September 29, 1994
Securites and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Rule 24f-2 Notice for
Smith Barney Unit Trusts,
Directions Unit Investment Trust Series 100
CIK 902345
Registration No. 33-49579
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(i) The fiscal year for which this notice is filed: Fiscal
year ended June 30, 1994.
(ii) The number or amount of securities of the same class or
series which have been registered under the Securities act of
1933 other than pursuant to Rule 24f-2 but which were unsold at
the beginning of the fiscal year: None.
(iii) The number or amount of securities registered during
the fiscal year other than pursuant to Rule 24f-2: None.
(iv) The number or amount of securities sold during the
fiscal year: $0.00.
(v) The number or amount of securities sold during the
fiscal year in reliance upon registration pursuant to Rule 24f-2:
$0.00.
By Smith Barney Inc.
By /s/ Kevin Kopczynski
Authorized Signatory
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* Actual aggregate sale price for which securities were sold =
$0.00.
- - Actual aggregate redemption or repurchase price of securities
of the issuer redeemed or repurchased by the issuer = $0.00.
Sales in excess of redemption and repurchase = $0.00.
Multiplied by 0.00034483 = $0.00.
Davis Polk & Wardwell
450 Lexington Avenue
New York, New York 10017
(212) 450-4000
September 29, 1994
Smith Barney Inc.
Unit Trust Department
Two World Trade Center
101st Floor
New York, New York 10048
Dear Sirs:
We have acted as special counsel for you, as Sponsor of
Smith Barney Unit Trusts, Directions Unit Investment Trusts
Series 100 (the "Fund"), in connection with the issuance
of units of fractional undivided interest in
the Fund (the "Units") in accordance with the related Trust
Indenture (the "Indenture") with Boston Safe Deposit and
Trust Company as trustee (the "Trustee").
The accompanying Rule 24f-2 Notice makes definite in
number the registration of Units sold in reliance upon the Rule
during the fiscal period covered by the Notice. The Units
covered by the Notice are hereinafter referred to as the
"Registered Units".
We have examined and are familiar with originals or copies,
certified or otherwise identified to our satisfaction, of such
documents and instruments as we have deemed necessary or
advisable for the purpose of this opinion.
Based upon the foregoing, we are of the opinion that the
Registered Units, assuming due execution and delivery of any
certificates evidencing the registered Units by the Sponsor and
the Trustee and assuming payment for all registered Units in
accordance with the Indenture, have been legally issued, fully
paid and non-assessable.
Very truly yours,
Davis Polk & Wardwell
