PAGE 1 September 12, 1994 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 ATTN: Ms. Patsy Mengiste RE: IDS Federal Income Fund, Inc. Form type: N14EL24 Accession number: 912057-94-003013 File No. 33-55423 Dear Patsy: Pursuant to Rule 477 under the Securities Act of 1933, on behalf of the Registrant, we request a withdrawal of the above-mentioned Registration Statement under Form N-14. This filing, a Pre- Effective Amendment No. 1, was inadvertently filed under form type: N14EL24. The correct form type: N14EL24/A was subsequently revised, filed and accepted. Very truly yours, Eileen J. Newhouse Counsel cc: Patsy Mengiste EJN/HB/cah