May 5, 2000
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Dreyfus U.S. Treasury Long Term Fund
Registration Statement File Nos. 811-4429; 33-00826
Ladies and Gentlemen:
This filing is being made pursuant to Rule 497(j) under the Securities Act
of 1933, as amended (the "1933 Act"), for the purpose of informing the SEC that
there were no material or non-material changes since the Registrant's
Post-Effective Amendment No. 25, filed with the SEC on May 2, 2000.
If you have any questions or comments on the attached, please do not
hesitate to contact the undersigned at (212) 922-6833.
Very truly yours,
Christine Luscher
cc: Stroock & Stroock & Lavan
Ernst & Young
Michael A. Rosenberg