FIRST TRUST PORTFOLIOS L.P.
                      120 EAST LIBERTY DRIVE
                     WHEATON, ILLINOIS  60187




                          April 2, 2012



Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549

Attn:     Filing Desk, Stop 1-4

     Re:           FT 3478
              (File No. 333-179818) (CIK No. 0001541066)

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. 2,  which was the most recent Amendment to the Registration
Statement, was filed electronically with the Commission on
March 27, 2012.

                                    Very truly yours,
                                    FT 3478, Registrant



                                    By: FIRST TRUST PORTFOLIOS L.P., Depositor