MUNICIPAL INVESTMENT TRUST FUND MULTISTATE SERIES 417 DAF
487, EX-99.C2, 2000-10-20
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                                                                     EXHIBIT 4.1

KENNY INFORMATION SYSTEMS,
A Division of J. J. Kenny Co., Inc.
55 Water St., 45th Floor
New York, New York 10041
Telephone: 212-438-2000
Frank A. Ciccotto, Jr.
Vice President


                                                                October 20, 2000



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Merrill Lynch Pierce Fenner & Smith
Incorporated
Defined Asset Funds
P.O. Box 9051
Princeton, NJ 08543-9051
The Bank of New York
Unit Investment Trust Department
Box 974
Wall Street Station
New York, New York 10268-0974
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Re: MUNICIPAL INVESTMENT TRUST FUND, MULTISTATE SERIES--417, DEFINED ASSET FUNDS


Gentlemen:


    We have examined the Registration Statement File No. 333-42734 for the
above-captioned fund. We hereby acknowledge that Kenny Information Systems, a
Division of J. J. Kenny Co., Inc. is currently acting as the evaluator for the
fund. We hereby consent to the use in the Registration Statement of the
reference to Kenny Information Systems, a Division of J. J. Kenny Co., Inc. as
evaluator.


    In addition, we hereby confirm that the ratings indicated in the
Registration Statement for the respective bonds comprising the trust portfolio
are the ratings indicated in our KENNYBASE database as of the date of the
Evaluation Report.

    You are hereby authorized to file a copy of this letter with the Securities
and Exchange Commission.

                                          Sincerely,

                                          FRANK A. CICCOTTO, JR.
                                          VICE PRESIDENT


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