MUNIHOLDINGS FLORIDA INSURED FUND INC, 497J, 1997-09-26

MUNIHOLDINGS FLORIDA INSURED FUND INC
497J, 1997-09-26

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                              September 26, 1997 
 
 
VIA ELECTRONIC FILING 
 
Securities and Exchange Commission 
450 Fifth Street, N.W. 
Judiciary Plaza 
Washington, D.C.  20549 
 
 
Attention:  Division of Investment Management 
 
               Re:  MuniHoldings Florida Insured Fund 
                    Pre-Effective Amendment No. 1 to 
                    Registration Statement on Form N-2 
                    (Securities Act File No. 333-35219 
                    Investment Company Act No. 811-08349)                    
   _________________________________________ 
 
Ladies and Gentlemen: 
 
     Pursuant to Rule 497(j) under the Securities Act of 1933, as amended 
(the "1933 Act"), MuniHoldings Florida Insured Fund, (the "Fund") hereby 
certifies that: 
 
     (1)  the form of Prospectus that would have been filed pursuant to Rule 
          497(c) 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-2; and 
 
     (2)  the text of Pre-Effective Amendment No. 1 to the Fund's 
          Registration Statement on Form N-2 was filed electronically with 
          the Securities and Exchange Commission on September 23, 1997. 
 
 
                         Very truly yours, 
 
                         MUNIHOLDINGS FLORIDA INSURED FUND 
 
 


                         By:  /s/ Alice A. Pellegrino                        
                              ___________________________ 
                              Alice A. Pellegrino
                              Assistant Secretary