BEAR, STEARNS & CO. INC.
245 Park Avenue
New York, New Y rk 10167
(212) 272-2500
June 2, 1995
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: New York Municipal Trust, Series 26
File No. 2-82470
Gentlemen:
As Sponsor of the above-referenced Trust, we are writing
this letter to certify that:
(1) the form of Prospectus that would have been filed
under Rule 497(b) of the Securities Act of 1933, does not differ
from that contained in the most recent Post-Effective Amendment to
the Registration Statement on Form S-6 (the "Registration
Statement"), and
(2) the text of the most recent Registration Statement was
filed electronically with the Securities and Exchange Commission on
April 20, 1995 and became effective April 28, 1995 pursuant to Rule
485(b).
New York Municipal Trust, Series 26
BEAR, STEARNS & CO. INC.
By:
Peter J. DeMarco
Authorized Signatory
C/M: 01472.0018 185318.1
