EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 112, 497J, 1997-02-10

EMPIRE STATE MUNICIPAL EXEMPT TRUST GUARANTEED SERIES 112
497J, 1997-02-10

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                              Rule 497(j)
                              File No. 33-56513



GLICKENHAUS & CO.
6 East 43rd Street, 10th Floor
New York, New York  10017
(212) 953-7532






                                                 February 10, 1997


VIA EDGAR

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

                  Re:  Empire State Municipal Exempt Trust, Guaranteed
                       Series 112
                       File No. 33-56513

Gentlemen:

                  As Sponsors of the above-referenced Trust, we are writing
this letter to certify that:

                  (1) the form of Prospectus that would have been filed under
Rule 497(b) of the Securities Act of 1933 does not differ from that contained
in the most recent Post-Effective Amendment to the Registration Statement on
Form S-6 (the "Registration Statement"), and

                  (2) the text of the most recent Registration Statement was
filed electronically with the Securities and Exchange Commission on January
30, 1997 and became effective January 31, 1997 pursuant to Rule 485(b).

                                      Empire State Municipal Exempt
                                      Trust, Guaranteed Series 112

                                      GLICKENHAUS & CO.
                                      LEBENTHAL & CO. INC.



                                      By:  /s/ JAMES VACCACIO       
                                           James Vaccacio           
                                           as agent for the Sponsors



337760.1