Ing Investors Trust N-14 Registration statement for investment companies business combination

 

VOYA INVESTMENT MANAGEMENT

7337 East Doubletree Ranch Road, Suite 100

Scottsdale, AZ 85258

April 12, 2019

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: Voya Investors Trust (on behalf of Voya High Yield Portfolio)

Dear Ladies and Gentlemen:

Attached for filing via the EDGAR system is a registration statement on Form N-14 under the Securities Act of 1933, as amended, for Voya Investors Trust (“Registrant”). This Form N-14 is being filed in connection with a reorganization in which Voya High Yield Portfolio, a series of the Registrant, will acquire all of the assets of VY^® Pioneer High Yield Portfolio, a series of Voya Partners, Inc., in exchange for shares of Voya High Yield Portfolio and the assumption by Voya High Yield Portfolio of the liabilities of VY^® Pioneer High Yield Portfolio.

No fees are required in connection with this filing. Should you have any questions please feel free to contact the undersigned at 480-477-2260.

Very truly yours,

/s/ Joanne F. Osberg

Joanne F. Osberg

Vice President and Counsel

Voya Investment Management – Voya Family of Funds

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