# EDGAR Filing Document

**Accession Number:** 0001394166
**File Stem:** 0001829126-26-000860
**Filing Date:** 2026-2
**Character Count:** 2517
**Document Hash:** 422e3c68a54caca13215b6f3952051f8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-26-000860.hdr.sgml**: 20260202

**ACCESSION NUMBER**: 0001829126-26-000860

**CONFORMED SUBMISSION TYPE**: 497J

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20260202

**DATE AS OF CHANGE**: 20260202

**EFFECTIVENESS DATE**: 20260202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gabelli 787 Fund, Inc.
- **CENTRAL INDEX KEY:** 0001394166

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** 497J
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-141582
- **FILM NUMBER:** 26586137

**BUSINESS ADDRESS:**
- **STREET 1:** 1 CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 1580-1422
- **BUSINESS PHONE:** 800-422-3554

**MAIL ADDRESS:**
- **STREET 1:** 1 CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 1580-1422

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 787 Fund, Inc.
- **DATE OF NAME CHANGE:** 20070322

## Series and Classes Contracts Data

### Enterprise Mergers and Acquisitions Fund (Series ID: S000017793)

| Class ID   | Class Name   | Ticker Symbol   |
|:---|:---|:---|
| C000049130 | Class A      | EMAAX           |
| C000049132 | Class C      | EMACX           |
| C000049133 | Class Y      | EMAYX           |
| C000085566 | Class AAA    | EAAAX           |

![](img_001.jpg)

1(212) 318-6609

kevinbrown@paulhastings.com

February 2, 2026

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

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Attention: Office of Filings, Information & Consumer Services <br> <br> RE: <u>Gabelli 787 Fund, Inc. (the "Corporation") File Nos. 333-141582/811-22041</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-named Corporation do not differ from those contained in Post-Effective Amendment No. 34 (the "Amendment") to the Corporation's Registration Statement on Form N-1A. The Amendment was filed electronically on January 28, 2026 (Accession #0001829126-26-000708).

If you have any questions concerning this filing, you may contact the undersigned at the number above.

---

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

---

cc: J. Ball – Gabelli Funds, LLC

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;P. Goldstein – Gabelli Funds, LLC

Heather S. Crowley

![](img_002.jpg)