Letterhead of Merrill Lynch, Pierce, Fenner Incorporated
APRIL 23, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Amendment No. 2 to Form S-6 to the Registration Statement under
The Securities Act of 1933 for Equity Investor Fund, Cohen & Steers
Realty Majors Portfolio, Defined Asset Funds
1940 Act Number 811-3044
1933 Act Number 333-45433
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Dear Sirs:
On behalf of Equity Investor Fund, Cohen & Steers Realty Majors
Portfolio, Defined Asset Funds (the "Registrant"), the Registrant hereby
certifies pursuant to Rule 497(j) of the Securities Act of 1933 that the form of
prospectus that would have been filed under paragraph (b) of Rule 497 would not
have differed from that contained in the above-referenced amendment, the text
of which was filed electronically via EDGAR on April 23, 1998.
Very truly yours,
/s/ Daniel C. Tyler
Vice President
