Report of Independent Registered Public Accounting
Firm

To the Board of Trustees of Franklin Templeton Variable
Insurance Products Trust and Shareholders of Franklin Allocation
VIP Fund, Franklin DynaTech VIP Fund, Franklin Global Real
Estate VIP Fund, Franklin Growth and Income VIP Fund, Franklin
Income VIP Fund, Franklin Large Cap Growth VIP Fund, Franklin
Mutual Global Discovery VIP Fund, Franklin Mutual Shares VIP
Fund, Franklin Rising Dividends VIP Fund, Franklin Small Cap
Value VIP Fund, Franklin Small-Mid Cap Growth VIP Fund,
Franklin Strategic Income VIP Fund, Franklin U.S. Government
Securities VIP Fund, Franklin VolSmart Allocation VIP Fund,
Templeton Developing Markets VIP Fund, Templeton Foreign VIP
Fund, Templeton Global Bond VIP Fund and Templeton Growth
VIP Fund.

In planning and performing our audits of the financial statements
of Franklin Allocation VIP Fund, Franklin DynaTech VIP Fund,
Franklin Global Real Estate VIP Fund, Franklin Growth and
Income VIP Fund, Franklin Income VIP Fund, Franklin Large Cap
Growth VIP Fund, Franklin Mutual Global Discovery VIP Fund,
Franklin Mutual Shares VIP Fund, Franklin Rising Dividends VIP
Fund, Franklin Small Cap Value VIP Fund, Franklin Small-Mid
Cap Growth VIP Fund, Franklin Strategic Income VIP Fund,
Franklin U.S. Government Securities VIP Fund, Franklin VolSmart
Allocation VIP Fund, Templeton Developing Markets VIP Fund,
Templeton Foreign VIP Fund, Templeton Global Bond VIP Fund
and Templeton Growth VIP Fund (constituting Franklin
Templeton Variable Insurance Products Trust, hereafter
collectively referred to as the "Funds") as of and for the year ended
December 31, 2023, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB),
we considered the Funds' internal control over financial reporting,
including controls over safeguarding securities, as a basis for
designing our auditing procedures for the purpose of expressing
our opinion 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 Funds' internal
control over financial reporting. Accordingly, we do not express an
opinion on the effectiveness of the Funds' internal control over
financial reporting.

The management of the Funds 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 Funds' 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 over financial reporting that might be material
weaknesses under standards established by the PCAOB. However,
we noted no deficiencies in the Funds' 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, 2023.

This report is intended solely for the information and use of the
Board of Trustees of Franklin Templeton Variable Insurance
Products Trust 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/PricewaterhouseCoopers LLP
San Francisco, California
February 20, 2024