INDEPENDENT AUDITORS' REPORT
The Board of Directors and Shareholders Seligman Global Fund Series, Inc. In
planning and performing our audit of the financial statements of Seligman Global
Fund Series, Inc. (the "Company") (including Emerging Markets Fund, Global
Growth Fund, Global Smaller Companies Fund, Global Technology Fund and
International Growth Fund) for the year ended October 31, 2000 (on which we have
issued our report dated December 15, 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 to comply with requirements of Form N-SAR, and not to
provide assurance on the Company's internal control.
The management of the Company 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, misstatements due to
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
the internal control may become inadequate because of changes in conditions or
that the degree of compliance with policies or procedures may deteriorate. Our
consideration of the Company's internal control would not necessarily disclose
all matters in the 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 due to 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
Company's internal control and its operation, including controls for
safeguarding securities, that we consider to be material weaknesses as defined
above as of October 31, 2000. This report is intended solely for the information
and use of management, the Board of Directors and Shareholders of Seligman
Global Fund Series, Inc., and the Securities Exchange Commission 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
December 15, 2000
