The Shareholder Services Group, Inc.
Exchange Place
Boston, MA 02109
May 2, 1995
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Office of Filings, Information and Consumer Services
Re: The Gabelli Value Fund Inc. (the "Fund")
File No. 811-5848, Accession Number: 0000927405-95-000020
Ladies and Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933, as amended,
please accept this letter as certification that the Fund's Prospectus and
Statement of Additional Information, each dated May 1, 1995, do not differ
from that contained in Post-Effective Amendment No. 9 (the "Amendment") to
the Fund's Registration Statement on Form N-1A. This Amendment was filed
electronically on May 1, 1995.
Any comments or questions regarding this filing should be directed to
David G. Thomas, Legal Product Manager, at (617) 248-3479.
Please return an electronic transmittal as evidence of your receipt of this
filing.
Very truly yours,
/s/ Brigid O. Bieber
Associate General Counsel
cc: T. Hamlin
D. Thomas
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