In a large, heavy skillet, cook the bacon over medium heat until crisp. Transfer to a paper-towel-lined plate.
Drain off all but 1/4 cup bacon fat and return the skillet to the heat. Add the celery and onion and cook until tender, about 5 minutes. Add the tomatoes, tuna and its liquid, tomato paste, jalapeno and 1 cup water and simmer until thickened, about 20 minutes. Whisk in the file powder; remove from the heat.
Meanwhile, in a medium saucepan, bring 2 1/4 cups salted water to a boil. Stir in the rice, cover, lower the heat and simmer until the water is absorbed, about 20 minutes. Serve the gumbo over the rice and crumble the bacon on top.