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SEWARD & KISSEL LLP
One Battery Park Plaza
New York, N.Y. 10004
Telephone: (212) 574-1200
Facsimile: (212) 480-8421
Writer's Direct Dial Number
(212) 574-1338
October 31, 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 #: 0000919574-00-000887
CIK #: 0000707857
Dear Ladies and Gentlemen:
The purpose of this letter is to request that the Form N1-A
for the Alliance Municipal Trust filed on October 30, 2000
(Accession #: 0000919574-00-000887) be withdrawn from the SEC's
database.
We inadvertently filed an amendment to the registration
statement of Alliance Municipal Trust without a prospectus module.
Subsequent to the incomplete filing, we refiled the registration
statement with the prospectus module (Accession #: 0000919574-
00-000906 - filed on October 31, 2000). We respectfully request
that the SEC withdraw the Form N1-A filing for Alliance Municipal Trust
made on October 30, 2000 (Accession #: 0000919574-00-000887) 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/ David M. Schwarz
___________________________
David M. Schwarz
00250433.AC0