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<PAGE> PAGE 2
012 A000001 STATE STREET BANK AND TRUST COMPANY
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012 C020001 MA
012 C030001 02171
013 A000001 PRICE WATERHOUSE LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10036
014 A000001 IFG NETWORK SECURITIES INC.
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014 A000002 KEELEY INVESTMENT CORPORATION
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014 A000003 GABELLI & COMPANY, INC.
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<PAGE> PAGE 3
020 C000009 16
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<PAGE> PAGE 4
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<PAGE> PAGE 5
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SIGNATURE BRUCE P. ALBERT
TITLE TREASURER
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<NAME> GABELLI VALUE FUND INC.
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