Exhibit (a)(4) | |
Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561
| September 2, 2022 |
Ladies and Gentlemen:
We have read Exhibit Item 13. (a)(3) to Form N-CSR dated September 2, 2022 of VanEck VIP Trust and are in agreement with the statements contained in paragraphs 1 and 2 of Exhibit Item 13. (a)(3) therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
New York, New York