SEARS MUNICIPAL TRUST NEW YORK PORTFOLIO SERIES 28, 497J, 1995-07-27

SEARS MUNICIPAL TRUST NEW YORK PORTFOLIO SERIES 28
497J, 1995-07-27

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                                             Rule 497(j)
                                             Reg. No. 33-27334


Pursuant to Rule 497 (j) promulgated under the Securities Act of
1933, the Registrant, Dean Witter Select Municipal Trust, New York
Portfolio Series 28, 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 28

                         By:  Dean Witter Reynolds Inc.
                              (Depositor)


                              Thomas Hines
                              Thomas Hines
                              Authorized Signatory