811-5206
EXHIBIT 77J
Reclassification of Capital Accounts: The
Prudential Natural Resources Fund, Inc., accounts
and reports for distributions to shareholders in
accordance with the American Institute of
Certified Public Accountant's 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 by applying
this statement was to increase net investment loss
and decrease accumulated net realized loss on
investments by $19,942 for foreign currency losses
during the six months ended November 30, 1999. Net
investment income, net realized gains and net
assets were not affected by this change.
