TAX EXEMPT SECURITIES TRUST FLORIDA TRUST 87
RW, 1999-07-19
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                               BATTLE FOWLER LLP

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TEL.: (310) 788-3000                                        www.battlefowler.com
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                                (212) 856-7816

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July 19, 1999

VIA EDGAR

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Tax Exempt Securities Trust, Florida Trust 87 (CIK No. 0001081330)
     Request for Withdrawal of  Form Type 487
     Registration No. 333-74121
     --------------------------

Ladies and Gentlemen;

Pursuant to Rule 477 (a) we hereby request the withdrawal of Tax Exempt
Securities Trust, Florida Trust 87 (CIK No. 0001081330, file No. 333-74121),
submission type 487, which was accepted by the Securities and Exchange
Commission on July 16, 1999 (Accession Number 000095130-99-004069). Although
Florida Trust 87 was removed throughout this filing, the filing codes for
Florida Trust 87 were inadvertently left in the submission header. Therefore, we
would like this 487 filing to be withdrawn from the Securities and Exchange
Commission's database for the aforementioned co-registrant, only. The remaining
four co-registrants were properly filed and should not be withdrawn.


Sincerely,

/s/ Battle Fowler LLP


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