﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2017v2.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2018-05-14T13:28:46-07:00</ReturnTs>
    <TaxPeriodEndDt>2017-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>112836481</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Wagner &amp; Zwerman LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>201 Old Country Road Ste 202</AddressLine1Txt>
        <CityNm>Melville</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>117472731</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2017-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237042425</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE F &amp; JS FUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>F&amp;JS</BusinessNameControlTxt>
      <PhoneNum>6317771000</PhoneNum>
      <USAddress>
        <AddressLine1Txt>201 OLD COUNTRY RD</AddressLine1Txt>
        <CityNm>MELVILLE</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>11747</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>FELICE K SHEA</PersonNm>
      <PersonTitleTxt>President/Treas</PersonTitleTxt>
      <SignatureDt>2018-05-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Vincent J Preto CPA</PreparerPersonNm>
      <PTIN>P00546576</PTIN>
      <PhoneNum>6317771000</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2017</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation 990PFBinaryAttachments.1 990PFBinaryAttachments.2 990PFBinaryAttachments.3" softwareId="17005038" softwareVersionNum="2017v2.2">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>12167414</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>247554</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>247554</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>241060</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>1458019</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>448469</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>488614</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>696023</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="AccountingFeesSchedule">7500</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>7500</AccountingFeesNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="OtherProfessionalFeesSchedule">110802</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>110802</OtherProfFeesNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">556</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>556</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">750</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>750</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>119608</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>118858</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>750</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>609048</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>609048</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>728656</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>118858</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>609798</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-240042</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>577165</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>536264</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>434542</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>434542</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsEOYAmt>298317</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>299545</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>5188935</CorporateStockBOYAmt>
        <CorporateStockEOYAmt>4752298</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>11433327</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>5725199</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>5485157</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>12167414</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowSFAS117Ind>X</OrgDoesNotFollowSFAS117Ind>
        <RetainedEarningBOYAmt>5725199</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>5485157</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>5725199</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>5485157</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>5725199</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>5485157</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>5725199</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-240042</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>5485157</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>5485157</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SEE ATTACHED SCHEDULE - SHORT TERM</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2017-01-01</AcquiredDt>
          <SoldDt>2017-12-31</SoldDt>
          <GrossSalesPriceAmt>269927</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>278731</CostOrOtherBasisAmt>
          <GainOrLossAmt>-8804</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-8804</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SEE ATTACHED SCHEDULE - LONG TERM</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2010-01-01</AcquiredDt>
          <SoldDt>2017-12-31</SoldDt>
          <GrossSalesPriceAmt>1188092</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>730819</CostOrOtherBasisAmt>
          <GainOrLossAmt>457273</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>457273</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>448469</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>-8804</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <QlfyUndSect4940eReducedTaxGrp>
        <LiableSection4942TaxInd>false</LiableSection4942TaxInd>
        <AdjustedQlfyDistriYr1Amt>534794</AdjustedQlfyDistriYr1Amt>
        <NetVlNoncharitableAssetsYr1Amt>10507876</NetVlNoncharitableAssetsYr1Amt>
        <DistributionYr1Rt>0.05090</DistributionYr1Rt>
        <AdjustedQlfyDistriYr2Amt>608247</AdjustedQlfyDistriYr2Amt>
        <NetVlNoncharitableAssetsYr2Amt>11022599</NetVlNoncharitableAssetsYr2Amt>
        <DistributionYr2Rt>0.05518</DistributionYr2Rt>
        <AdjustedQlfyDistriYr3Amt>577203</AdjustedQlfyDistriYr3Amt>
        <NetVlNoncharitableAssetsYr3Amt>11472888</NetVlNoncharitableAssetsYr3Amt>
        <DistributionYr3Rt>0.05031</DistributionYr3Rt>
        <AdjustedQlfyDistriYr4Amt>403900</AdjustedQlfyDistriYr4Amt>
        <NetVlNoncharitableAssetsYr4Amt>10214703</NetVlNoncharitableAssetsYr4Amt>
        <DistributionYr4Rt>0.03954</DistributionYr4Rt>
        <AdjustedQlfyDistriYr5Amt>329926</AdjustedQlfyDistriYr5Amt>
        <NetVlNoncharitableAssetsYr5Amt>9126766</NetVlNoncharitableAssetsYr5Amt>
        <DistributionYr5Rt>0.03615</DistributionYr5Rt>
        <TotalDistributionRt>0.232077</TotalDistributionRt>
        <AverageDistributionRt>0.046415</AverageDistributionRt>
        <NetVlNoncharitableAssetsAmt>11642860</NetVlNoncharitableAssetsAmt>
        <AdjNetVlNoncharitableAssetsAmt>540403</AdjNetVlNoncharitableAssetsAmt>
        <NetInvestmentIncomePctAmt>5772</NetInvestmentIncomePctAmt>
        <AdjNonchrtblNetInvstIncmPctAmt>546175</AdjNonchrtblNetInvstIncmPctAmt>
        <QualifyingDistributionsAmt>609798</QualifyingDistributionsAmt>
      </QlfyUndSect4940eReducedTaxGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <DomesticOrgMeetingSect4940eInd>X</DomesticOrgMeetingSect4940eInd>
        <InvestmentIncomeExciseTaxAmt>5772</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>5772</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>5772</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>6227</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>6227</TotalPaymentsAndCreditsAmt>
        <Form2220AttachedInd referenceDocumentId="IRS2220">X</Form2220AttachedInd>
        <EsPenaltyAmt>69</EsPenaltyAmt>
        <OverpaymentAmt>386</OverpaymentAmt>
        <AppliedToESTaxAmt>386</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>false</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>NY</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>WAGNER &amp; ZWERMAN LLP</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>6317771000</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>201 OLD COUNTRY RD STE 202</AddressLine1Txt>
          <CityNm>MELVILLE</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>11747</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd>false</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <ProceedsOrNetIncomeInd>false</ProceedsOrNetIncomeInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>FELICE K SHEA</PersonNm>
          <USAddress>
            <AddressLine1Txt>c/o WZ LLP 201 OLD COUNTRY RD</AddressLine1Txt>
            <CityNm>MELVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11747</ZIPCd>
          </USAddress>
          <TitleTxt>President/Treas</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEVEN JC SHEA</PersonNm>
          <USAddress>
            <AddressLine1Txt>73 SOUTHLAWN AVE</AddressLine1Txt>
            <CityNm>DOBBS FERRY</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10522</ZIPCd>
          </USAddress>
          <TitleTxt>Secretary</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANDREW B SHEA</PersonNm>
          <USAddress>
            <AddressLine1Txt>4108 Ave G</AddressLine1Txt>
            <CityNm>Austin</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78751</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KATHERINE D SHEA</PersonNm>
          <USAddress>
            <AddressLine1Txt>67 GODEN STREET</AddressLine1Txt>
            <CityNm>BELMONT</CityNm>
            <StateAbbreviationCd>MA</StateAbbreviationCd>
            <ZIPCd>02478</ZIPCd>
          </USAddress>
          <TitleTxt>Vice President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompensationOfHghstPdCntrctGrp>
          <BusinessName>
            <BusinessNameLine1Txt>KLINGENSTEIN FIELDS &amp; CO LLC</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>787 SEVENTH AVENUE</AddressLine1Txt>
            <CityNm>TH FLOOR</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10019</ZIPCd>
          </USAddress>
          <ServiceTypeTxt>INVESTMENT ADVISORS</ServiceTypeTxt>
          <CompensationAmt>110802</CompensationAmt>
        </CompensationOfHghstPdCntrctGrp>
      </OfficerDirTrstKeyEmplInfoGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>11059778</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>760384</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>11820162</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>11820162</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>177302</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>11642860</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>582143</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>582143</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>5772</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>5772</TotalTaxAmt>
        <DistributableBeforeAdjAmt>576371</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>576371</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>576371</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <QualifyingDistriPartXIIGrp>
        <ExpensesAndContributionsAmt>609798</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>609798</QualifyingDistributionsAmt>
        <PctSect4940eOrgNetInvstIncmAmt>5772</PctSect4940eOrgNetInvstIncmAmt>
        <AdjustedQualifyingDistriAmt>604026</AdjustedQualifyingDistriAmt>
      </QualifyingDistriPartXIIGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>576371</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr2Amt>60229</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>20252</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>80481</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>609798</QualifyingDistributionsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>576371</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>33427</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>113908</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>113908</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear2Amt>60229</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>20252</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>33427</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>The F JS Fund Inc</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>201 OLD COUNTRY RD STE 202</AddressLine1Txt>
            <CityNm>MELVILLE</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11747</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>6317771000</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>N/A</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>N/A</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>N/A</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SEE ATTACHED LIST</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>CHARITABLE CONTRIBUTIONS</AddressLine1Txt>
            <CityNm>SEE ATTACHED</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11783</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SEE ATTACHED LIST</GrantOrContributionPurposeTxt>
          <Amt>609048</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>609048</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DivAndIntFromSecPartVIIGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>247554</ExclusionAmt>
        </DivAndIntFromSecPartVIIGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>241060</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>488614</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>488614</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="AccountingFeesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <AccountingFeesDetail>
        <CategoryTxt>Accounting</CategoryTxt>
        <Amt>7500</Amt>
        <NetInvestmentIncomeAmt>7500</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <OtherExpensesScheduleGrp>
        <Desc>NYS FILING FEE</Desc>
        <RevenueAndExpensesPerBooksAmt>750</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>750</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="OtherProfessionalFeesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT MANAGEMENT FEES</CategoryTxt>
        <Amt>110802</Amt>
        <NetInvestmentIncomeAmt>110802</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule" softwareId="17005038" softwareVersionNum="2017v2.2">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAXES</CategoryTxt>
        <Amt>556</Amt>
        <NetInvestmentIncomeAmt>556</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>