June 2, 1994
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 TaxExempt Trust, Multi-Series 110
File No. 33-31635 CIK #856608
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. 5 to the PostEffective, which was the
most recent amendment to the Post-Effective of the
Registration Statement, was filed electronically with the
Commission on May 26, 1994.
Very truly yours,
Van Kampen Merritt Inc.
