VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 40, 497J, 1996-09-10

VAN KAMPEN AMERICAN CAPITAL EQUITY OPPORTUNITY TRUST SER 40
497J, 1996-09-10

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September 10, 1996



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

Attn:  Filing Desk, Stop 1-4

Re:    Van Kampen American Capital Equity Opportunity Trust, Series 40
       (File No. 333-11183)  (CIK No. 897006)


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 September 9, 1996.


Very truly yours,



Van Kampen American Capital Distributors, Inc.