Sub-Item 77B: Accountant’s Report on Internal Controls

Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of Goldman Sachs Variable Insurance Trust:

In planning and performing our audits of the financial statements of the following funds of Goldman Sachs
Variable Insurance Trust: Goldman Sachs Core Fixed Income Fund, Goldman Sachs Equity Index Fund, Goldman
Sachs High Quality Floating Rate Fund, Goldman Sachs Growth Opportunities Fund, Goldman Sachs Strategic
Growth Fund, Goldman Sachs Large Cap Value Fund, Goldman Sachs Mid Cap Value Fund, Goldman Sachs Money
Market Fund, Goldman Sachs Strategic International Equity Fund, Goldman Sachs Structured Small Cap Equity
 Fund, Goldman Sachs Structured U.S. Equity Fund, and Goldman Sachs Global Markets Navigator Fund
(collectively, referred to as the “Funds”) as of and for the period ended December 31, 2013, in accordance
 with the standards of the Public Company Accounting Oversight Board (United States), 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-SAR, 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with authorizations of management and trustees of the fund;
 and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
 use or disposition of a fund'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 Funds' 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 Public
Company Accounting Oversight Board (United States).  However, we noted no deficiencies in the Funds'
internal control over financial reporting and its operations, including controls over safeguarding
securities that we consider to be material weaknesses as defined above as of October 31, 2013.

This report is intended solely for the information and use of the Board of Trustees, management and the
Securities and Exchange Commission and is not intended to be and should not be used by anyone other than
 these specified parties.


PricewaterhouseCoopers LLP

Boston, Massachusetts
February 18, 2014