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SEWARD & KISSEL LLP
1200 G Street, N.W.
Washington, D.C. 20005
Telephone: (202) 737-8833
Facsimile: (202) 737-5184
Writer's Direct Dial Number
(202) 737-8833
September 18, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Alliance Municipal Trust
(File Nos. 2-79807 and 811-3586)
Accession #: 0000919574-00-000760
CIK #: 0000707857
Dear Ladies and Gentlemen:
The purpose of this letter is to request that the Form N-14
for the Alliance Municipal Trust filed on September 11, 2000
(Accession #: 0000919574-00-000760) be withdrawn from the SEC's
database.
We inadvertently filed an amendment to the registration
statement of Alliance Municipal Trust under Form N-14, instead of
Form N1-A. Subsequent to the incorrect filing, we refiled the
registration statement under Form N1-A (Accession #: 0000919574-
00-000764). We respectfully request that the SEC withdraw the
Form N-14 filing for Alliance Municipal Trust (Accession #:
0000919574-00-000760) pursuant to Rule 477(a) under the
Securities Act of 1933.
We appreciate your prompt attention to this matter and would
be happy to provide any additional information you might require.
Sincerely,
/s/ Paul M. Miller
___________________________
Paul M. Miller
00250433.AC0
