INSURED MUNICIPALS INCOME TRUST 28TH INSURED MULTI SERIES, 497J, 1994-11-02

INSURED MUNICIPALS INCOME TRUST 28TH INSURED MULTI SERIES
497J, 1994-11-02

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                            November 2, 1994
                                    
                                    
                                    
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

Attn:  Filing Desk - Stop 1-4
     
     Re:  Insured Municipals Income Trust, 28th Insured Multi-Series
          File No. 33-07624   CIK #773882

Ladies/Gentlemen:
     
     In  accordance  with the provisions of Rule 497(j) of  Regulation  C
under  the  Securities  Act of 1933 (the "Securities  Act")  this  letter
serves to certify that the most recent amendment to the Post-Effective of
the  subject  Registration Statement on Form S-6 for the above  captioned
Trust  does not differ from that which would have been filed pursuant  to
Rule  497(b)  of  the  Securities Act.  Amendment  No.  8  to  the  Post-
Effective,  which was the most recent amendment to the Post-Effective  of
the  Registration Statement, was filed electronically with the Commission
on October 28, 1994.

                                    Very truly yours,
                                    
                                    
                                    
                                    
                                    Van Kampen Merritt Inc.