HERITAGE INCOME TRUST
497J, 2000-02-04
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Kirkpatrick & Lockhart LLP                1800 Massachusetts Avenue, N.W.
                                          Second Floor
                                          Washington, D.C. 20036-1800
                                          202-778-9000
                                          www.kl.com



                                                     Francine J. Rosenberger
                                                     202.778.9187
                                                     Fax:  202.778.9100
                                                     [email protected]
February 4, 2000

EDGAR FILING
- ------------

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

               Re:  Heritage Income Trust
                    File Nos. 33-30361 and 811-5853
                    -------------------------------

Dear Sir or Madam:

      Pursuant to 497(j) of the Securities Act of 1933, I hereby certify that
the form of Prospectus and Statement of Additional Information used with respect
to the above Registrant does not differ from the Prospectus and Statement of
Additional Information contained in Post-Effective Amendment No. ("PEA No. 17")
to its Registration Statement on Form N-1A and that PEA No. 17 was filed
electronically. If you have any questions or comments concerning the foregoing,
please call me at (202) 778-9187.

                                   Very truly yours,

                                   /s/ Francine J. Rosenberger
                                   -----------------------------
                                   Francine J. Rosenberger


Attachments

cc:  Donald H. Glassman
      Heritage Asset Management, Inc.



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