May 2, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Duff & Phelps Mutual Funds -- on behalf of
its series Duff & Phelps Enhanced Reserves
Fund -- Rule 497(j) Filing (File Nos.
33-71980 and 811-8164)
Ladies and Gentlemen:
Duff & Phelps Mutual Funds (the "Registrant")
on behalf of its series, Duff & Phelps Enhanced Reserves
Fund, filed via EDGAR on April 29, 1996, a copy of Post-
Effective Amendment No. 7 to the Registrant's
Registration Statement on Form N-1A (the "Registration
Statement"), complete with exhibits filed therewith
pursuant to Rule 485(b) of the General Rules and
Regulations (the "1933 Act Rules") of the Securities and
Exchange Commission promulgated under the Securities Act
of 1933, as amended (the "Securities Act"), and under the
Investment Company Act of 1940, as amended.
In accordance with the provisions of Rule
497(j) of the 1933 Act Rules this letter serves to
certify that the prospectus and statement of additional
information contained in the Registration Statement does
not differ from that which would have been filed pursuant
to Rule 497(c) of the Securities Act.
Should the staff have any questions regarding
the foregoing, please do not hesitate to call me at at
(312) 407-0863.
Very truly yours,
/s/ Charles B. Taylor
Charles B. Taylor
