EX-99.77B ACCT LTTR

           REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors and Shareholders
RiverSource Diversified Income Series, Inc.:


In planning and performing our audit of the financial statements of
RiverSource Diversified Bond Fund (a series of RiverSource Diversified
Income Series, Inc.) for the year ended August 31, 2006, in accordance
with the standards of the Public Company Accounting Oversight Board
(United States), we considered its internal control over financial
reporting, including control activities for safeguarding securities, as a
basis for designing our audit procedures for the purpose of expressing
our opinion on the financial statements and comply with the requirements
of Form N-SAR, but not for the purpose of expressing an opinion on the
effectiveness of the Fund's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of RiverSource Diversified Income Series, Inc. is
responsible for establishing and maintaining effective internal control
over financial reporting. In fulfilling this responsibility, estimates
and judgments by management are required to assess the expected benefits
and related costs of controls. A company's internal control over
financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with U.S.
generally accepted accounting principles. Such internal control includes
policies and procedures that provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or
disposition of a company's assets that could have a material effect on
the financial statements.

Because of inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk
that controls may become inadequate because of changes in conditions, or
that the degree of compliance with the policies or procedures may
deteriorate.

A control deficiency exists when the design or operation of a control
does not allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect misstatements
on a timely basis. A significant deficiency is a control deficiency, or
combination of control deficiencies, that adversely affects the company's
ability to initiate, authorize, record, process or report external
financial data reliably in accordance with U.S. generally accepted
accounting principles such that there is more than a remote likelihood
that a misstatement of the company's annual or interim financial
statements that is more than inconsequential will not be prevented or
detected. A material weakness is a significant deficiency, or combination
of significant deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim
financial statements will not be prevented or detected.


Our consideration of the RiverSource Diversified Income Series, Inc.
internal control over financial reporting was for the limited purpose
described in the first paragraph and would not necessarily disclose all
deficiencies in internal control that might be significant deficiencies
or material weaknesses under the standards established by the Public
Company Accounting Oversight Board (United States). However, we noted no
deficiencies in the RiverSource Diversified Income Series, Inc. internal
control over financial reporting and its operation, including controls
for safeguarding securities, that we consider to be a material weakness
as defined above as of August 31, 2006.

This report is intended solely for the information and use of management,
the Board of Directors of RiverSource Diversified Income Series, Inc. and
the Securities and Exchange Commission and is not intended to be and
should not be used by anyone other than these specified parties.



                                            /s/ KPMG LLP
                                            ------------
                                                KPMG LLP


Minneapolis, Minnesota
October 20, 2006

EX-99.77E LEGAL

Exhibit 77E

     Ameriprise Financial and certain of its affiliates have historically been
involved in a number of legal, arbitration and regulatory proceedings,
including routine litigation, class actions, and governmental actions,
concerning matters arising in connection with the conduct of their business
activities. Ameriprise Financial believes that the fund is not currently the
subject of, and that neither Ameriprise Financial nor any of its affiliates
are the subject of, any pending legal, arbitration or regulatory proceedings
that are likely to have a material adverse effect on the fund or the ability
of Ameriprise Financial or its affiliates to perform under their contracts
with the fund. Ameriprise Financial is required to make 10-Q, 10-K and, as
necessary, 8-K filings with the Securities and Exchange Commission on legal
and regulatory matters that relate to Ameriprise Financial and its affiliates.
Copies of these filings may be obtained by accessing the SEC website at
www.sec.gov.