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: Registrant is filing Pre-Effective Amendment No. 1 on Form N-14 pursuant to Rule 473(b) for the purpose of declaring the Registration Statement effective. Pursuant to Rule 461, Registrant respectively 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. A letter on behalf of the Principal Underwriter also is accompanying this filing. If you have any questions regarding this filing, please contact Christopher O. Petersen at 612-671-4321 or Anna Butskaya at 612-671-4993. Sincerely, /s/ Scott R. Plummer ------------------------------------ Scott R. Plummer Vice President, General Counsel and Secretary RiverSource Government Money Market, Inc.