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June 25, 1997
SEWARD & KISSEL
One Battery Park Plaza
New York, New York 10004
Telephone (212) 574-1200
Facsimile (212) 480-8421
Writer's Direct Dial Number (212) 574-1257
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Attention: File Room
Re: Alliance/Regent Sector Opportunity Fund, Inc.
File Nos. 333-08193 and 811-0779
Ladies and Gentlemen:
This is to certify pursuant to Rule 497(j) under the
Securities Act of 1933 that the Prospectuses and Statement of
Additional Information with respect to the above referenced fund
do not differ from those filed in the most recent post-effective
amendment, the text of which was filed electronically.
Very truly yours,
/s/ Dominick H. Answini
00250232.AK7