Prudential Sector Funds, Inc.
For the Semi-annual period ended 5/31/2000
File number 811-3175
SUB-ITEM 77J
Prudential Utility Fund (Series #1)
Reclassification of Capital Accounts
The Company accounts for and reports
distributions to shareholders in accordance with
the American Institute of Certified Public
Accountants' Statement of Position 93-2:
Determination, Disclosure, and Financial
Statement Presentation of Income, Capital Gain,
and Return of Capital Distributions by
Investment Companies. The effect for the Fund of
applying this statement was to decrease
undistributed net investment income and increase
accumulated net realized gain on investments by
$494,283 for realized foreign currency losses
during the six months ended May 31, 2000. Net
investment income, net realized gains and net
assets were not affected by this change.
Prudential Health Sciences Fund (Series #3)
Reclassification of Capital Accounts
The Company account for and reports
distributions to shareholders in accordance with
the American Institute of Certified Public
Accountants' Statement of Position 93-2:
Determination, Disclosure, and Financial
Statement Presentation of Income, Capital Gain,
and Return of Capital Distributions by
Investment Companies. The effect on the Fund of
applying this statement was to increase
undistributed net investment loss by $5,342 and
increase accumulated net realized gain on
investments and foreign currency transactions by
$5,342 due to realized foreign currency losses.
Net investment income, net realized gains and
net assets were not affected by this change.
Prudential Financial Services Fund (Series #4)
Reclassification of Capital Accounts
The Company account for and reports
distributions to shareholders in accordance with
the American Institute of Certified Public
Accountants' Statement of Position 93-2:
Determination, Disclosure, and Financial
Statement Presentation of Income, Capital Gain,
and Return of Capital Distributions by
Investment Companies. The effect for the Fund
of applying this statement was to increase
undistributed net investment loss by $68,366,
decrease accumulated net realized loss on
investments by $68,366 for realized foreign
currency losses for the period ended May 31,
2000. Net investment income, net realized gains
and net assets were not affected by this change.
