J. & W. Seligman & Co.
Incorporated
May 6, 1999
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549
Re: Seligman High Income Fund Series (the "Fund")
Post-Effective Amendment No. 26
File No. 2-93076 and 811-4103
Dear Sir or Madam:
Pursuant to Rule 497(j) under the Securities Act of 1933, I hereby
certify that the Prospectus and Statement of Additional Information that would
have been filed pursuant to Rule 497(c) does not differ from that contained in
Post-Effective Amendment No. 26 to the Fund's Registration Statement on
Form N-1A filed electronically with the Securities and Exchange Commission
on April 30, 1999.
If you have any questions, please do not hesitate to call me at
(212) 850-1375.
Very truly yours,
/s/Jennifer G. Muzzey
Jennifer G. Muzzey
Legal Assistant
Law & Regulation
JGM/jgm
100 Park Avenue New York, NY 10017 (212) 850-1864
