<SEC-DOCUMENT>0000216851-15-000033.txt : 20160112
<SEC-HEADER>0000216851-15-000033.hdr.sgml : 20160112
<ACCEPTANCE-DATETIME>20150717144450
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000216851-15-000033
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150717

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ADAMS NATURAL RESOURCES FUND, INC.
		CENTRAL INDEX KEY:			0000216851
		IRS NUMBER:				135506797
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		500 EAST PRATT STREET
		STREET 2:		SUITE 1300
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21202
		BUSINESS PHONE:		4107525900

	MAIL ADDRESS:	
		STREET 1:		500 EAST PRATT STREET
		STREET 2:		SUITE 1300
		CITY:			BALTIMORE
		STATE:			MD
		ZIP:			21202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADAMS NATURAL RESOURCES FUND
		DATE OF NAME CHANGE:	20150331

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PETROLEUM & RESOURCES CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>






                                   July 17, 2015

U.S. Securities and Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549

Re: Adams Diversified Equity Fund, Inc. and Adams Natural
Resources Fund, Inc.

To Whom It May Concern:

     Pursuant to the comments from Kenneth Ellington in
connection with his review of the N-SAR-B forms filed by The
Adams Express Company (now known as Adams Diversified Equity
Fund, Inc.) and Petroleum & Resources Corporation (now known as
Adams Natural Resources Fund, Inc.) (the "Funds") on February 27,
2015, I wish to confirm that each Fund received on or about
February 17, 2015, a copy of the Accountant's report on internal
control for the respective Fund issued by the Funds' independent
accountants, PricewaterhouseCoopers LLP ("PwC"), dated February
17, 2015 (the "Reports"), with the city and state where it was
issued listed on it. The city and state where issued was included
in the PwC letterhead on which the Reports were printed, located
at the bottom of the first page of the Reports.

     The letterhead information with the city and state was not a
part of the electronic version of the Reports that were filed as
an attachment to the Funds' N-SAR-B forms. PwC has provided the
Funds with revised Reports in which the city and state has been
added below the signature line and above the date line.
Accordingly, as requested, we are filing amended N-SARs with the
revised Reports attached.

     Please let me know if you have any questions about this
matter.

                                   Sincerely,


                                   /s/ Lawrence L. Hooper, Jr.
                                   Lawrence L. Hooper, Jr.
                                   Vice President, General
                                   Counsel & Secretary

Cc: Kenneth Ellington, Esq.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
