INSURED MUNICIPALS INCOME TRUST 104TH INSURED MULTI SERIES, 497J, 1995-09-22

INSURED MUNICIPALS INCOME TRUST 104TH INSURED MULTI SERIES
497J, 1995-09-22

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                            September 1, 1995



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, 104th Multi-Series
          File No. 33-38975   CIK #872493

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.  4  to  the  Post-
Effective,  which was the most recent amendment to the Post-Effective  of
the  Registration Statement, was filed electronically with the Commission
on August 25, 1995.

                                    Very truly yours,




                                    Van Kampen American Capital
                                      Distributors, Inc.