EXHIBIT 77K

       August 11, 2009

       Changes in Registrant's Certifying Accountant

1.     On March 11, 2009 the Audit Committee of Seligman Portfolios, Inc. (the
       "Registrant") recommended and the Board of Directors approved the
       appointment of Ernst & Young LLP as the independent registered public
       accounting firm to serve as auditors for the Registrant effective March
       18, 2009. As of March 11, 2009 Deloitte & Touche LLP ("Deloitte") no
       longer serves as the Registrant's independent registered public
       accounting firm. Deloitte completed the audit of the Registrant's
       financial statements for the fiscal year ended December 31, 2008 and
       issued its report thereon on February 27, 2009.

2.     The reports of Deloitte on the Registrant's financial statements as of
       and for the year ended December 31, 2008 and the year ended December 31,
       2007 contained no adverse opinion or disclaimer of opinion and were not
       qualified or modified as to uncertainty, audit scope or accounting
       principles. During such periods and the subsequent interim period
       preceding Ernst & Young LLP's appointment, there were no (i)
       disagreements between the Registrant and Deloitte on any matter of
       accounting principles or practices, financial statement disclosure, or
       audit scope or procedures, which such disagreements, if not resolved to
       the satisfaction of Deloitte would have caused them to make reference
       thereto in their reports on the Registrant's financial statements; or
       (ii) reportable events pursuant to paragraph (v) of Item 304(a)(1) of
       Regulation S-K.

3.     The Registrant has requested that Deloitte furnish a letter addressed to
       the SEC stating whether or not it agrees with the above statements. A
       copy of that letter dated August 11, 2009 from Deloitte is filed as
       Exhibit 77Q(1) to this Form N-SAR.

4.     During the Registrant's two years ended December 31, 2007 and December
       31, 2008 and the subsequent interim period preceding Ernst & Young LLP's
       appointment as the Registrant's independent registered public accounting
       firm, neither the Registrant nor anyone on behalf of the Registrant
       consulted with Ernst & Young LLP on any matter regarding: (i) the
       application of accounting principles to a specified transaction, either
       completed or proposed, or the type of audit opinion that might be
       rendered on the Registrant's financial statements, and neither a written
       report was provided to the Registrant nor oral advice was provided that
       Ernst & Young LLP concluded was an important factor considered by the
       Registrant in reaching a decision as to the accounting, auditing or
       financial reporting issue; or (ii) either a disagreement or a reportable
       event, as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K,
       respectively.