May 2, 2008

VIA EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

ATTN: Document Control - EDGAR

RE: POST-EFFECTIVE AMENDMENT NO. 25 ON FORM N-6
    RIVERSOURCE OF NEW YORK ACCOUNT 8
    FILE NOS. 333-44644 AND 811-05213
         RIVERSOURCE VARIABLE UNIVERSAL LIFE III
         RIVERSOURCE VARIABLE UNIVERSAL LIFE IV/RIVERSOURCE VARIABLE UNIVERSAL
         LIFE IV ESTATE SERIES

Dear Commissioners:

Registrant certifies that the form of prospectuses and Statement of Additional
Information that would have been filed under paragraph (c) of Rule 497 would not
have differed from that contained in the most recent Registration Statement or
Amendment, and the text of the most recent Registration Statement or Amendment
has been filed electronically.

If you have any questions or concerns regarding this filing, please contact me
at (612) 678-0175.

Very truly yours,


/s/ Elisabeth A. Dahl
-------------------------------------
Elisabeth A. Dahl
Assistant General Counsel