April 28, 1998 Securities and Exchange Commission Judiciary Plaza 450 Fifth Street NW Washington, DC 20549-1004 Attn: Document Control - EDGAR Ms. Patsy Mengiste RE: IDS Market Strategy Certificate File No. 333-46683 Dear Ms. Mengiste: Registrant hereby respectfully requests that you disregard the Post-Effective Amendment No. 1 filing transmitted on April 17, 1998. The Pre-Effective Amendment No. 1 filing will be transmitted today. Sincerely, Bruce Kohn Vice President and General Counsel (612) 671-2221