K&L|GATES                         Kirkpatrick & Lockhart Preston Gates Ellis LLP
                                  1601 K Street NW
                                  Washington, DC  20006-1600

                                  T 202.778.9000     www.klgates.com


                                  May 20, 2008


VIA EDGAR
---------

Mr. Vincent J. Di Stefano
Office of Disclosure and Review
Division of Investment Management
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC  20549

     Re:      RMK Advantage Income Fund, Inc.
                  (File No. 811-21631)
              RMK High Income Fund, Inc.
                  (File No. 811-21332)
              RMK Multi-Sector High Income Fund, Inc.
                  (File No. 811-21833)
              RMK Strategic Income Fund, Inc.
                  (File No. 811-21487)
              Morgan Keegan Select Fund, Inc.
                  (File No. 811-09079)
              Preliminary Proxy Statements on Schedule 14A
              --------------------------------------------

Dear Mr. Di Stefano:

     Set forth below are the responses of the above registrants (the "Funds") to
the staff's comments on the Funds'  preliminary proxy statements filed on May 2,
which you conveyed during our telephone call on May 9.

1.   COMMENT:  In the first  paragraph  under  the  heading  "Reasons  for Board
     Approval and Recommendation," please add disclosure regarding what prompted
     the proposed change in the Funds' investment adviser.

     RESPONSE:  We revised  the first  paragraph  under the  "Reasons  for Board
     Approval and Recommendation," as follows:

     In late 2007, HBAM, which had been serving as a valuation consultant to the
     Funds since  August  2007,  expressed  an  interest in becoming  the Funds'
     investment  adviser and began  discussions  with MAM regarding  HBAM taking
     over the  management  of the Funds.  MAM  requested and received a proposal
     from HBAM under which HBAM would serve as investment  adviser to the Funds.
     The details of the proposal from HBAM (the  "Proposal") were discussed with



K&L|GATES

Mr. Vincent J. Di Stefano
May 20, 2008
Page 2


     the Independent  Directors during a telephonic  meeting on January 16, 2008
     and at an in-person  meeting held on January 23, 2008.  MAM  represented to
     the Boards that MAM believed that the Proposal was in the best interests of
     the  shareholders  of each of the  Funds.  The  essential  elements  of the
     Proposal have been incorporated into the Adoption Agreement.

2.   COMMENT:  In the second  paragraph under the heading  "Section 15(f) of the
     1940 Act,"  please  explain  why HBAM has agreed  that at least 75% of each
     Fund's directors will be Independent Directors for only two years after the
     consummation of the Transaction and not three years.

     RESPONSE:  This was an inadvertent  typographical error. The disclosure has
     been  corrected  to state  that HBAM has  agreed  that at least 75% of each
     Fund's  directors will be  Independent  Directors for three years after the
     consummation of the Transaction.


                                    * * * * *

     If you have any questions  regarding the  foregoing,  please  contact me at
(202) 778-9024, or Alan Porter at (202) 778-9186.

                                        Sincerely,

                                        /s/ Mitra Shakeri
                                        -----------------
                                        Mitra Shakeri