VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 183, 497J, 1999-10-13

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 183
497J, 1999-10-13

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                                October 13, 1999


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 183 (File No. 333-87117) (CIK No.
     1025338)


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. The most recent amendment to the
registration statement was filed electronically with the Commission on October
12, 1999.


                                                               Very truly yours,

                                                           VAN KAMPEN FUNDS INC.