IDS LIFE ACCOUNT RE OF IDS LIFE INSURANCE CO
497, 1998-04-21
LIFE INSURANCE
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April 21, 1998


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1104

RE:      Post-Effective Amendment No. 17 to Form S-1
         IDS Life Insurance Company
         IDS Life Account RE
         File No. 33-13375

Dear Commissioners:

This letter supplements Registrant's letter dated April 16, 1998. The prospectus
has been marked to show all changes made since  Post-Effective  Amendment No. 16
filed  on or about  April  8,  1997.  All  marked  changes  on this  filing  are
non-material.  This Amendment does not contain  disclosures that would render it
ineligible  to  become   effective.   Accordingly,   Registrant   and  Principal
Underwriter  respectfully  request that the  effective  date of the Amendment be
accelerated and declared effective on May 1, 1998.

If you have any further questions or comments regarding this filing, please call
Mary Ellyn Minenko at (612) 671-3678 or Nancy Lewis at (612) 671-7155.

Very truly yours,

IDS Life Insurance Company
on behalf of IDS Life Account RE
(Registrant)

IDS Life Insurance Company
(Principal Underwriter)


By:_____________________________________
         William A. Stoltzmann
         Vice President, General Counsel
         and Secretary

cc:      Zandra Bailes (via facsimile - (202) 942-9659)



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