February 6, 1996
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C.
ATTN: Office of Filings, Information and Consumer
Services
RE: Smith Barney Massachusetts Municipals Fund (the "Fund")
File No. 33-11417
Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of
1933, as amended, please accept this letter as certification
that the prospectus and the statement of additional
information for the above-referenced Fund does not differ
from that contained in Post-Effective Amendment No. 16 (the
"Amendment") to the Fund's Registration Statement on Form N-
1A. This Amendment was filed electronically on January 31,
1996 under Accession # 91155-96-39.
Any comments on this filing should be directed to
Sean McCormack, of Smith Barney Mutual Funds Management
Inc., at (212) 816-6591.
Please return an electronic transmittal as evidence of
your receipt of this filing.
Very truly yours,
/s/Caren Cunningham
Caren A. Cunningham
Vice President and
Assistant General
Counsel
