Exhibit to Item 77K

Changes in Registrant's Certifying Accountant


On April 13, 2007, KPMG LLP was dismissed as RiverSource Large Cap Series, Inc.
(the "Registrant") principal accountants. The Joint Audit Committee and the
Board of Directors of the Registrant approved the dismissal of KPMG LLP on April
12, 2007.

The audit reports of KPMG LLP on the Registrant's financial statements as of and
for the fiscal years ended July 31, 2006 and 2005 did not contain an adverse
opinion or a disclaimer of opinion, nor was such report qualified or modified as
to uncertainty, audit scope or accounting principles. During the Registrant's
two fiscal years ended July 31, 2006, and the subsequent interim period through
April 13, 2007, there were no (i) disagreements with KPMG LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
KPMG LLP, would have caused KPMG LLP to make reference in connection with their
opinions to the subject matter of the disagreement; or (ii) reportable events
pursuant to paragraph (v) of Item 304(a)(1) of Regulation S-K.

The Registrant has requested KPMG LLP to furnish a letter addressed to the SEC
stating whether or not it agrees with the above statements. A copy of that
letter dated September 27, 2007, from KPMG LLP is filed as Exhibit 77Q(1)to this
Form N-SAR.

On April 12, 2007, the Board of Directors of the Registrant approved the
engagement of Ernst & Young LLP (E&Y) as its independent auditors for the fiscal
year ending July 31, 2007 to replace KPMG LLP. During the Registrant's two
fiscal years ended July 31, 2006 and 2005, and the subsequent interim period
preceding E&Y's appointment, neither the Registrant nor anyone on behalf of the
Registrant consulted with E&Y on any matter regarding: (i) the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Registrant's
financial statements, and neither a written report was provided to the
Registrant nor oral advice was provided that E&Y concluded was an important
factor considered by the Registrant in reaching a decision as to the accounting,
auditing or financial reporting issue; or (ii) either a disagreement or a
reportable event, as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K,
respectively.