FIRST TRUST COMBINED SERIES 260, 497J, 1996-05-23

FIRST TRUST COMBINED SERIES 260
497J, 1996-05-23

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                      NIKE SECURITIES L.P.
                      1001 WARRENVILLE ROAD
                     LISLE, ILLINOIS  60532
                                
                                
                         May 23, 1996
                                
                                
                                
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington D.C. 20549-1004

Attn:     Filing Desk, Stop 1-4
     
     
     Re:      The First Trust Combined Series 260
              (File No. 33-63487) (CIK No. 1002092)

Gentlemen:
     
     In   accordance  with  the  provisions  of  Rule  497(j)  of
Regulation  C  under the Securities Act of 1933 (the  "Securities
Act")  this  letter  serves  to  certify  that  the  most  recent
amendment to the registration statement of Form S-6 for the above
captioned  Trust does not differ from that which would have  been
filed  pursuant to Rule 497(b) of the Securities Act.   Amendment
No.  1  to the registration statement, which was the most  recent
amendment to the registration statement, was filed electronically
with the Commission on May 16, 1996.
                                    
                                    Very truly yours,
                                    
                                    
                                    
                                    NIKE SECURITIES L.P.