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UNITED HIGH INCOME FUND, INC.
6300 LAMAR AVENUE
P. O. BOX 29217
SHAWNEE MISSION, KANSAS 66201-9217
June 29, 2000
Securities and Exchange Commission
450 Fifth Street, N. W.
Judiciary Plaza
Washington, D. C. 20549
Re: United High Income Fund, Inc.
File Nos. 2-63643 and 811-2907/CIK No. 310254
Dear Sir or Madam:
We are hereby transmitting for filing through EDGAR Post-Effective Amendment
No. 31 to the Registration Statement under the Securities Act of 1933 and
Amendment No. 28 under the Investment Company Act of 1940 for the
above-referenced Fund. This transmission contains a conformed signature page,
a conformed opinion of counsel and the conformed consent of the Fund's
independent auditors. The manually signed originals of these documents are
maintained at the offices of the Fund.
The primary purpose of this Amendment is to reflect the name change of the
Fund to Waddell & Reed Advisors High Income Fund, Inc. and to include audited
financial statements for the Fund for its fiscal year ended March 31, 2000.
The Amendment also updates other information in the Fund's prospectus and
statement of additional information and reflects non-material language,
organizational and editorial changes, including the use of a combined
prospectus with other funds in the fund complex.
This filing is being made pursuant to paragraph (b) of Rule 485. It is
proposed that this filing will become effective June 30, 2000.
If you have any questions or comments concerning the foregoing, please
contact the undersigned at (913) 236-1923.
Very truly yours,
/s/ Kristen A. Richards
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Kristen A. Richards
Vice President and Secretary
KAR:sw
