Most gamma-ray bursts (GRBs) exhibit deficits of X-rays below approxim
ately 200 keV. Here we consider a spectral model in which the burst so
urce is shielded by an optically thick layer of circumburster material
(CBM) rich in Fe-group elements whose photoelectric absorption opacit
y exceeds the Thomson opacity below approximately 120 keV. For power-l
aw distributions of absorption depths along the lines of sight the abs
orbed spectrum can indeed mimic the typical GRB spectrum. This model p
redicts that (a) the spectrum should evolve monotonically from hard to
soft during each energy release, which is observed in most bursts, es
pecially in fast rise exponential decay bursts; (b) Fe spectral featur
es near 7 keV may be present in some bursts; and (c) the ratio of burs
t distances to the CBM and to Earth should be approximately 10(-11) if
the spectral evolution is purely due to Fe stripping by the photons.