INSURED MUNICIPALS INCOME TRUST SERIES 271, 497J, 1998-07-30

INSURED MUNICIPALS INCOME TRUST SERIES 271
497J, 1998-07-30

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                              July 30, 1998
                                    
                                    
                                    
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, Series 271
          File No. 33-40746   CIK #875104

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 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 July 27, 1998.

                                    Very truly yours,
                                    
                                    
                                    
                                    
                                    Van Kampen Funds Inc.