VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 126, 497J, 1998-12-16

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 126
497J, 1998-12-16

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                                December 16, 1998

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

Attn:  Filing Desk, Stop 1-4

     Re: Van Kampen Focus Portfolios, Series 126
         (File No. 333-67241) (CIK No. 1025279)


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 December 15, 1998.

                                        Very truly yours,

                                        VAN KAMPEN FUNDS INC.