INSURED MUNICIPALS INCOME TRUST & IN QU TAX EX TR MU SE 142, 497J, 1999-06-29

INSURED MUNICIPALS INCOME TRUST & IN QU TAX EX TR MU SE 142
497J, 1999-06-29

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                              June 29, 1999



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  Tax-
          Exempt Trust, Multi-Series 142
          File No. 33-39444   CIK #873379

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. The
most recent amendment to the the Registration Statement was filed electronically
with the Commission on June 24, 1999.


                                    Very truly yours,


                                    Van Kampen Funds Inc.