THE GUARDIAN LIFE INSURANCE COMPANY OF AMERICA
201 Park Avenue South
New York, New York 10003
May 6, 1997
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Rule 497(j) Filing
The Guardian Cash Fund, Inc.
Registration Nos. 811-03324, 2-74905
Commissioners:
On behalf of the above-referenced registrant, I hereby certify that:
1. The form of Prospectus that would have been filed under paragraph
(b) of Rule 497 under the Securities Act of 1933 would not have
differed from that contained in the most recent amendment to the
registrant's registration statement; and
2. The text of the most recent amendment to the registration statement
was filed electronically.
Please acknowledge receipt of this certification by CompuServe electronic mail.
Very truly yours,
/s/ Richard T. Potter, Jr.
Richard T. Potter, Jr.
Counsel
