EXHIBIT 77Q1


August 11, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read and agree with Attachment 77K of the Seligman Portfolios, Inc.
(Commission File No. 811-05221) Form N-SAR dated June 30, 2009, and have the
following comments:

         1.  We agree with the statements made in paragraphs 1, 2 and 3.

         2.  We have no basis on which to agree or disagree with the statements
             made in paragraph 4.

Yours truly,

/s/ DELOITTE & TOUCHE LLP