INDEPENDENT AUDITORS' REPORT
The Board of Directors Seligman Communications and
Information Fund, Inc.
In planning and performing our audit of the financial statements of Seligman
Communications and Information Fund, Inc. (the "Fund") for the period ended June
30, 2000 (on which we have issued our report dated August 11, 2000), we
considered its internal control, including control activities for safeguarding
securities, in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance
on the Fund's internal control.
The management of the Fund is responsible for establishing and maintaining
internal control. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit pertain to the
entity's objective of preparing financial statements for external purposes that
are fairly presented in conformity with accounting principles generally accepted
in the United States of America. Those controls include the safeguarding of
assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, error or fraud may
occur and not be detected. Also, projections of any evaluation of internal
control to future periods are subject to the risk that it may become inadequate
because of changes in conditions, or that effectiveness of the design and
operation may deteriorate.
Our consideration of the Fund's internal control would not necessarily disclose
all matters in internal control that might be material weaknesses under
standards established by the American Institute of Certified Public Accountants.
A material weakness is a condition in which the design or operation of one or
more of the internal control components does not reduce to a relatively low
level the risk that misstatements caused by error or fraud in amounts that would
be material in relation to the financial statements being audited may occur and
not be detected within a timely period by employees in the normal course of
performing their assigned functions. However, we noted no matters involving the
internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
June 30, 2000.
This report is intended solely for the information and use of management, and
the Board of Directors of Seligman Communications and Information Fund, Inc.,
and is not intended to be and should not be used by anyone other than these
specified parties.
DELOITTE & TOUCHE, LLP
New York, New York
August 11, 2000
