LIBERTY MUNICIPAL SECURITIES FUND INC, RW, 1994-07-29

LIBERTY MUNICIPAL SECURITIES FUND INC
RW, 1994-07-29

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           LIBERTY MUNICIPAL SECURITIES FUND, INC.
                              
                  Federated Investors Tower
            Pittsburgh, Pennsylvania  15222-3779
                              
                       (412) 288-1900
                              
                              
                              
                              
                              
                        July 29, 1994



EDGAR Operations Branch
U.S. Securities and Exchange Commission
Division of Investment Management
450 Fifth Street, Northwest
Washington, DC  20549

Dear Sir or Madam:

     RE:  LIBERTY MUNICIPAL SECURITIES FUND, INC.
          1933 Act File No.:  2-57181
          1940 Act File No.:  811-2677

     Kindly withdraw the Commission's acceptance of a Form N-
18F1 filing made on behalf of Liberty Municipal Securities
Fund, Inc., and accepted on July 28, 1994.  This filing was
intended to be made on behalf of another investment company
but was transmitted with the CIK number of Liberty Municipal
Securities Fund, Inc.

     Please contact the undersigned at (412) 288-8221 if you
have any questions with regard to this matter.

                              Very truly yours,



                              /s/ Elaine T. Polens
                              Elaine T. Polens
                              Legal Assistant