NATIONAL MUNICIPAL TRUST MULTISTATE SERIES 58
485BPOS, EX-23, 2000-07-28
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                                                                     Exhibit 23


                   Letterhead of Kenny S&P Evaluation Services
                      (a division of J.J. Kenny Co., Inc.)


                                  July 28, 2000

Prudential Securities Incorporated
1 New York Plaza
New York, NY  10292


                           Re:      National Municipal Trust
                                    Post-Effective Amendment No. 7
                                    Series 159____________________

Gentlemen:

     We have examined the post-effective Amendment to the Registration Statement
File No.  33-58770 for the  above-captioned  trust. We hereby  acknowledge  that
Kenny S&P Evaluation  Services, a division of J.J. Kenny Co., Inc., is currently
acting as the  evaluator  for the  trust.  We hereby  consent  to the use in the
Registration  Statement of the  references to Kenny S&P Evaluation  Services,  a
division of J.J. Kenny Co., Inc., as evaluator.

     In  addition,   we  hereby  confirm  that  the  ratings  indicated  in  the
Registration  Statement for the respective  bonds comprising the trust portfolio
are the ratings currently  indicated in our KENNYBASE database as of the date of
the evaluation report.

     You are hereby authorized to file a copy of this letter with the Securities
and Exchange Commission.

                                                              Sincerely,

                                                              Frank A. Ciccotto
                                                              Frank A. Ciccotto
                                                              Vice President

<PAGE>

                                                                 Exhibit 23


                   Letterhead of Kenny S&P Evaluation Services
                      (a division of J.J. Kenny Co., Inc.)

                                  July 28, 2000

Prudential Securities Incorporated
1 New York Plaza
New York, NY  10292


                           Re:      National Municipal Trust
                                    Post-Effective Amendment No. 7
                                    Multistate Series 58__________

Gentlemen:

     We have examined the post-effective Amendment to the Registration Statement
File No.  33-58408 for the  above-captioned  trust. We hereby  acknowledge  that
Kenny S&P Evaluation  Services, a division of J.J. Kenny Co., Inc., is currently
acting as the  evaluator  for the  trust.  We hereby  consent  to the use in the
Registration  Statement of the  references to Kenny S&P Evaluation  Services,  a
division of J.J. Kenny Co., Inc., as evaluator.

     In  addition,   we  hereby  confirm  that  the  ratings  indicated  in  the
Registration  Statement for the respective  bonds comprising the trust portfolio
are the ratings currently  indicated in our KENNYBASE database as of the date of
the evaluation report.

     You are hereby authorized to file a copy of this letter with the Securities
and Exchange Commission.

                                                              Sincerely,

                                                              Frank A. Ciccotto
                                                              Frank A. Ciccotto
                                                              Vice President


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