December 28, 2000
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 261
File No. 33-61745 CIK #896919
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 Post-Effective of 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 December 22, 2000.
Very truly yours,
Van Kampen Funds Inc.
