KEMPER DEFINED FUNDS SERIES 26, 497J, 1994-10-12

KEMPER DEFINED FUNDS SERIES 26
497J, 1994-10-12

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                         KEMPER UNIT INVESTMENT TRUSTS
                              77 WEST WACKER DRIVE
                            CHICAGO, ILLINOIS  60601

                                October 11, 1994

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

Attn:     Filing Desk, Stop 1-4

    Re:               Kemper Defined Funds Series 26
                    (File No. 33-55873) (CIK No. 910887)

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 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. Amendment No. 1,
which was the most recent Amendment to the Registration Statement, filed
electronically with the Commission on October 11, 1994.

                       Very truly yours,



                       KEMPER UNIT INVESTMENT TRUSTS