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COHEN & STEERS REALTY SHARES, INC.
757 THIRD AVENUE
NEW YORK, NEW YORK 10017
May 4, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: File Room
Re: Cohen & Steers Realty Shares, Inc. (the "Registrant"):
File No. 33-40215 and 811-6302
Ladies and Gentlemen:
Transmitted herewith pursuant to Rule 497(j) under the Securities Act of
1933 is certification that the Prospectus and Statement of Additional
Information with respect to the above referenced Registrant which would have
been filed pursuant to Rule 497(c) would not have differed from those filed
in the most recent post-effective amendment of the Registrant, which was
filed electronically.
Very truly yours,
/s/ Adam Derechin
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Adam Derechin
Vice President
