Rule 497(j)
Registration No. 33-48318
GLICKENHAUS & CO.
6 East 43rd Street, 10th Floor
New York, New York 10017
(212) 953-7532
December 14, 1998
VIA EDGAR
Securities and Exchange Commi sion
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Empire State Municipal Exempt Trust, Guaranteed
Series 88
File No. 33-48318
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
November 30, 1998 and became effective November 30, 1998 pursuant to
Rule 485(b).
Empire State Municipal Exempt Trust,
Guaranteed Series 88
GLICKENHAUS & CO.
LEBENTHAL & CO. INC.
By:
--------------------------------
Michael J. Lynch
as agent for the Sponsors
323641.1
