EX-99 2 coverletter.txt COVER LETTER Prudential Jennison Small Company Fund, Inc. Gateway Center Three 100 Mulberry Street, 9th Floor Newark, N.J. 07102-4077 December 9, 2010 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Rule 24f-2 Notice for Prudential Jennison Small Company Fund, Inc. File Nos. 811-3084 and 02-68723 On behalf of the Prudential Jennison Small Company Fund, Inc., enclosed for filing under the Investment Company Act of 1940, is one copy of the Rule 24f-2 Notice. This document has been filed using the EDGAR system. Should you have any questions, please contact me at (973) 367-7503. Very truly yours, /s/ Grace C. Torres Grace C. Torres Treasurer