July 14, 1995
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549-1004
Re: Rule f-2 Notice for The First Trust Special Situations
Trust Series 044, File No. 33-52490
Gentlemen:
As sponsor of The First Trust Special Situations Trust Series
044, we are submitting the information required by Rule
f-2 promulgated under the investment Company Act of 1940, as
amended. We also are enclosing the opinion of counsel specified
in paragraph (b)(1)(v) of said Rule. The filing fee indicated
below has been, or will be, sent by wire transfer to the SEC's
account in payment of the fee prescribed by paragraph (c) of said
Rule.
(i) Fiscal year for which notice is filed: Year ended
May 31, 1995
(ii) Number of securities registered other than pursuant to
Rule f-2 and remaining unsold at the beginning of the
above fiscal year: 0
(iii) Number of securities registered other than pursuant to
Rule f-2 during the above fiscal year: 0
(iv) Number of securities sold during the above fiscal year:
26,132
(v) Number of securities sold in reliance upon registration
pursuant to Rule f-2 during the above fiscal year*:
26,132
___________________________________
(1) Aggregate sales price to the public
of securities sold in reliance upon
registration pursuant to Rule f-2: $284,654.31
(2) Less actual aggregate redemption or
repurchase price of securities during
the fiscal year: $274,065.22
(3) Plus actual aggregate redemption or
repurchase price of securities
previously applied in filings pursuant
to Section 24(e)(1): -0-
$10,589.09
Amount of filing fee computed at one
twenty-ninth of one percent (1/29 of 1%)
of above total: $ 3.65
Very truly yours,
Nike Securities L.P.
By
Carlos E. Nardo
Senior Vice President
