Rule 497(J)
Registration No: 33-44560
GLICKENHAUS & CO.
6 East 43rd Street, 10th Floor
New York, New York 10017
(212) 953-7532
February 6, 1996
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Empire State Municipal Exempt Trust, Guaranteed
Series 81
File No. 33-44560
Gentlemen:
As Sponsors of the above-referenced Trust, we are writing this
letter to certify that:
(1) the form of Prospectus that would have been filed under Rule
497(b) of the Securities Act of 1933, does not differ from that contained in the
most recent Post-Effective Amendment to the Registration Statement on Form S-6
(the "Registration Statement"), and
(2) the text of the most recent Registration Statement was filed
electronically with the Securities and Exchange Commission on January 29, 1996
and became effective January 31, 1996 pursuant to Rule 485(b).
Empire State Municipal Exempt Trust,
Guaranteed Series 81
GLICKENHAUS & CO.
LEBENTHAL & CO. INC.
By:
Brian Laux
as agent for the Sponsors
338222.1
