Request for Acceleration of Effective Date of Registration Statement of Oppenheimer Variable Account Funds Pursuant to Rule 461 under the Securities Act of 1933, as amended VIA EDGAR March 7, 2008 Securities and Exchange Commission Mail Stop 0-7, Filer Support 6432 General Green Way Alexandria, Virginia 22312 Re: Form N-14 Registration Statement of Oppenheimer Variable Account Funds File No. 333-148748 To the Securities and Exchange Commission: Oppenheimer Variable Account Funds (the "Registrant"), on behalf of its series Oppenheimer Core Bond Fund/VA, and OppenheimerFunds Distributor, Inc., as general distributor of the Registrant's shares ("OFDI"), hereby request acceleration of Pre-Effective Amendment No. 1 to the Registrant's Form N-14 registration statement, which was filed with the Commission on March 7, 2008 ("Registration Statement"). The Registrant and OFDI request that the effective date of the Registration Statement be accelerated to March 7, 2008 (or as soon thereafter as practicable). The Registrant filed the initial Form N-14 registration statement on January 18, 2008. The undersigned hereby acknowledge that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Oppenheimer Variable Account Funds By: /s/ Phillip S. Gillespie ------------------------ Phillip S. Gillespie, Assistant Secretary OppenheimerFunds Distributor, Inc. By: /s/ Robert G. Zack ----------------------- Robert G. Zack, General Counsel and Director
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N-14/A Filing
Oppenheimer Variable Account Funds N-14/ARegistration statement for investment companies business combination (amended)
Filed: 7 Mar 08, 12:00am