DEAN WITTER S&P 500 INDEX FUND
TWO WORLD TRADE CENTER
NEW YORK, NEW YORK 10048
September 3, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Dean Witter S&P 500 Index Fund
File Nos. 333-29721 and 811-08265
Rule 497(j) Filing
Dear Sir/Madam:
On behalf of the Registrant, the undersigned certifies that
the form of Prospectus and Statement of Additional Information that
would have been filed under Section 497(c) would not have differed
from those contained in the text of the Registrant's most recent
registration statement that was filed electronically via EDGAR with
the Securities and Exchange Commission on July 30, 1997.
Very truly yours,
/s/ Carsten Otto
Carsten Otto
Assistant Secretary
cc: Barry Fink
Randolph Koch
gb\S&P500\497j.97