VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 76, 497J, 1999-01-28

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 76
497J, 1999-01-28

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                                January 28, 1999
                                    
                                    
                                    
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

Attn:  Filing Desk - Stop 1-4
     
     Re:  Van Kampen American Capital Equity Opportunity Trust, Series 76
          File No. 333-36173   CIK #0001025222

Ladies/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 subject Registration Statement on 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. The most recent amendment
to the Registration Statement was filed electronically with the commission on
January 25, 1999.

                                    Very truly yours,
                                    
                                    
                                    
                                    
                                    Van Kampen Funds Inc.