February 22, 1994
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Rule 24f-2 Notice for
(i) The fiscal year for which this notice is filed: Fiscal year ended December 31, 1993.
(ii) The number or amount of securities of the same class or series which have been registered under the Securities act of 1933 other than pursuant to Rule 24f-2 but which were unsold at the beginning of the fiscal year: None.
(iii) The number or amount of securities registered during the fiscal year other than pursuant to Rule 24f-2: None.
(iv) The number or amount of securities sold during the fiscal year: $335,029.95.
(v) The number or amount of securities sold during the
fiscal year in reliance upon registration pursuant to Rule 24f-2:
By Merrill Lynch, Pierce, Fenner & Smith Incorporated, Agent for the Sponsors
By /s/ Ernest Fabio Vice President ---------------------- * Actual aggregate sale price for which securities were sold = $335,029.95.
- Actual aggregate redemption or repurchase price of securities of the issuer redeemed or repurchased by the issuer = $1,408,119.36.
Sales in excess of redemption and repurchase = $0.00.
Multiplied by 0.00034483 = $0.00.
Davis Polk & Wardwell 450 Lexington Avenue New York, New York 10017 (212) 450-4000
February 22, 1994
Merrill Lynch, Pierce, Fenner &
Smith Incorporated as Agent
for the Sponsors of certain
Unit Investment Trusts
800 Scudders Mill Road
Plainsboro, New Jersey 08536
We have acted as special counsel for you and the other Sponsors of Defined Asset Funds - Municipal Investment Trust Fund, Multistate Series 8Q (the "Fund"), in connection with the issuance of units of fractional undivided interest in the Fund (the "Units") in accordance with the related Trust Indenture (the "Indenture") with the trustee. The accompanying Rule 24f-2 Notice (the "Notice") for the Fund makes definite in number the registration of Units sold in reliance upon the Rule during the fiscal period covered by the Notice. The Units covered by the Notice are hereinafter referred to as the "Registered Units".
We have examined and are familiar with originals or copies, certified or otherwise identified to our satisfaction, of such documents and instruments as we have deemed necessary or advisable for the purpose of this instrument.
Based upon the foregoing, we are of the opinion that the Registered Units, assuming due execution and delivery of any certificates evidencing the Registered Units by the Sponsors and the Trustee and assuming payment for all registered Units in accordance with the Indenture, have been legally issued and are fully-paid and non-assessable.
Very truly yours,
Davis Polk & Wardwell