INTERNATIONAL BD FD AUS & NEW ZEA DOL BD SER 44 DEF ASSET FD, RW, 1994-06-01

INTERNATIONAL BD FD AUS & NEW ZEA DOL BD SER 44 DEF ASSET FD
RW, 1994-06-01

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June 1, 1994

Re:  International Bond Fund,
     Australian and New Zealand Dollar Bonds Series 44
     Defined Asset Funds
     Registration No. 33-49525
     1940 Act No. 811-2843

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

Dear Sirs:

At this time we wish to request the withdrawal of the
Registration for the above-referenced Fund pursuant to Rules 477 and 478 of
the Securities Act of 1933.  We request withdrawal because changes in
market conditions have made it impracticable to bring this Fund to market
at this time.

Please confirm withdrawal at the earliest possible date.

Merrill Lynch, Pierce, Fenner & Smith
Incorporated
By Ernest V. Fabio
Vice President

cc:  Anthony Vertuno