# EDGAR Filing Document

**Accession Number:** 0000853438
**File Stem:** 0001829126-26-004542
**Filing Date:** 2026-5
**Character Count:** 2559
**Document Hash:** 7f4b4512d1ab32b693aa6043eed16c53
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-004542.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001829126-26-004542

**CONFORMED SUBMISSION TYPE**: 497J

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20260505

**DATE AS OF CHANGE**: 20260505

**EFFECTIVENESS DATE**: 20260505

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GABELLI VALUE 25 FUND INC
- **CENTRAL INDEX KEY:** 0000853438

**ORGANIZATION NAME:**
- **EIN:** 061283268
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 497J
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 033-30139
- **FILM NUMBER:** 26940899

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **STREET 2:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580
- **BUSINESS PHONE:** 9149217728

**MAIL ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **STREET 2:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GABELLI VALUE FUND INC
- **DATE OF NAME CHANGE:** 19920703

## Series and Classes Contracts Data

### THE GABELLI VALUE 25 FUND INC. (Series ID: S000001076)

| Class ID   | Class Name   | Ticker Symbol   |
|:---|:---|:---|
| C000002902 | CLASS A      | GABVX           |
| C000002904 | CLASS C      | GVCCX           |
| C000034316 | CLASS I      | GVCIX           |
| C000088645 | Class AAA    | GVCAX           |

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1 (212) 318-6609

kevinbrown@paulhastings.com

May 5, 2026

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Office of Filings, Information & Consumer Services

RE: The Gabelli Value 25 Fund Inc. (the "Fund") <br> <u>File Nos. 033-30139/811-05848</u>

Dear Sir or Madam:

Pursuant to Rule 497(j) under the Securities Act of 1933, as amended, please accept this letter as certification that the Prospectus and Statement of Additional Information for the above-referenced Fund do not differ from those contained in Post-Effective Amendment No. 57 (the "Amendment") to the Fund's Registration Statement on Form N-1A. The Amendment was filed electronically on April 30, 2026 (Accession #0001829126-26-004246).

Should you have any questions or comments regarding the filing, please do not hesitate to contact the undersigned at the number above.

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| |
|:---|
| Very truly yours, |
| /s/ Kevin Brown |
| Kevin Brown, Esq. |
| Paul Hastings LLP |

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cc: J. Ball – Gabelli Funds, LLC <br> P. Goldstein – Gabelli Funds, LLC <br> R. Savage

![](logo_002.jpg)