January 25, 2010 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 ATTN.: Ms. Patsy Mengiste Document Control - EDGAR RE: Form N-14 Pre-Effective Amendment No. 1 for RiverSource Government Money Market Fund, Inc. File No.: 333-163371 Dear Ms. Mengiste: Pursuant to Rule 461, RiverSource Fund Distributors, Inc., the Principal Underwriter, respectfully requests that the effective date of the above-mentioned Registration Statement be accelerated and declared effective on January 27, 2010, or as soon as practicable thereafter. Sincerely, RiverSource Fund Distributors, Inc. (Principal Underwriter) /s/ Patrick T. Bannigan ------------------------------------ Patrick T. Bannigan Vice President