February 3, 1994
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
ATTN: Office of Filings, Information and Consumer Services
RE: Smith Barney Shearson Income Trust (the "Trust")
Limited Maturity Municipals Fund
Intermediate Maturity New York Municipals Fund
Intermediate California Municipals Fund
Limited Maturity Treasury Fund
File No. 33-43446, Accession Number: 0000053798-94-000061
Gentlemen:
Pursuant to Rule 497(j) under the Securities Act of 1933, as amended,
please accept this letter as certification that the prospectuses and statement
of additional information for the above-referenced Trust do not differ from
that contained in Post-Effective Amendment No. 4 (the "Amendment") to the
Trust's Registration Statement on Form N-1A. This Amendment was filed
electronically on January 28, 1994.
Any comments on this filing should be directed to James B. O'Connell,
Senior Legal Product Manager, at (617) 248-6308. Please return an electronic
transmittal as evidence of your receipt of this filing.
Very truly yours,
SMITH BARNEY SHEARSON INCOME TRUST
Lee D. Augsburger
Assistant Secretary
funds\slit\497j.doc
