January 31, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
ATTN: Ms. Patsy Mengiste, Document Control - EDGAR
RE: AXP High Yield Tax-Exempt Fund, Inc.
File No. 2-63552/811-2901
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,
AXP HIGH YIELD TAX-EXEMPT FUND, INC.
Leslie L. Ogg
Vice President, General Counsel and Secretary
LLO/TV/dl
