DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND
200 PARK AVENUE
NEW YORK, NY 10166
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
24f-2 Notice - DREYFUS MASSACHUSETTS TAX EXEMPT BOND FUND
Registration Statement No. 2-96709 - CIK #765823
Gentlemen:
On May 30, 1985, the Registration Statement of Dreyfus Massachusetts Tax
Exempt Bond Fund was declared effective by the SEC. The Registration
Statement represented the Fund's election to register an indefinite number of
shares and this Notice, filed pursuant to Rule 24f-2, is for the fiscal year
ended May 31, 1995.
The following information is furnished:
(a) Shares registered under Securities Act
of 1933 other than pursuant to Section 24(f)
which remained unsold on June 1, 1994: None
(b) Shares registered during fiscal year other
than pursuant to Section 24(f)
Post-Effective Amendment No. 12 effective 10/24/94 976,317
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Total of (a) and (b) 976,317
=============
SHARES DOLLAR AMOUNT
(c) Total number of shares sold during
fiscal year ended 5/31/95 subject
to registration under Rule 24f-2: 3,687,475 $57,695,559
(d) Less shares redeemed during
fiscal year ended 5/31/95: 4,733,211 74,389,458
----------- -------------
Net Sales During Fiscal Year [(c) - (d)]: (1,045,736) ($16,693,899)
=========== =============
Less shares registered other than
pursuant to Section 24(f) [(a) + (b)] 976,317
-----------
Balance (2,022,053)
-2-
CALCULATION OF FEE
Since the shares redeemed exceed the shares sold, no registration fee is
required. An opinion of counsel is enclosed.
Very truly yours,
JJP/ems
John J. Pyburn
Assistant Treasurer
cc: Mr. J. deMichaelis, SEC
Ms. R. McLaughlin, E&Y
