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May 2, 1997
Ruane Cunniff Co., Inc.
767 Fifth Avenue
New York, New York 10153
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Attention: File Room
Re: Sequoia Fund, Inc.
File No. 2-35566
__________________
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 fund does not differ from those filed in the most
recent post-effective amendment, the text of which was filed
electronically.
Very truly yours,
/s/ Joseph J. Quinones
_______________________
Joseph J. Quinones
Treasurer
69900020.AS3