GAMCO Westwood Funds
                              One Corporate Center
                               Rye, NY 10580-1422


January 22, 2009


VIA EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re:      GAMCO Westwood Funds
         Request for Withdrawal of Filing of Amendment No. 1 to the Registration
         Statement on Form N-14 (Registration No. 333-06790)


Dear Ms. Hatch,

On behalf of the GAMCO Westwood Funds (the "Trust"), and pursuant to Rule 477
under the Securities Act of 1933, as amended (the "Securities Act"), we hereby
make application to the Securities and Exchange Commission (the "Commission"),
to withdraw the Trust's Amendment No. 1 to the Registration Statement on Form
N-14 ("Registration Statement") filed on January 21, 2009, due to the fact that
it was inadvertently filed using the normal GAMCO Westwood Funds 1933 Act number
when it should have been filed using the 1933 Act number given on the original
N-14 filing.

The Registration Statement was transmitted and accepted by the Commission on
January 21, 2009, (accession no. 0000935069-09-000085) on EDGAR form type,
"485APOS." No securities were sold in connection with this Registration
Statement. Later that same day, the Trust re-filed its Registration Statement
(accession no. 0000935069-09-000087) using the correct 1933 Act number.

If you have any questions or comments regarding this filing, please do not
hesitate to contact me at (914) 921-5105.

Sincerely,

/s/ Bruce N. Alpert

Bruce N. Alpert
President
of GAMCO Westwood Funds