INSURED MUNICIPAL SECURIT SE 28 NY NA IN SE 10 NJ NA IN SE 7
497J, 1994-05-26
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    BEAR, STEARNS & CO. INC. 
    250 Park Avenue 
    New York, New York 10167
    (212) 272-2000


                                   May 26, 1994


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

                   Re:  Insured Municipal Securities Trust, New York Navigator
                        Insured Series 10
                        File No. 33-44912

    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 April 21,
    1994 and became effective April 29, 1994 pursuant to Rule 485(b).

                                  Insured Municipal Securities Trust, New York
                                  Navigator Insured Series 10


                                  BEAR, STEARNS & CO. INC.
                                  GRUNTAL & CO. INCORPORATED


                                  By:                         
                                       Peter J. DeMarco
                                       as agent for the Sponsors 



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