INSURED MUNICIPALS INC TR & INV QUAL TAX EX TR MULTI SER 227, 497J, 1994-07-25

INSURED MUNICIPALS INC TR & INV QUAL TAX EX TR MULTI SER 227
497J, 1994-07-25

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                              July 25, 1994
                                    

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 & Investors' Quality
                      Tax-Exempt Trust, Series 227
                  (File No. 33-54505)  (CIK No.896706)

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  registration
statement of 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.  Amendment No. 1 to the registration statement, which was
the  most  recent  amendment  to the registration  statement,  was  filed
electronically with the Commission on July 21, 1994.
                                    
                                    
                                    Very truly yours,
                                    
                                    Van Kampen Merritt Inc.