Law Offices of
CHAPMAN AND CUTLER LLP
111 West Monroe Street, Chicago, Illinois 60603-4080
FAX (312) 701-2361
Telephone (312) 845-3000
chapman.com
Theodore S. Chapman San Francisco
1877-1943
Henry E. Cutler 595 Market Street
1879-1959 San Francisco, CA 94105
(415) 541-0500
Salt Lake City
50 South Main Street
Salt Lake City,
Utah 84144
(801) 533-0066
January 7, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attn: Filing Desk, Stop 1-4
Re: Advisor's Disciplined Trust 26 (the "Fund")
(CIK 1301306)
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Ladies/Gentlemen:
Transmitted herewith on behalf of Fixed Income Securities, L.P., depositor
and principal underwriter of the Fund, is a Registration Statement on Form S-6
for the registration under the Securities Act of 1933 of units representing the
ownership of interests in the Fund.
We currently anticipate that the registration statement for the Fund will
not contain disclosures which would render it ineligible to become effective
pursuant to Rule 487 under the Securities Act of 1933.
No notification of registration or registration statement under the
Investment Company Act of 1940 is currently being submitted to the Commission,
as the filings under Investment Company Act File No. 811-21056 for Advisor's
Disciplined Trust are intended to be applicable to this series of the Fund.
Inasmuch as the Fund is not yet operative, no filings have been required
under any of the acts administered by the Commission. Therefore, for purposes
of Securities Act Release No. 5196 there are no delinquencies to be reported or
other references to be made to filings under the 1934 Act.
If you have any questions, please do not hesitate to contact Scott R.
Anderson at (312) 845-3834 or the undersigned at (312) 845-3787.
Very truly yours,
CHAPMAN AND CUTLER LLP
By /s/ MARK J. KNEEDY
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Mark J. Kneedy
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