[Letterhead of General Electric Investment Corporation]
May 2, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Elfun Tax-Exempt Income Fund
Securities Act File No. 33-58407;
Investment Company Act File No. 811-2735
Form Type 497J
Gentlemen:
On behalf of Elfun Tax-Exempt Income Fund (the "Fund"), and in lieu of
filing ten copies of the Fund's Prospectus and Statement of Additional
Information under Rule 497(c) of the Securities Act of 1933, as amended, I
hereby certify that the form of Prospectus and Statement of Additional
Information that would have been filed under Rule 497(c) would not have differed
from the Prospectus and Statement of Additional Information contained in the
Fund's most recent amendment to its Registration Statement on Form N-1A which
was filed electronically with the Securities and Exchange Commission on April
29, 1997.
Should members of the Staff of the Commission have any questions or
comments, please call the undersigned at (203) 326-4207.
Very truly yours,
Matthew J. Simpson
cc: Richard Pfordte, Esq.
Carolyn C. Cornell, Esq.