May 8, 2009

Ms. Patsy Mengiste
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

ATTN.: Document Control - EDGAR

RE:  RIVERSOURCE DIVERSIFIED INCOME SERIES, INC. (FILE NOS. 002-51586 /
     811-02503)
        N-CSR for the annual report for the period ended Aug. 31, 2008 for
        RiverSource Diversified Bond Fund

     RIVERSOURCE GLOBAL SERIES, INC. (FILE NOS. 033-25824 / 811-05696)
        N-CSR for the annual reports for the period ended Oct. 31, 2008 for the
        following series:
           RiverSource Global Technology Fund, Threadneedle Emerging Markets
           Fund and Threadneedle Global Equity Fund

     RIVERSOURCE GOVERNMENT INCOME SERIES, INC. (FILE NOS. 002-96512 /
     811-04260)
        N-CSR for the annual report for the period ended May 31, 2008 for
        RiverSource Short Duration U.S. Government Fund

     RIVERSOURCE HIGH YIELD INCOME SERIES, INC. (FILE NOS. 002-86637 /
     811-03848)
        N-CSR for the annual report for the period ended May 31, 2008 for
        RiverSource High Yield Bond Fund

     RIVERSOURCE INTERNATIONAL MANAGERS SERIES, INC. (FILE NOS. 333-64010 /
     811-10427)
        N-CSR for the annual report for the period ended Oct. 31, 2008 for
        RiverSource Partners International Select Growth Fund

     RIVERSOURCE INVESTMENT SERIES, INC. (FILE NOS. 002-11328 / 811-00054)
        N-CSR for the annual report for the period ended Sept. 30, 2008 for
        RiverSource Balanced Fund

     RIVERSOURCE LARGE CAP SERIES, INC. (FILE NOS. 002-38355 / 811-02111)
        N-CSR for the annual reports for the period ended July 31, 2008
        for the following series:
           RiverSource Growth Fund, RiverSource Disciplined Equity Fund,
           RiverSource Large Cap Equity Fund and RiverSource Large Cap Value
           Fund

     RIVERSOURCE MARKET ADVANTAGE SERIES, INC. (FILE NOS. 033-30770 / 811-05897)
        N-CSR for the annual report for the period ended Jan. 31, 2009 for the
        following series:
           RiverSource Portfolio Builder Conservative Fund, RiverSource
           Portfolio Builder Moderate Conservative Fund, RiverSource Portfolio
           Builder Moderate Fund, RiverSource Portfolio Builder Moderate
           Aggressive Fund, RiverSource Portfolio Builder Aggressive Fund and
           RiverSource Portfolio Builder Total Equity Fund

     RIVERSOURCE STRATEGY SERIES, INC. (FILE NOS. 002-89288 / 811-03956)
        N-CSR for the annual reports for the period ended March 31, 2008 for the
        following series:
           RiverSource Equity Value Fund and RiverSource Small Cap Advantage
           Fund

     SELIGMAN ASSET ALLOCATION SERIES, INC. (FILE NOS. 333-85111/ 811-09545)
        N-CSR for the annual report for the period ended Dec. 31, 2008 for the
        following series:
           Seligman Asset Allocation Aggressive Growth Fund, Seligman Asset
           Allocation Balanced Fund, Seligman Asset Allocation Growth Fund and
           Seligman Asset Allocation Moderate Growth Fund

     SELIGMAN COMMON STOCK FUND, INC. (FILE NOS. 002-10835 / 811-00234)
        N-CSR for the annual report for the period ended Dec. 31, 2008 for
        Seligman Common Stock Fund, Inc.

     SELIGMAN CORE FIXED INCOME FUND, INC. (FILE NOS. 333-63546 / 811-10423)
        N-CSR for the annual report for the period ended Sept. 30, 2008 for
        Seligman Core Fixed Income Fund, Inc.



     SELIGMAN GLOBAL FUND SERIES, INC. (FILE NOS. 033-44186 / 811-06485)
        N-CSR for the annual report for the period ended Oct. 31, 2008 for the
        following series:
           Seligman Emerging Markets Fund, Seligman Global Growth Fund, Seligman
           Global Smaller Companies Fund, Seligman Global Technology Fund and
           Seligman International Growth Fund

     SELIGMAN GROWTH FUND, INC. (FILE NOS. 002-10836 / 811-00229)
        N-CSR for the annual report for the period ended Dec. 31, 2008 for
        Seligman Growth Fund, Inc.

     SELIGMAN HIGH INCOME FUND SERIES (FILE NOS. 002-93076 / 811-04103)
        N-CSR for the annual reports for the period ended Dec. 31, 2008 for the
        following series:
           Seligman High-Yield Fund and Seligman U.S. Government Securities Fund

     SELIGMAN INCOME AND GROWTH FUND, INC. (FILE NOS. 002-10837 / 811-00525)
        N-CSR for the annual report for the period ended Dec. 31, 2008 for
        Seligman Income and Growth Fund, Inc.

     SELIGMAN MUNICIPAL FUND SERIES, INC. (FILE NOS. 002-86008 / 811-03828)
        N-CSR for the annual report for the period ended Sept. 30, 2008 for the
        following series:
           Seligman Colorado Fund, Seligman Georgia Fund, Seligman Louisiana
           Fund, Seligman Maryland Fund, Seligman Massachusetts Fund, Seligman
           Michigan Fund, Seligman Minnesota Fund, Seligman Missouri Fund,
           Seligman National Fund, Seligman New York Fund, Seligman Ohio Fund,
           Seligman Oregon Fund and Seligman South Carolina Fund

     SELIGMAN MUNICIPAL SERIES TRUST (FILE NOS. 002-92569 / 811-04250)
     SELIGMAN NEW JERSEY MUNICIPAL FUND, INC. (FILE NOS. 033-13401 / 811-05126)
     SELIGMAN PENNSYLVANIA MUNICIPAL FUND SERIES (FILE NOS. 033-05793 /
     811-04666)
        N-CSR for the annual report for the period ended Sept. 30, 2008 for the
        following funds:
           Seligman Municipal Series Trust
              California High-Yield Fund, California Quality Fund, Florida Fund
              and North Carolina Fund
           Seligman New Jersey Municipal Fund, Inc.
           Seligman Pennsylvania Municipal Fund Series

     SELIGMAN VALUE FUND SERIES, INC. (FILE NOS. 333-20621 / 811-08031)
        N-CSR for the annual report for the period ended Dec. 31, 2008 for the
        following series:
           Seligman Large-Cap Value Fund and Seligman Smaller-Cap Value Fund

Dear Ms. Mengiste:

This letter responds to your comments received by telephone on April 3, 2009 for
the above-referenced Funds' annual reports filed on Form N-CSR for the periods
indicated.

COMMENT 1: For the Seligman Municipal Funds' shareholder reports, please provide
the management's discussion of fund performance (MDFP) separately for each Fund.

     RESPONSE: The Seligman Municipal Funds are generally managed in a
     consistent manner with regard to quality, duration and type of bonds. Where
     differences exist, they are commented upon if they have a significant
     effect on performance. For example, the last paragraph of the MDFP for the
     report including Seligman Municipal Series Trust notes the impact on
     various funds of their relative holdings of pollution control/industrial
     development bonds. Future reports will provide additional, separate
     commentary on specific Funds, as appropriate.

COMMENT 2: For applicable Fund shareholder reports, please revise the graph
depicting the Fund's long-term performance to improve the ability to distinguish
between the lines representing the Fund and its comparative indices.

     RESPONSE: The graph will be redesigned to better distinguish between the
     lines representing the Fund and its comparative indices. Design changes may
     include one or more of the following: varying line thickness and shading,
     minimizing the scale used for the vertical axis and increasing the
     frequency of plot points.



COMMENT 3: In general, at fiscal year end or subsequent thereto, have the Funds
experienced any issues with regard to liquidity, valuation, pricing or
redemptions? If so, to what extent?

     RESPONSE: During the period, no Fund experienced liquidity issues impacting
     its investment operations or its ability to satisfy redemption requests,
     and no Fund experienced material pricing or valuation issues. Because of
     the volatility of the recent market environment, however, Fund management
     has spent increased time and effort to assess the adequacy and sufficiency
     of its pricing and valuation procedures.

COMMENT 4: In particular with regards to defaulted portfolio securities, at
fiscal year end or subsequent thereto, have the Funds experienced any material
issues with regard to pricing or liquidity? If so, to what extent?

     RESPONSE: During the period, no Fund experienced a material increase in its
     exposure to defaulted securities (i.e., no Fund experienced a liquidity
     issue as a result of defaulted portfolio securities), and there were no
     issues related to the pricing and valuation of such securities. Fund
     management continues to adhere to its process for monitoring defaulted
     portfolio securities.

COMMENT 5: With regards to securities on loan, please describe the Funds' policy
with regard to the collateral received. Is the collateral invested? Have there
been any problems with pricing of the collateral? Also, please explain whether
the Funds' retain voting authority for securities on loan.

     RESPONSE: The RiverSource and Threadneedle Funds have a Securities Lending
     Agreement (the Agreement) with JPMorgan Chase Bank, National Association
     (JPMorgan) that authorizes JPMorgan as securities lending agent to lend
     securities to authorized borrowers on behalf of these Funds. In January
     2009, the Board approved this Agreement be adopted for the Seligman Funds.
     The Seligman Funds will begin lending following their transition to
     JPMorgan as custodian, which is expected to occur in the second or third
     quarter 2009. All securities are eligible to be loaned. The Funds retain
     discretionary authority to recall securities on loan in order to vote
     proxies. The Funds have not had any issues with collateral including the
     pricing of collateral. Additional background regarding the securities
     lending program is included in the shareholder reports for those Funds that
     participate in the securities lending program substantially as follows.

     Pursuant to the Agreement, all loaned securities are initially
     collateralized in an amount equivalent to 102% (for securities denominated
     in U.S. dollars) or 105% (for all other securities) of the value of the
     loaned securities, including accrued interest in the case of fixed income
     securities. Collateral is maintained over the life of the loan thereafter
     in an amount not less than 100% of the market value of loaned securities,
     as determined at the close of each business day, except to the extent that
     a collateral shortfall is due to a diminution in the market value of
     authorized investments in which cash collateral is invested. Any additional
     collateral required to maintain those levels due to market fluctuations of
     the loaned securities is delivered the following business day. Collateral
     is either in the form of cash or U.S. government securities. Cash
     collateral received is invested by the lending agent on behalf of the Fund
     into authorized investments pursuant to the Agreement. The investments made
     with the cash collateral are listed on the Portfolio of Investments and the
     value of cash collateral received at period end is disclosed on the
     Statement of Assets and Liabilities along with the related obligation to
     return the collateral upon return of the securities loaned.

     Pursuant to the Agreement, the Fund receives income for lending its
     securities either in the form of fees or by earning interest on invested
     cash collateral, net of negotiated rebates paid to borrowers and fees paid
     to the lending agent for services provided and any other securities lending
     expenses. Income earned from securities lending is included in the
     Statement of Operations. The Fund also continues to earn interest and
     dividends on the securities loaned.

     Risks of delay in recovery of securities or even loss of rights in the
     securities may occur should the borrower of the securities fail
     financially. Risks may also arise to the extent that the value of the
     securities loaned increases above the value of the collateral received.
     JPMorgan will indemnify the Fund from losses resulting from a borrower's
     failure to return a loaned security when due. Such indemnification does not
     extend to losses



     associated with declines in the value of cash collateral investments. Loans
     are subject to termination by the Funds or the borrower at any time, and
     are, therefore, not considered to be illiquid investments.

COMMENT 6: To the extent a Fund has a high rate of portfolio turnover, please
highlight it in the MDFP.

     RESPONSE: Funds that have experienced a high rate of portfolio turnover
     during the last fiscal year will highlight the portfolio turnover in the
     MDFP.

COMMENT 7: Please supplementally describe the circumstances under which cash
collateral for securities lending is held with the broker instead of the
custodian.

     RESPONSE: JPMorgan acts as the custodian and the securities lending agent
     for the RiverSource Funds. As described above in the Response to Comment 5,
     it is currently anticipated that the Seligman Funds will begin
     participating in JPMorgan's securities lending program following their
     transition to JPMorgan as custodian, which is expected to occur in the
     second or third quarter 2009. Under the Agreement, JPMorgan holds cash
     collateral from securities lending for each Fund in a segregated account
     that is separate from each Fund's primary custodial accounts. Cash
     collateral is not held by brokers that receive loaned securities.

COMMENT 8: In the Notes to Portfolio of Investments, please include the
percentage of Fund assets held in illiquid securities.

     RESPONSE: The percentage of Fund assets held in illiquid securities will be
     added to the applicable footnote to the list of Portfolio of Investments.

COMMENT 9: For the Seligman Fund shareholder reports, please explain whether
mortgage dollar rolls are included in Fund borrowing.

     RESPONSE: The Seligman Funds account for mortgage dollar rolls as discrete
     transactions and record a gain or loss on the sale of the initial security
     purchased. The payable for the new security purchased is included within
     the line item "Payable for securities purchased" in the Statement of Assets
     and Liabilities. They are not treated as borrowings. If the settlement date
     of the new security purchased is beyond trade date + 3, the Fund segregates
     assets of equal or greater value to cover its purchase obligation.

COMMENT 10: For the RiverSource and Threadneedle Fund shareholder reports,
supplementally explain what "worst of call options" are.

     RESPONSE: A worst-of-call option is an over-the-counter options contract
     comprised of a basket, or bundle, of call options all with the same
     expiration dates but for different underlying assets. On the expiration
     date, only the worst performing option (the option where the percentage
     move in the price of the underlying asset from trade date to expiration
     date is the least) will be exercised.



In connection with the N-CSR filings identified above for the above-referenced
Registrants, each Registrant hereby acknowledges the following:

     The disclosures in the filing are the responsibility of the Registrant and
     the Registrant is fully responsible for the adequacy or accuracy of the
     disclosures in this filing. The Registrant represents to the Commission
     that comments made by the Commission, or the staff acting pursuant to
     delegated authority, or changes to disclosure in response to staff comments
     in the filing reviewed by the staff, do not foreclose the Commission from
     taking any action with respect to the filing, and the Registrant represents
     that it will not assert this action as a defense in any proceeding
     initiated by the Commission or any person, under the federal securities
     laws of the United States.

If you have any questions, please contact either me at 612-671-4321 or Heidi
Brommer at 612-671-2403.

Sincerely,


/s/ Christopher O. Petersen
-------------------------------------
Christopher O. Petersen
Vice President and Group Counsel
Ameriprise Financial, Inc.