EX-99.77B ACCT LTTR

   Report of Independent Registered Public Accounting Firm


The Board of Directors and Shareholders of
Jennison Blend Fund, Inc.:

In  planning  and  performing our  audit  of  the  financial
statements of Jennison Blend Fund, Inc. (hereafter  referred
to  as  the "Fund") as of and for the year ended August  31,
2008, in accordance with the standards of the Public Company
Accounting  Oversight Board (United States),  we  considered
the   Fund's  internal  control  over  financial  reporting,
including controls over safeguarding securities, as a  basis
for  designing  our auditing procedures for the  purpose  of
expressing  our opinion on the financial statements  and  to
comply with the requirements of Form N-SAR, but not for  the
purpose of expressing an opinion on the effectiveness of the
Fund's    internal   control   over   financial   reporting.
Accordingly, we express no such opinion.

Management  of the Fund is responsible for establishing  and
maintaining   effective  internal  control  over   financial
reporting. In fulfilling this responsibility, estimates  and
judgments by management are required to assess the  expected
benefits and related costs of controls. A company's internal
control  over financial reporting is a process  designed  to
provide  reasonable assurance regarding the  reliability  of
financial   reporting  and  the  preparation  of   financial
statements   for   external  purposes  in  accordance   with
generally   accepted  accounting  principles.  A   company's
internal  control  over financial reporting  includes  those
policies  and procedures that (1) pertain to the maintenance
of records that, in reasonable detail, accurately and fairly
reflect  the transactions and dispositions of the assets  of
the   company;   (2)  provide  reasonable   assurance   that
transactions are recorded as necessary to permit preparation
of   financial  statements  in  accordance  with   generally
accepted  accounting  principles,  and  that  receipts   and
expenditures  of  the  company  are  being  made   only   in
accordance  with authorizations of management and  directors
of   the  company;  and  (3)  provide  reasonable  assurance
regarding  prevention  or timely detection  of  unauthorized
acquisition,  use,  or disposition of the  company's  assets
that   could  have  a  material  effect  on  the   financial
statements.

Because  of its inherent limitations, internal control  over
financial reporting may not prevent or detect misstatements.
Also,  projections  of any evaluation  of  effectiveness  to
future  periods  are subject to the risk that  controls  may
become inadequate because of changes in conditions, or  that
the degree of compliance with the policies or procedures may
deteriorate.

A  deficiency  in internal control over financial  reporting
exists  when the design or operation of a control  does  not
allow  management  or  employees, in the  normal  course  of
performing  their assigned functions, to prevent  or  detect
misstatements  on a timely basis. A material weakness  is  a
deficiency,  or a combination of deficiencies,  in  internal
control  over  financial reporting, such  that  there  is  a
reasonable possibility that a material misstatement  of  the
Fund's  annual or interim financial statements will  not  be
prevented or detected on a timely basis.

Our  consideration  of  the  Fund's  internal  control  over
financial reporting was for the limited purpose described in
the  first paragraph and would not necessarily disclose  all
deficiencies  in  internal control that  might  be  material
weaknesses under standards established by the Public Company
Accounting  Oversight  Board (United  States).  However,  we
noted  no  deficiencies in the Fund's internal control  over
financial  reporting and its operation,  including  controls
over  safeguarding  securities, that we  consider  to  be  a
material weakness as defined above as of August 31, 2008.

This  report is intended solely for the information and  use
of management and the Board of Directors of the Fund and the
Securities and Exchange Commission and is not intended to be
and  should not be used by anyone other than these specified
parties.


KPMG LLP


New York, New York
October 27, 2008

EX-99.77Q1 OTHR EXHB

This page being
FINANCIAL INFORMATION (Cont. from Screen 33)
filed for series 0.


EXPENSES (Negative answers are allowed For the
period covered by this form

            on this screen for 72Z only)
($000's omitted)

72.Y) Expense reimbursements ----------------------------- $     0

   Z) Net investment income ------------------------------ $
0

       AA) Realized capital gains ------------------------$      0

       BB) Realized capital losses -----------------------$      0

  CC) 1. Net unrealized appreciation during the period --- $
0

      2. Net unrealized depreciation during the period --- $     0

  DD) 1. Total income dividends for which record date
         passed during the period ------------------------ $
0

2. Dividends for a second class of open-end
         company shares -----------------------------------$
0

  EE) Total capital gains distributions for which
      record date passed during the period --------------- $
0
73. Distributions per share for which record date passed during
the period:
       NOTE: Show in fractions of a cent if so declared.
"   A) 1. Dividends from net investment income $0.0957, 0.0
"      2. Dividends for a second class of open-end
          company shares $ 0.0, 0.1478
   B) Distribution of capital gains ---------------$0.0000
   C) Other distributions --------------------------------- $
0.0000
                              SCREEN NUMBER: 34


This page being
(Continued from Screen 35)
filed for series 0.
   Condensed balance sheet data:
As of the end of current reporting

period (000's omitted except for per

share amounts and number of accounts)
74.O) Payables for portfolio instruments purchased ---------------
$        0
   P) Amounts owed to affiliated persons -------------------------
$        0
   Q) Senior long-term debt --------------------------------------
$        0
   R) Other liabilities:1. Reverse repurchase agreements----------
$        0
                        2. Short sales ---------------------------
$        0
                        3. Written options -----------------------
$        0
                        4. All other liabilities -----------------
$        0

   S) Senior equity ----------------------------------------------
- -$        0
   T) Net assets of common shareholders --------------------------
- -$        0
   U) 1. Number of shares outstanding ----------------------------
- -$       0
      2. Number of shares outstanding of a second class of shares
         of open-end company -------------------------------------
- --        0
"   V) 1. Net asset value per share(to nearest cent)$17.07, 16.53

       2. Net asset value per share of a second class of open-end
"         company shares (to nearest cent) $16.53, 17.07
   W) Mark-to-market net asset value per share
      for money market funds only (to 4 decimals) ----------------
- -$   0.0000
   X) Total number of shareholder accounts -----------------------
- -$        0
   Y) Total value of assets in segregated accounts ---------------
- -$        0
                              SCREEN NUMBER: 36


Because the electronic format for filing Form
N-SAR does not provide
"adequate space for responding to Items 73A1&2
and 74V1&2 correctly, "
the correct answers are as above.
Prudential Jennison Blend Fund, Inc.