Exhibit to Item 77Q1



October 25, 2007


Securities and Exchange Commission 450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for RiverSource Diversified Income
Series, Inc. (the "Registrant"), and, under the date of October 20, 2006 we
reported on the financial statements of the Registrant as of and for the years
ended August 31, 2006. On April 13, 2007 we were dismissed. We have read the
Registrant's statements included under Sub-Item 77K of its Form N-SAR, provided
to us on October 25, 2007, and we agree with such statements, except that we are
not in a position to agree or disagree with the statement that (i) The Joint
Audit Committee and the Board of Directors of the Registrant approved the
dismissal of KPMG LLP on April 12, 2007 or (ii) the statements in the last
paragraph.

Very truly yours,

/s/ KPMG LLP