March 1, 2013
Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, D.C. 20549
Re: Dreyfus Appreciation Fund, Inc.
File No. 811-3081
Dear Sir or Madam:
Transmitted for filing is Form N-CSR for the above-referenced Registrant for the annual period ended December 31, 2012.
Please direct any questions or comments to the attention of the undersigned at (212) 922-6903.
/s/ Benedetto E. Frosina
Benedetto E. Frosina