Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of State Street
Variable Insurance Series Funds, Inc.

In planning and performing our audits of the financial statements
of State Street Variable Insurance Series Funds, Inc. (the
"Company"), comprising State Street Income V.I.S. Fund, State
Street Premier Growth Equity V.I.S. Fund, State Street Real
Estate Securities V.I.S. Fund, State Street S&P 500 Index V.I.S.
Fund, State Street Small-Cap Equity V.I.S. Fund, State Street
Total Return V.I.S. Fund and State Street U.S. Equity V.I.S.
Fund, as of and for the year ended December 31, 2020, in
accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Company's
internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinions on the
financial statements and to comply with the requirements of Form
N-CEN, but not for the purpose of expressing an opinion on the
effectiveness of the Company's internal control over financial
reporting.  Accordingly, we express no such opinion.

The management of the Company is responsible for establishing
and maintaining effective internal control over financial
reporting.  In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected
benefits and related costs of controls.  A company's internal
control over financial reporting is a process designed to provide
reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting
principles. A company's internal control over financial reporting
includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are
recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the company are
being made only in accordance with authorizations of
management and directors of the company; and (3) provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a company's assets
that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements.  Also,
projections of any evaluation of effectiveness to future periods
are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists
when the design or operation of a control does not allow
management or employees, in the normal course of performing
their assigned functions, to prevent or detect misstatements on a
timely basis. A material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a
material misstatement of the company's annual or interim
financial statements will not be prevented or detected on a timely
basis.

Our consideration of the Company's internal control over
financial reporting was for the limited purpose described in the
first paragraph and would not necessarily disclose all deficiencies
in internal control that might be material weaknesses under
standards established by the Public Company Accounting
Oversight Board (United States). However, we noted no
deficiencies in the Company's internal control over financial
reporting and its operation, including controls over safeguarding
securities, that we consider to be a material weakness as defined
above as of December 31, 2020.

This report is intended solely for the information and use of
management and the Board of Directors of State Street Variable
Insurance Series Funds, Inc. and the Securities and Exchange
Commission and is not intended to be and should not be used by
anyone other than these specified parties.


		/s/ Ernst & Young LLP

Boston, Massachusetts
February 18, 2021