PRUDENTIAL BACHE GOVERNMENT PLUS FUND INC
AW, 1995-05-02
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                                May 2, 1995


Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attention:  Filing Desk - Stop 1-4

Re:  Prudential Government Income Fund, Inc.
     Registration File Nos. 2-82976 and 811-3712
     Post-Effective Amendment No. 18 to
     Registration Statement on Form N-1A
     -------------------------------------------

Commissioners:

     It has come to our attention that Merrill Corporation submitted the above-
mentioned registration statement under the wrong CIK number. Recently the Fund
changed its name from Prudential-Bache Government Plus Fund, Inc. to Prudential
Government Income Fund, Inc. It is believed that the name change caused
personnel at Merrill to inadvertently type in the wrong CIK number.

     To resolve the matter Merrill Corporation is, today, following the below
instructions:

1.   Merrill Corporation is making a re-submission as an amendment withdrawal
[TYPE] AW.

2.   Merrill Corporation will identify the wrong CIK (0000803181) and the
correct CIK (0000717819).

3.   On behalf of the Fund, Merrill Corporation is re-submitting the above-
mentioned registration statement under the correct CIK number (0000717819) as
submission [TYPE] 485B24E.

     We believe that the above remedies the administerial error. Thank
you for your assistance.

                                      Very truly yours,

                                      /s/ Ellyn C. Acker

                                      Ellyn C. Acker






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