June 6, 1997
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Office of Filings, Information & Consumer Services
RE: The Gabelli Growth Fund (the "Fund")
File No. 811-4873/CIK No. 0000806857
Dear Sir/Madam:
Pursuant to Rule 30b2-1 under the Investment Company Act of 1940,
as amended, enclosed for filing on behalf of the above-referenced
Fund please find one (1) copy of its First Quarter Report for the
period ended March 31, 1997.
Please send an electronic transmittal via Compuserve Mailbox
74313, 402 as evidence of receipt of this filing. Should you have
any questions in regard to the foregoing, please do not hesitate
to contact me at (617) 573-1550.
Very truly yours,
AMY S. BATTIS
Amy S. Battis
Legal Product Manager
Enclosures
cc: B Alpert, Gabelli Funds, Inc.
M. Diagonale, Gabelli Funds, Inc.
D. Schloendorn, Esq.
J. Tedesco, Esq.
C. Dinneen, Esq.
