EX-99.77Q1 OTHR EXHB 2 coverletter.txt COVER LETTER Dryden National Municipals Fund, Inc. Gateway Center Three 100 Mulberry Street, Newark, NJ 07102-4077 November 26, 2008 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Rule 24f-2 Notice for Dryden National Municipals Fund, Inc. File Nos. 2-66407 and 811- 02992 On behalf of the Dryden National Municipals Fund, Inc., enclosed for filing under the Investment Company Act of 1940 is one copy of the Rule 24f-2 Notice. This document has been filed using the EDGAR system. Should you have any questions, please contact me at (973) 367-7503. Very truly yours, _________________ Grace C. Torres Treasurer