February 26, 1998
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 and Investors' Quality
Tax-Exempt Trust, Multi-Series 88
File No. 33-24134 CIK #839044
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. 9 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 February 23, 1998.
Very truly yours,
VAN KAMPEN AMERICAN CAPITAL
DISTRIBUTORS, INC.
