PRUDENTIAL MONEYMART ASSETS
NSAR-B, 1994-03-01
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<PAGE>      PAGE  1
000 A000000 12/31/93
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001 A000000 PRUDENTIAL MONEYMART ASSETS
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001 C000000 2122141250
002 A000000 199 WATER STREET
002 B000000 NEW YORK
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008 A000001 PRUDENTIAL MUTUAL FUND MANAGEMENT, INC.
008 B000001 A
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008 D010001 NEW YORK
008 D020001 NY
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008 D020004 NY
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008 A000005 THE PRUDENTIAL INVESTMENT CORPORATION
<PAGE>      PAGE  2
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011 C020001 NY
011 C030001 10292
012 A000001 PRUDENTIAL MUTUAL FUND SERVICES, INC.
012 B000001 85-410019
012 C010001 NEW BRUNSWICK
012 C020001 NJ
012 C030001 08906
012 C040001 5005
013 A000001 DELOITTE & TOUCHE
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10019
013 B040001 0562
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<PAGE>      PAGE  4
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SIGNATURE   SUSAN C. COTE'                               
TITLE       TREASURER           
 




Board of Directors
Prudential MoneyMart Assets:

In planning and performing our audit of the financial statements of
Prudential MoneyMart Assets ("Fund") for the year ended December
31, 1993, we considered its internal control structure, including
procedures for safeguarding securities, in order to determine our
auditing procedures for the purpose of expressing our opinion
on the financial statements and to comply with the requirements of
Form N-SAR, not to provide assurance on the internal control
structure.

The management of the Fund is responsible for establishing and
maintaining an internal control structure.  In fulfilling this
responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal
control structure policies and procedures.  Two of the objectives
of an internal control structure are to provide management with
reasonable, but not absolute, assurance that assets are safeguarded
against loss from unauthorized use or disposition and that
transactions are executed in accordance with management's
authorization and recorded properly to permit preparation of
financial statements in conformity with generally accepted
accounting principles.

Because of inherent limitations in any internal control structure,
errors or irregularities may occur and not be detected.  Also,
projection of any evaluation of the structure to future periods is
subject to the risk that it may become inadequate because of
changes in conditions or that the effectiveness of the design and
operation may deteriorate.

Our consideration of the internal control structure would not
necessarily disclose all matters in the internal control structure
that might be material weaknesses under standards established by
the American Institute of Certified Public Accountants.  A material
weakness is a condition in which the design or operation of the
specific internal control structure elements does not reduce to a
relatively low level the risk that errors or irregularities in
amounts that would be material in relation to the financial
statements being audited may occur and not be detected within a
timely period by employees in the normal course of performing their
assigned functions.  However, we noted no matters involving the
internal control structure, including procedures for safeguarding
securities, that we consider to be material weaknesses as defined
above as of December 31, 1993.

This report is intended solely for the information and use of
management and the Securities and Exchange Commission.



DELOITTE & TOUCHE

February 2, 1994



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