LANDMARK TAX FREE RESERVES, 497J, 1997-12-31

LANDMARK TAX FREE RESERVES
497J, 1997-12-31

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                                BINGHAM DANA LLP
                               150 FEDERAL STREET
                        BOSTON, MASSACHUSETTS 02110-1726

                                December 31, 1997

VIA EDGAR

Securities and Exchange Commission
Division of Investment Management
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:      Landmark Tax Free Reserves
                  (File Nos. 2-87509 and 811-3893)

Ladies and Gentlemen:

         Pursuant to Rule 497(j) under the Securities Act of 1933, as amended,
Landmark Tax Free Reserves, a Massachusetts business trust (the "Trust"), hereby
certifies that the form of the Prospectus and Statement of Additional
Information that would have been filed by the Trust pursuant to Rule 497(c) upon
the effectiveness of Post-Effective Amendment No. 20 to the Trust's registration
statement on Form N-1A (the "Amendment") would not have differed from that
contained in the Amendment. The Amendment, which was filed via the EDGAR system
on December 23, 1997, is the most recent amendment to the Trust's registration
statement.

         Please call the undersigned at (617) 951-8760 or Lea Anne Copenhefer at
(617) 951-8515, with any questions relating to this filing.

                                                              Sincerely,

                                                              Toby R. Serkin