SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

NOTIFICATION OF REDEMPTION OF SECURITIES PURSUANT TO

RULE 23c-2 UNDER THE INVESTMENT COMPANY ACT OF 1940

Investment Company Act File No. 811-22216

GAMCO NATURAL RESOURCES, GOLD & INCOME TRUST

(Name of Registrant)

One Corporate Center

Rye, New York 10580-1422

(Address of Principal Executive Offices)

Registrant’s Telephone Number, including Area Code: (914) 921-5100

The undersigned registered closed-end investment company hereby notifies the Securities and Exchange Commission that it intends to redeem securities of which it is the issuer, as set forth below in accordance with the requirements of Rule 23c-2 under the Investment Company Act of 1940 (the “Act”).

Series B Cumulative Preferred Shares, par value $0.001 per share, liquidation preference of $10.00 per share (the “Series B Preferred Shares”) (CUSIP #:36465E309).

The Series B Preferred Shares will be redeemed on March 20, 2026 (the “Redemption Date”).

The Series B Preferred Shares are to be redeemed pursuant to Article II, Section 4(b) and (d) of the Fund’s Statement of Preferences creating and fixing the rights of the Series B Preferred Shares, which was filed with the Securities and Exchange Commission on March 7, 2024 as Exhibit 99(A)(V) to the Fund’s POS-EX filing.

The Fund intends to redeem 100% (460,000 shares) of its outstanding Series B Preferred Shares. Holders of the Series B Preferred Shares will receive $10.12133333 per share, which equals the liquidation preference of $10.00 per share, together with accumulated and unpaid dividends and distributions to but not including the Redemption Date of March 20, 2026.

SIGNATURE

Pursuant to the requirement of Rule 23c-2 of the Investment Company Act of 1940, the Fund has duly caused this Notice of Intention to Redeem Securities to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Rye, and the State of New York, on the 18^th day of February, 2026.