DEAN WITTER NEW YORK MUNICIPAL MONEY MARKET TRUST
N-30D, 1996-03-07
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        DEAN WITTER NEW YORK MUNICIPAL MONEY MARKET TRUST

     We hereby incorporate by reference the Annual Report in
its entirety which was filed in Post-Effective Amendment No. 7 (33
Act No. 33-32763) as filed electronically via EDGAR on February 23,
1996. This Post-Effective Amendment contains the audited finan-
cial statements for the fiscal year ended December 31, 1995 of 
Dean Witter New York Municipal Money Market Trust. The Annual
Report is hereby incorporated by reference. 


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