EX-99.77B ACCT LTTR

       Report of Independent Registered Public
Accounting Firm
The Board of Directors and Shareholders
Prudential Jennison Small Company Fund, Inc.:

In planning and performing our audit of the financial
statements of Prudential Jennison Small Company
Fund, Inc. (hereafter referred to as the Fund), as of
and for the year ended September 30, 2012, in
accordance with the standards of the Public Company
Accounting Oversight Board (United States), we
considered the Fund's internal control over financial
reporting, including controls over safeguarding
securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion
on the financial statements and to comply with the
requirements of Form N-SAR, but not for the purpose
of expressing an opinion on the effectiveness of the
Fund's internal control over financial reporting.
Accordingly, we express no such opinion.

Management of the Fund is responsible for
establishing and maintaining effective internal control
over financial reporting. In fulfilling this
responsibility, estimates and judgments by
management are required to assess the expected
benefits and related costs of controls. A company's
internal control over financial reporting is a process
designed to provide reasonable assurance regarding
the reliability of financial reporting and the
preparation of financial statements for external
purposes in accordance with generally accepted
accounting principles. A company's internal control
over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets
of the company; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of financial statements in accordance with
generally accepted accounting principles, and that
receipts and expenditures of the company are being
made only in accordance with authorizations of
management and directors of the company; and (3)
provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or
disposition of the company's assets that could have a
material effect on the financial statements.

Because of its inherent limitations, internal control
over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk
that controls may become inadequate because of
changes in conditions, or that the degree of
compliance with the policies or procedures may
deteriorate.

A deficiency in internal control over financial
reporting exists when the design or operation of a
control does not allow management or employees, in
the normal course of performing their assigned
functions, to prevent or detect misstatements on a
timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control over
financial reporting, such that there is a reasonable
possibility that a material misstatement of the Fund's
annual or interim financial statements will not be
prevented or detected on a timely basis.

Our consideration of the Fund's internal control over
financial reporting was for the limited purpose
described in the first paragraph and would not
necessarily disclose all deficiencies in internal control
that might be material weaknesses under standards
established by the Public Company Accounting
Oversight Board (United States). However, we noted
no deficiencies in the Fund's internal control over
financial reporting and its operation, including
controls over safeguarding securities, that we consider
to be a material weakness as defined above as of
September 30, 2012.

This report is intended solely for the information and
use of management and the Board of Directors of the
Fund and the Securities and Exchange Commission
and is not intended to be and should not be used by
anyone other than these specified parties.

/s/ KPMG LLP
New York, New York
November 20, 2012

EX-99

This page being
FINANCIAL INFORMATION (Cont. from Screen 33)           filed for series 0.


EXPENSES (Negative answers are allowed For the period covered by this form

            on this screen for 72Z only)                  ($000's omitted)

72.Y) Expense reimbursements ----------------------------- $      	0

   Z) Net investment income ------------------------------ $            0

	  AA) Realized capital gains ----------------------------- $    0

	  BB) Realized capital losses ---------------------------- $    0

  CC) 1. Net unrealized appreciation during the period --- $            0

      2. Net unrealized depreciation during the period --- $   		0

  DD) 1. Total income dividends for which record date
         passed during the period ------------------------ $         0

2. Dividends for a second class of open-end
         company shares -----------------------------------$            0

  EE) Total capital gains distributions for which
      record date passed during the period --------------- $            0
73. Distributions per share for which record date passed during the period:
       NOTE: Show in fractions of a cent if so declared.
"   A) 1. Dividends from net investment income -$ 0.0000, 0.0000
"      2. Dividends for a second class of open-end-$ 0.0000, 0.0844,
       0.0000, 0.0000, 0.0518,
          company shares ------------$ 0
   B) Distribution of capital gains ---------------$0
   C) Other distributions --------------------------------- $   0.0000
                              SCREEN NUMBER: 34


This page being
(Continued from Screen 35)                                filed for series 0.
   Condensed balance sheet data:         As of the end of current reporting
                                        period (000's omitted except for per
                                        share amounts and number of accounts)
74.O) Payables for portfolio instruments purchased --------------- $        0
   P) Amounts owed to affiliated persons --------------------------$        0
   Q) Senior long-term debt ---------------------------------------$        0
   R) Other liabilities:1. Reverse repurchase agreements --------- $        0
                        2. Short sales --------------------------- $        0
                        3. Written options ----------------------- $        0
                        4. All other liabilities ----------------- $        0

   S) Senior equity -----------------------------------------------$        0
   T) Net assets of common shareholders ---------------------------$        0
   U) 1. Number of shares outstanding -----------------------------$	    0
      2. Number of shares outstanding of a second class of shares
         of open-end company ---------------------------------------        0
"   V) 1. Net asset value per share(to nearest cent)$21.81, $16.13

       2. Net asset value per share of a second class of open-end
"   company shares (to nearest cent)$16.29, $22.60, $21.50, $16.20, $22.85
   W) Mark-to-market net asset value per share
      for money market funds only (to 4 decimals) -----------------$   0.0000
   X) Total number of shareholder accounts ------------------------$        0
   Y) Total value of assets in segregated accounts ----------------$        0
                              SCREEN NUMBER: 36


Because the electronic format for filing Form N-SAR does not provide
"adequate space for responding to Items 73A1&2 and 74V1&2 correctly, "
the correct answers are as above.
Prudential Jennison Small Company Fund, Inc.