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: the Goldman Sachs Core Fixed Income Fund, the Goldman Sachs Equity Index
Fund, the Goldman Sachs Growth Opportunities Fund, the Goldman Sachs High Quality Floating Rate Fund,
the Goldman Sachs Global Trends Allocation Fund, the Goldman Sachs Large Cap Value Fund, the Goldman
Sachs Mid Cap Value Fund, the Goldman Sachs Multi-Strategy Alternatives Portfolio, the Goldman Sachs
Small Cap Equity Insights Fund, the Goldman Sachs Strategic Growth Fund, the Goldman Sachs Strategic
Income Fund, the Goldman Sachs Strategic International Equity Fund, the Goldman Sachs Money Market
Fund and the Goldman Sachs U.S. Equity Insights Fund (collectively, referred to as the “Funds”) as of and for
the periods ended December 31, 2015, 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 December 31, 2015.



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 17, 2016