November 2, 1999
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
ATTN: Office of Filings, Information and Consumer Services
Re: The Gabelli Mathers Fund
File Nos. 002-23727 and 811-01311
Dear Sir/Madam:
Pursuant to Rule 497(j) under the Securities Act of 1933, as amended,
please accept this letter as certification for The Gabelli Mathers Fund, that
the Statement of Additional Information does not differ from that contained in
Post-Effective Amendment No. 61 (the "Amendment") to the Trust's Registration
Statement on Form N-1A. The Amendment was filed electronically on September 29,
1999 (Accession # 00000927405-99-000322).
If you have any questions, please do not hesitate to contact me at
(617) 535-0534.
Very truly yours,
/s/ JULIE A. TEDESCO
Julie A. Tedesco
Counsel
