THE GABELLI SRI FUND, INC.
One Corporate Center
Rye, New York 10580
May 31, 2007
Ms. Laura Hatch
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | The Gabelli SRI Fund, Inc. |
Pre-Effective Amendment No. 2 to the Registration Statement on Form N-1A under the
Securities Act of 1933 (Registration No. 333-141093)
Dear Ms. Hatch:
Pursuant to Rule 461 under the Securities Act of 1933, The Gabelli SRI Fund, Inc. (the “Fund”) and its undersigned distributor hereby request acceleration of the effective date of the above captioned Registration Statement to May 31, 2007.
All brokers will receive copies of the final prospectus and will have an opportunity to review it before offering the securities to their clients.
Very truly yours,
The Gabelli SRI Fund, Inc.
By: /s/ Agnes Mullady
| Name: Agnes Mullady |
| Title: Treasurer |
and
Gabelli & Company, Inc.
By: /s/ Bruce Alpert
| Name: Bruce Alpert |
| Title: Vice President |
