MUNIHOLDINGS NEW YORK INSURED FUND INC
497J, 1999-12-10
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                                                             December 10, 1999

VIA ELECTRONIC FILING

Securities & Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Attention:  Division of Investment Management

                   Re:  MuniHoldings New York Insured Fund, Inc.
                        Pre-Effective Amendment No. 1 to the Registration
                        Statement on Form N-14 (Securities Act File No.
                        333-88409, Investment Company Act File No. 811-08217)
                        -----------------------------------------------------

Ladies and Gentlemen:

     Pursuant to Rule 497(j) under the Securities Act of 1933, as amended (the
"1933 Act"), MuniHoldings New York Insured Fund, Inc. (the "Fund") hereby
certifies that:

     (1) the form of Prospectus and Statement of Additional Information that
         would have been filed pursuant to Rule 497(b) under the 1933 Act
         would not have differed from that contained in Pre-Effective
         Amendment No. 1 to the Fund's Registration Statement on Form N-14,
         constituting the most recent amendment to the Fund's Registration
         Statement on Form N-14; and

     (2) the text of Pre-Effective Amendment No. 1 of the Fund's Registration
         Statement on Form N-14 was filed electronically with the Securities
         and Exchange Commission on November 5, 1999.

                                                 Very truly yours,

                                                 MuniHoldings New York Insured
                                                 Fund, Inc.



                                                 William E. Zitelli, Jr.
                                                 Secretary



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