ING Funds Distributor, Inc.
230 Park Avenue
New York, New York 10169
(212) 309-8650
June 22, 2000
VIA EDGAR
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Equity Securities Trust, Series 21
File No. 333-70093
Gentlemen:
As Sponsor of the above-referenced Trust, we are writing this
letter to certify that:
(1) the form of Prospectus that would have been filed under Rule
497(b) of the Securities Act of 1933 does not differ from that contained in the
most recent Post-Effective Amendment to the Registration Statement on Form S-6
(the "Registration Statement"), and
(2) the text of the most recent Registration Statement was filed
electronically with the Securities and Exchange Commission on April 28, 2000 and
became effective April 29, 2000 pursuant to Rule 485(b).
Equity Securities Trust, Series 21
ING Funds Distributor, Inc.
By: /s/ Peter J. DeMarco
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Peter J. DeMarco
Authorized Signatory
NYC55/4717.1
