Wish I knew for sure Coop, I do know that refrigerators like to be completely level to operate well. Is the fridge level and stable? or is it rocking like an unbalanced resaturant table when you open the door? Alternately does the door have one of those water dispensers in it? If it does the cold water storage bladder may be sloshing if its located in the door itself.
I searched for Mabe reefer gurgling and go this web page back with a section (about 2/3's of the way down the page) that basically says its a normal sound. Lol, of course you'll have to convince yourself of that obviously!http://appliancerepair.lifetips.com/cat/63866/refrigerator-parts/index.html
Other than that pard I got nothing. If it's new I'd be making warranty calls if youre still not satisfied.