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February 2, 1994
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
ATTN: Ms. Patsy Mengiste, Document Control - EDGAR
RE: IDS High Yield Tax-Exempt Fund, Inc.
File No. 2-63552
Dear Ms. Mengiste:
Registrant certifies that the form of prospectus and Statement of
Additional Information that would have been filed under paragraph
(c) of Rule 497 would not have differed from that contained in the
most recent Registration Statement or Amendment, and the text of
the most recent Registration Statement or Amendment has been filed
electronically.
Sincerely,
IDS HIGH YIELD TAX-EXEMPT FUND, INC.
Leslie L. Ogg
Vice President, General Counsel and Treasurer
LLO/CW/cah<PAGE>