Exhibit to Item 77K

Changes in Registrant's Certifying Accountant

On April 13, 2007, KPMG LLP was dismissed as RiverSource Dimensions 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 period ended July 31, 2006 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
period 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 fiscal
period ended July 31, 2006 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.