Exhibit 16.2
[Ernst & Young Letterhead]
March 1, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K/A dated March 1, 2011 of RiverSource Life Insurance Company and are in agreement with the statements contained in the second, third, and fourth paragraphs on page 2 of such Form 8-K/A. We have no basis to agree or disagree with the other statements of the registrant contained therein.
| Very truly yours, |
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| /s/ Ernst & Young LLP |
