497J 1 letter.htm LETTER TO THE SEC letter

November 2, 2006

VIA EDGAR

  Securities and Exchange Commission
Office of Filings and Information Services
100 F Street, NE
Washington, D.C. 20549

Attention: Filing – Rule 497(j)

RE:    The Dreyfus/Laurel Tax-Free Municipal Funds (the "Registrant") 
    Dreyfus BASIC California Municipal Money Market Fund 
    Dreyfus BASIC New York Municipal Money Market Fund 
    Dreyfus BASIC Massachusetts Municipal Money Market Fund 

File No: 33-43845 and 811-3700

Dear Sir/Madam,

Pursuant to Rule 497(j) under the Securities Act of 1933, as amended, this is to certify that the form of the Prospectus and Statement of Additional Information that would have been filed under paragraph (b) or (c) of this section does not differ from that contained in the most recent amendment, Post-Effective Amendment No. 60 to the Registration Statement, electronically filed with the Securities and Exchange Commission on October 23, 2006.

Very truly yours,
/s/ Liliana Holguín
Liliana Holguin
cc: Kirkpatrick & Lockhart Nicholson Graham LLP
KPMG LLP
Stroock & Stroock & Lavan LLP