INSURED MUNICIPALS INC TR & INV QUAL TAX EX TR MULTI SER 239, 497J, 1994-12-13

INSURED MUNICIPALS INC TR & INV QUAL TAX EX TR MULTI SER 239
497J, 1994-12-13

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                            December 9, 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 239
                  (File No. 33-56597)  (CIK No.896897)

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 December 8, 1994.


                                    Very truly yours,



                                    Van Kampen Merritt Inc.