June 17, 1996
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: MuniYield Florida Insured Fund
Gentlemen:
On Thursday June 14, 1996 MuniYield Florida Insured Fund was incorrectly filed
using the CIK and CCC of MuniYield Florida Fund (accession number 0000900092-
96-000145). On Friday June 15 MuniYield Florida Insured Fund was resubmitted
with the correct CIK and CCC and accepted (accession number 0000900092-06-
000156.
Please excuse this error and we apologize for any confusion this may have
caused.
Sincerely,
(Carol Singer)
Carol Singer
Pellegrini and Associates
Third Party Filer
Filing on behalf of Merrill Lynch Asset Management
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