NEW ENGLAND TAX EXEMPT MONEY MARKET TRUST
497J, 1995-09-08
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September 8, 1995
    
    
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549
   
Via EDGAR
    
RE: New England Tax Exempt Money Market Trust
    File Nos. 2-81614 and 811-3658
    
Dear Sir or Madam:

     On behalf of New England Tax Exempt Money Market Trust,
the undersigned hereby certifies pursuant to Rule 497(j)
that:

     (1)  The form of prospectus and Statement of Additional
Information that would have been filed today under paragraph
(c) of Rule 497 would not have differed from that contained
in the most recent amendment to the registration statement,
Post-Effective Amendment No. 21, which became effective
September 1, 1995 and

     (2)  The text of the most recent amendment to the
registration statement was filed electronically on August
28, 1995.


Very truly yours,
    
/s/JAMES H. DAVIS
    
James H. Davis
    
JHD/eac
    
cc: R.P. Connolly
    S.M. Barry



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