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September 2, 1999
Via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: New England Tax Exempt Money Market Trust
(File Nos.: 2-81614 and 811-3658)
Dear Sir or Madam:
Pursuant to Rule 497(j) of the Securities Act of 1933, as amended, I
hereby certify that the form of prospectus and Statement of Additional
Information that would have been filed under Rule 497(c) would not have differed
from that contained in the most recent Post-Effective Amendment that was filed
electronically on August 16, 1999.
If you have any questions regarding this filing, please do not hesitate
to call me at (617) 578-1134.
Very truly yours,
Amy F. Puffer
Assistant Secretary