April 12, 1994
Smith Barney Shearson Unit Trusts,
High Yield Municipal Series - 8
1933 Act File No. 33-25038
1940 Act File No. 811-5208
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
On behalf of Smith Barney Shearson as Sponsor of Smith Barney
Shearson Unit Trusts, High Yield Municipal Series - 8 (the "Fund"),
we hereby certify for filing
pursuant to Rule 497(j) of the Securities Act of 1933 (the "1933 Act") that
the form of the prospectus for the Fund that would have been filed pursuant
to Rule 497(b) or Rule 497(c) of the 1933 Act would not have differed from
that contained in the most recent Post-Effective Amendment to the
Registration Statement on Form S-6 of the Fund, previously filed with you
via electronic transfer on April 7, 1994.
Very truly yours,
Davis Polk & Wardwell
