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SIGNATURE THOMAS G. ROSE
TITLE TREASURER
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<F1>Class A only. All other data are fund level.
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INDEPENDENT AUDITORS' REPORT
The Board of Trustees
Seligman Pennsylvania Municipal Fund
In planning and performing our audit of the financial statements of Seligman
Pennsylvania Municipal Fund (the "Fund") for the year ended September 30, 1998
(on which we have issued our report dated October 30, 1998), 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 to comply with the requirements of Form
N-SAR, 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 generally accepted accounting
principles. Those controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition. Because of inherent limitations
in internal control, errors or fraud may occur and not be detected. Also,
projection of any evaluation of internal control to future periods is subject to
the risk that it may be become inadequate because of changes in conditions or
that the 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 errors 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 Fund's internal control and its
operation, including controls for safeguarding securities, that we consider to
be material weaknesses as defined above as of September 30, 1998. This report is
intended solely for the information and use of management, the Board of Trustees
of Seligman Pennsylvania Municipal Fund, and the Securities Exchange Commission.
October 30, 1998
/S/ DELOITTE & TOUCHE, LLP
- --------------------------
