~the ~~Amendment~~Fund’s iseffective ~~filed~~shelf asregistration ~~Exhibit~~statement 3on Form N-2 (File No.1 333-276020) topreviously ~~this~~filed with ~~report~~the Securities and ~~incorporated~~Exchange ~~herein~~Commission by(the ~~reference~~“Registration Statement”).

~~Item~~The ~~9.01~~foregoing ~~Financial~~description of ~~Statements~~the Sales Agreement does not purport to be complete and ~~Exhibits~~is qualified in its entirety by reference to the full text of the Sales Agreement filed with this report as Exhibit 1.1 and incorporated herein by reference.

(d)	Exhibits
	3.1	Amendment No. 1 to the Statement of Preferences of Series B Cumulative Preferred Shares

Item 8.01.

Other Events

~~SIGNATURE~~On April 24, 2026, the Fund commenced the Offering pursuant to the Fund’s Registration Statement. A copy of the opinion of Skadden, Arps, Slate, Meagher & Flom LLP relating to the legality of the Common Shares is filed as Exhibit 5.1 to this report.

~~Pursuant~~The toFund ~~the~~incorporates ~~requirements~~by ~~of the Securities Exchange~~reference ~~Act of 1934,~~ the ~~registrant~~exhibits ~~has~~filed ~~duly~~herewith ~~caused~~into ~~this report to be signed on its behalf by~~ the ~~undersigned~~Registration ~~hereunto duly authorized~~Statement.

	GAMCO NATURAL RESOURCES, GOLD & INCOME TRUST
Date: May 15, 2025	By:	/s/ John C. Ball
	Name:	John C. Ball
	Title:	President and Treasurer

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibits

1.1		Sales Agreement between the Registrant and G.research, LLC
5.1		Opinion of Skadden, Arps, Slate, Meagher & Flom LLP
23.1		Consent of Skadden, Arps, Slate, Meagher & Flom LLP (included in Exhibit 5.1)
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	GAMCO NATURAL RESOURCES, GOLD & INCOME TRUST

Date: April 27, 2026	By:	/s/ John C. Ball
	Name:	John C. Ball
	Title:	President and Treasurer

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