First Trust Advisors L.P.
1001 Warrenville Road
Lisle, Illinois 60532
November 9, 2000
Nike Securities L.P.
1001 Warrenville Road
Lisle, IL 60532
Re: FT 478
Gentlemen:
We have examined the Registration Statement File No. 333-
49288 for the above captioned fund. We hereby consent to the use
in the Registration Statement of the references to First Trust
Advisors L.P. as evaluator.
You are hereby authorized to file a copy of this letter with
the Securities and Exchange Commission.
Sincerely,
First Trust Advisors L.P.
Robert M. Porcellino
Senior Vice President
