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8-K - 8-K - TRI-CONTINENTAL CORPd374616d8k.htm

[Ernst & Young Letterhead]

July 3, 2012

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-4720

Gentlemen:

We have read Item 4.01 of Form 8-K dated July 3, 2012 of Tri-Continental Corporation and are in agreement with the statements in the second paragraph on page 2 of such Form 8-K. We have no basis to agree or disagree with the other statements of the registrant contained therein.

/s/ Ernst & Young LLP