# EDGAR Filing Document

**Accession Number:** 0001394166
**File Stem:** 0001193125-23-059903
**Filing Date:** 2023-3
**Character Count:** 2584
**Document Hash:** 70a5a3963b8920d7bdd9c0076f796840
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-059903.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0001193125-23-059903

**CONFORMED SUBMISSION TYPE**: 497J

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230303

**DATE AS OF CHANGE**: 20230303

**EFFECTIVENESS DATE**: 20230303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gabelli 787 Fund, Inc.
- **CENTRAL INDEX KEY:** 0001394166
- **IRS NUMBER:** 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:** 23703358

**BUSINESS ADDRESS:**
- **STREET 1:** 1290 AVENUE OF THE AMERICAS
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10104
- **BUSINESS PHONE:** 800-432-4320

**MAIL ADDRESS:**
- **STREET 1:** 1290 AVENUE OF THE AMERICAS
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10104

**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           |

![LOGO](g449264g0303110319976.jpg)

1(212) 318-6609

kevinbrown@paulhastings.com

March 3, 2023

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

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

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| | |
|:---|:---|
| Attention: | Office of Filings, Information & Consumer Services |
| RE: | Gabelli 787 Fund, Inc. (the "Corporation") |
|  | <u>File Nos. 333-141582/811-22041</u><u> </u><u> </u><u> </u> |

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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. 31 (the "Amendment") to the Corporation's Registration Statement on Form N-1A. The Amendment was filed electronically on February 28, 2023 (Accession No. 0001193125-23-053575).

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

Very truly yours,

<u>/s/ Kevin Brown</u> 

Kevin Brown

Paul Hastings LLP

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| | |
|:---|:---|
| cc: | J. Ball – Gabelli Funds, LLC |
|  | P. Goldstein – Gabelli Funds, LLC |
|  | A. Ward |

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![LOGO](g449264g0303110320320.jpg)