NATIONAL EQUITY TRUST LOW FIVE PORTFOLIO SERIES 214, 497J, 1999-12-29

NATIONAL EQUITY TRUST LOW FIVE PORTFOLIO SERIES 214
497J, 1999-12-29

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                                              Rule 497(j)
                                              Reg. No. 333-90061

Pursuant to Rule 497(j) promulgated under the Securities Act of
1933, the Registrant, National Equity Trust, Low Five Portfolio
Series 214 hereby certifies as follows:

1)   the form of prospectus that would have been filed under
     paragraph (b) of Rule 497 does not differ from that con-
     tained in the most recent amendment to the registration
     statement, and

2)   the text of the said amendment to the registration state-
     ment has been filed electronically.

                                  NATIONAL EQUITY TRUST
                                  LOW FIVE PORTFOLIO SERIES 214
                                  (Registrant)

                                  By:  Prudential Securities
                                       Incorporated


                                       Richard R. Hoffmann
                                       First Vice President
                                       Authorized Signatory


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