April 24, 2009 Securities and Exchange Commission 100 F Street N.E., Washington, DC 20549-1004 ATTN: Document Control - EDGAR Re: RiverSource Life Insurance Company ("Registrant") RiverSource(R) Group Variable Annuity Contract Post-Effective Amendment No. 1 on Form S-1 File No. 333-149951 Dear Commissioners: Registrant has filed its Post-Effective Amendment No. 1 on Form S-1on or about April 24, 2009. Pursuant to Rule 461, the Underwriter, RiverSource Distributors, Inc., now respectfully requests that the effective date of the Registration be accelerated and that the Registration Statement be declared effective on May 1, 2009. Yours truly, RiverSource Distributors, Inc. By: /s/ Scott R. Plummer ---------------------------------- Scott R. Plummer Chief Counsel