EX-99.77Q1 OTHR EXHB 2 coverltr.txt COVER LETTER Dryden Government Income Fund, Inc. Gateway Center Three 100 Mulberry Street, 9th Floor Newark, NJ 07102-4077 May 28, 2008 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Rule 24f-2 Notice for Dryden Government Income Fund, Inc. File Nos. 002-82976 and 811-03712 On behalf of the Dryden Government Income 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) 367-1220. Very truly yours, /s/ M. Sadiq Peshimam Assistant Treasurer