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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950130-97-002005.txt : 19970430
<SEC-HEADER>0000950130-97-002005.hdr.sgml : 19970430
ACCESSION NUMBER:		0000950130-97-002005
CONFORMED SUBMISSION TYPE:	497J
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970429
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MUNIHOLDINGS FUND INC
		CENTRAL INDEX KEY:			0001034665
		STANDARD INDUSTRIAL CLASSIFICATION:	 []

	FILING VALUES:
		FORM TYPE:		497J
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-22645
		FILM NUMBER:		97590350

	BUSINESS ADDRESS:	
		STREET 1:		MERRILL LYNCH ASSET MANAGEMENT
		STREET 2:		POST OFFICE BOX 9011
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08543-9011
		BUSINESS PHONE:		6092823087

	MAIL ADDRESS:	
		STREET 1:		MUNIHOLDINGS FUND INC
		STREET 2:		POST OFFICE BOX 9011
		CITY:			PRINCETON
		STATE:			NJ
		ZIP:			08543-9011
</SEC-HEADER>
<DOCUMENT>
<TYPE>497J
<SEQUENCE>1
<DESCRIPTION>497J
<TEXT>

<PAGE>
 
MuniHoldings Fund, Inc.

                                April 30, 1997


VIA ELECTRONIC FILING
- ---------------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549

Attention:  Division of Investment Management

        Re:     MuniHoldings Fund, Inc.
                Pre-Effective Amendment No. 2 under the
                Securities Act of 1933 and Amendment No. 2
                under the Investment Company Act of 1940 to the
                Registration Statement on Form N-2
                (Files Nos. 333-22645 and 811-08081
                --------------------------------------------------


Ladies and Gentlemen:

        Pursuant to Rule 497(j) under the Securities Act of 1933, as amended 
(the "1933 Act"), MuniHoldings Fund, Inc. (the "Fund") hereby certifies that:

        (1) the form of prospectus that would have been filed pursuant to 
            Rule 497(c) under the 1933 Act would not have differed from that
            contained in Pre-Effective Amendment No. 2 to the Fund's
            Registration Statement on Form N-2, constituting the most recent
            amendment to the Fund's Registration Statement on Form N-2; an d

        (2) the text of Pre-Effective Amendment No. 2 to the Fund's 
            Registration Statement on Form N-2 was filed electronically with the
            Securities and Exchange Commission on April 29, 1997.

                                        Very truly yours,


                                        MUNIHOLDINGS FUND, INC.

                                        By: /s/ Alice A. Pellegrino
                                            Alice A. Pellegrino
                                            Assistant Secretary

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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