COVER 14 filename14.htm cover-141.htm - Generated by SEC Publisher for SEC Filing  









                                                                                                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