<PAGE>
January 24, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Prudential Equity Income Fund
(File No. 33-9269)
Ladies and Gentlemen:
Pursuant to subparagraph (j) of Rule 497 under the Securities Act of 1933
(the '1933 Act'), the Fund hereby certifies (i) that its Prospectus and
Statement of Additional Information that would have been filed pursuant to
Rule 497(c) would not have differed from the Prospectus and Statement of
Additional Information contained in Post-Effective Amendment No. 21 and
(ii) that the text of Post-Effective Amendment No. 21 was filed
electronically on January 20, 2000.
Prudential Equity Income Fund
By: /s/ Marguerite E.H. Morrison
----------------------------
Marguerite E.H. Morrison
Secretary
