Exhibit to Item 77Q1


January 24, 2008


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

Ladies and Gentlemen:

We were previously principal accountants for RiverSource High Yield Income
Series, Inc. (the "Registrant"), and, under the date of July 20, 2007, we
reported on the Registrant's financial statements for RiverSource High Yield
Bond Fund as of and for the years ended May 31, 2007 and 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, dated on January 24, 2008, 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