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For the fiscal year ended October 31, 2000.
File number: 811-04864
Prudential Value Fund
SUB-ITEM 77J
Revaluation of Assets or Restatement of Capital
Share Account
Reclassification of Capital Accounts:
Prudential Value Fund accounts for and reports
distributions to shareholders in accordance with
the American Institute of Certified Public
Accountants (AICPA) Statement of Position 93-2:
Determination, Disclosure, and Financial Statement
Presentation of Income, Capital Gain, and Return
of Capital Distributions by Investment Companies.
The effect of applying this statement was to
increase undistributed net investment income by
$161,884, decrease accumulated net realized gains
on investments by $35,576,564 and increase paid-in
capital by $35,414,680 for redemption utilized as
distributions for federal income tax purposes and
reclassification of dividend income. Net
investment income, net realized gains and net
assets were not affected by these changes.
