0001116679-07-001525.txt : 20120821 0001116679-07-001525.hdr.sgml : 20120821 20070531152131 ACCESSION NUMBER: 0001116679-07-001525 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Gabelli SRI Fund, Inc. CENTRAL INDEX KEY: 0001391839 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 BUSINESS PHONE: 1 800 422 3554 MAIL ADDRESS: STREET 1: ONE CORPORATE CENTER CITY: RYE STATE: NY ZIP: 10580 FORMER COMPANY: FORMER CONFORMED NAME: Gabelli SRI Fund, Inc. DATE OF NAME CHANGE: 20070302 CORRESP 1 filename1.htm

[LETTERHEAD OF PAUL, HASTINGS, JANOFSKY & WALKER LLP]

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

 

Re:

The Gabelli SRI Fund, Inc. (the “Fund”)

Pre-Effective Amendment No. 2 to the Registration Statement on Form N-1A under the Securities Act of 1933 (Registration No. 333-141093)

 

In connection with the Securities and Exchange Commission’s (the “Commission”) review of Pre-Effective Amendment No. 2 to the Registration Statement filed on behalf of the Fund on May 31, 2007, the Fund hereby acknowledges that:

 

 

(i.)

The Commission’s declaring the filing effective does not foreclose the Commission from taking any action with respect to the filing;

 

(ii.)

The Fund is fully responsible for the adequacy and accuracy of the disclosure in the filing; and

 

(iii.)

The Fund may not assert the acceleration of the effective date of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or comments regarding the filing, please contact me at (212) 318-6962.

 

Very truly yours,

 

/s/ Matthew J. Van Wormer

Matthew J. Van Wormer

 

On Behalf of The Gabelli SRI Fund, Inc.