Report of Independent Registered Public
Accounting Firm

To the Board of Trustees of Vanguard Variable
Insurance Funds and Shareholders of
Vanguard Variable Insurance Funds Equity Index
Portfolio
Vanguard Variable Insurance Funds Mid-Cap
Index Portfolio
Vanguard Variable Insurance Funds Small
Company Growth Portfolio
Vanguard Variable Insurance Funds Capital
Growth Portfolio
Vanguard Variable Insurance Funds Total Stock
Market Index Portfolio
Vanguard Variable Insurance Funds Conservative
Allocation Portfolio
Vanguard Variable Insurance Funds Total
International Stock Market Index Portfolio and
Vanguard Variable Insurance Funds Moderate
Allocation Portfolio

In planning and performing our audits of the
financial statements of Vanguard Variable
Insurance Funds Equity Index Portfolio, Vanguard
Variable Insurance Funds Mid-Cap Index
Portfolio, Vanguard Variable Insurance Funds
Small Company Growth Portfolio, Vanguard
Variable Insurance Funds Capital Growth
Portfolio, Vanguard Variable Insurance Funds
Total Stock Market Index Portfolio, Vanguard
Variable Insurance Funds Conservative
Allocation Portfolio, Vanguard Variable Insurance
Funds Total International Stock Market Index
Portfolio and Vanguard Variable Insurance Funds
Moderate Allocation Portfolio (eight of the
portfolios constituting Vanguard Variable
Insurance Funds, hereafter collectively referred to
as the "Portfolios") 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 Portfolios' 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
Portfolios' internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Portfolios' internal control
over financial reporting.

The management of the Portfolios 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 Portfolios' 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 Portfolios' 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 Vanguard
Variable Insurance Funds 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
Philadelphia, Pennsylvania
February 15, 2024