EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 59, 497J, 1995-10-04

EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 59
497J, 1995-10-04

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GLICKENHAUS & CO.
6 East 43rd Street, 10th Floor
New York, New York 10017
(212) 953-7532





                                  October 4, 1995


VIA EDGAR

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

                  Re:   Empire State Municipal Exempt Trust, Guaranteed
                        Series 59
                        File No. 33-35124

Gentlemen:

            As Sponsors of the above-refere ced Trust, we are writing this
letter to certify that:

            (1) the form of Prospectus that would have been filed under Rule
497(b) of the Securities Act of 1933, does not differ from that contained in the
most recent Post-Effective Amendment to the Registration Statement on Form S-6
(the "Registration Statement"), and

            (2) the text of the most recent Registration Statement was filed
electronically with the Securities and Exchange Commission on September 27, 1995
and became effective September 29, 1995 pursuant to Rule 485(b).

                                    Empire State Municipal Exempt Trust,
                                    Guaranteed Series 59


                                    GLICKENHAUS & CO.
                                    LEBENTHAL & CO. INC.


                                    By:  Brian Laux
                                         as agent for the Sponsors


307339.1