October 29, 2010
Scott R. Plummer 5228 Ameriprise Financial Center Minneapolis, MN 55474 (612) 671-1947 |
VIA EDGAR
Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549-1004
Attn: Patsy Mengiste
Re: | RiverSource Government Income Series, Inc. (the “Registrant”); File No. 811-04260 |
Dear Ms. Mengiste:
On behalf of the Registrant, electronically transmitted herewith is the Registrant’s registration statement on Form N-14 (the “Registration Statement”) relating to the issuance of shares in connection with the reorganization of the Columbia Federal Securities Fund series of Columbia Funds Series Trust I (File No. 811-04367) into the Columbia U.S. Government Mortgage Fund series (formerly, the RiverSource U.S. Government Mortgage Fund series) of the Registrant (the “Reorganization”).
We note that the proxy statement/prospectus and related statement of additional information will also be filed in a separate registration statement on Form N-14 by RiverSource Series Trust (File No. 811-21852), because the board of directors of the Registrant has approved the redomiciling of Columbia U.S. Government Mortgage Fund into a newly created series of RiverSource Series Trust that has also been named Columbia U.S. Government Mortgage Fund (the “Redomiciling”). The Redomiciling is subject to approval by shareholders of Columbia U.S. Government Mortgage Fund. If the Redomiciling is approved by shareholders of Columbia U.S. Government Mortgage Fund, it is expected that the Redomiciling will occur prior to the Reorganization, in which case the surviving fund in the Reorganization will be the newly created series of RiverSource Series Trust. If the Redomiciling has not been completed prior to the closing of the Reorganization, the surviving fund in the Reorganization will be the existing series of RiverSource Government Income Series, Inc.
The Registration Statement is proposed to become effective on December 6, 2010 pursuant to Rule 488 under the Securities Act of 1933, as amended. We would greatly appreciate receiving any comments you might have at your earliest convenience.
Please direct all of your questions and/or comments regarding this filing to Brian McCabe of Ropes & Gray LLP at 617.951.7801 or Brian.McCabe@ropesgray.com, or, in his absence, to Christopher Petersen of Ameriprise Financial at 612.671.4321 or christopher.o.petersen@ampf.com.
Very truly yours, |
/s/ Scott R. Plummer |
Scott R. Plummer Vice President, General Counsel and Secretary RiverSource Government Income Series, Inc. |