KEMPER DEFINED FUNDS SERIES 28, 497J, 1994-12-15

KEMPER DEFINED FUNDS SERIES 28
497J, 1994-12-15

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

                               December 15, 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 28
                     (File No. 33-56779) (CIK No. #910892)

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 December 14, 1994. 



                                         Very truly yours,
 

                                         KEMPER UNIT INVESTMENT TRUSTS