OppenheimerFunds, Inc.
Two World Financial Center
225 Liberty Street, 16th Floor
New York, New York 10281-1008
April 21, 2010
Via Electronic Transmission
Michael Kosoff, Esq.
Senior Counsel
U.S. Securities and Exchange Commission
Office of Insurance Products
100 F Street, NE
Washington, DC 20549
Re: Oppenheimer Variable Account Funds
Post-Effective Amendment No. 55 to the Registration Statement on Form N-1A
(SEC File No. 002-93177)
Dear Mr. Kosoff:
Pursuant to your request in your comments of April 9 on Post-Effective Amendment No. 55 to the registration statement of Oppenheimer Variable Account Funds (SEC File No. 002-93177), attached are completed fee tables (including any footnotes) for the following Oppenheimer Variable Account Funds:
Balanced Fund/VA
Capital Appreciation Fund/VA
Core Bond Fund/VA
Global Securities Fund/VA
Global Strategic Income Fund/VA
High Income Fund/VA
Main Street Fund/VA
Main Street Small Cap Fund/VA
Money Fund/VA
Small- & Mid-Cap Growth Fund/VA
Value Fund/VA
Please direct any questions you may have regarding the amendment or this letter to:
Nancy S. Vann
OppenheimerFunds, Inc.
Two World Financial Center
225 Liberty Street, 16th Floor
New York, New York 10281-1008
Tel: (212) 323-5089
Fax: (212) 321-4071
nvann@oppenheimerfunds.com
Sincerely,
/s/ Taylor V. Edwards
Taylor V. Edwards
Vice President and Associate Counsel
cc: Eric Purple, Esq.
Kate Ives, Esq.
Gloria LaFond