NIKE SECURITIES L.P.
1001 WARRENVILLE ROAD
LISLE, ILLINOIS 60532
October 3, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attn: Filing Desk, Stop 1-4
Re: The First Trust Special Situations Trust 185
(SEC File No. 333-28831)(CIK No. 1025725)
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 post
effective amendment to the 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.
Post effective Amendment No. 3, which was the most recent post
effective Amendment to the Registration Statement, was filed
electronically with the Commission on September 29, 2000.
Very truly yours,
NIKE SECURITIES L.P.
