SEARS MUNICIPAL TRUST NEW YORK PORTFOLIO SERIES 26
497J, 1994-04-07
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                                             Rule 497(j)
                                             Reg. No. 33-26225
                                             Reg. No. 33-26508    
                              

Pursuant to Rule 497 (j) promulgated under the Securities Act of
1933, the Registrant, Dean Witter Select Municipal Trust, New
York Portfolio Series 26 and Long Term Portfolio Series 81,
hereby certifies as follows:

1)   the form of prospectus that would have been filed under
     paragraph (b) of Rule 497 does not differ from that
     contained in the most recent amendment to the registration
     statement, and

2)   the text of the said amendment to the registration statement
     has been filed electronically.


                         DEAN WITTER SELECT MUNICIPAL TRUST,
                         NEW YORK PORTFOLIO SERIES 26
                         LONG TERM PORTFOLIO SERIES 81
                              
                         By:  Dean Witter Reynolds Inc.
                              (Depositor)


                              Michael D. Browne
                              Michael D. Browne
                              Authorized Signatory



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