JENNISON SMALL COMPANY FUND, INC.
Gateway Center Three
100 Mulberry Street
Newark, New Jersey 07102


								November 29, 2006

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attn.:  Filer Support Unit


Re: Jennison Small Company Fund, Inc.  ( the "Fund")
File No. 811-03084


Ladies and Gentlemen:

Enclosed please find the Annual Report on Form N-SAR for
Jennison Small Company
Fund, Inc. for the fiscal year ended September 30, 2006.
The Form N-SAR was filed using the
EDGAR system.



Very truly yours,



/s/ Jonathan D. Shain
Jonathan D. Shain
Assistant Secretary




This report is signed on behalf of the Registrant in the City of Newark
and State of New Jersey
on the 29th day of November 2006.







Jennison Small Company Fund, Inc.





Witness: /s/ George Chen			By:/s/ Jonathan D. Shain
   George Chen	      		       Jonathan D. Shain
   		  		                   Assistant Secretary