November 25, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attn: Filing Desk - Stop 1-4
Re: Insured Municipals Income Trust and Investors' Quality Tax-
Exempt Trust, Multi-Series 182
File No. 33-51618 CIK #891187
Ladies/Gentlemen:
In accordance with the provisions of Rule 497(j) of Regulation C under
the Securities Act of 1933 (the "Securities Act") this letter serves to certify
that the most recent amendment to the subject Registration Statement on Form S-6
for the above captioned Trust does not differ from that which would have been
filed pursuant to Rule 497(b) of the Securities Act. The most recent amendment
to the Registration Statement was filed electronically with the commission on
November 23, 1998.
Very truly yours,
Van Kampen Funds Inc.
