COVER 18 filename18.txt Erik Nelson, Sr. Securities Counsel Allianz Investment Management LLC 5701 Golden Hills Drive Minneapolis, MN 55416-1297 Telephone: (763) 765-7453 April 27, 2010 VIA EDGAR Securities and Exchange Commission Division of Investment Management Office of Insurance Products 100 F Street NE Washington, DC 20549 Re: Post-Effective Amendment No. 28 to Registration Statement on Form N-1A Allianz Variable Insurance Products Trust File Nos. 333-83423 and 811-09491 ---------------------------------------------------------------------------- Dear Sir/Madam: Enclosed for filing please find Post-Effective Amendment No. 28 to Form N-1A for the above-referenced Registrant. The purpose of this filing is to update financial information and disclosure to the prospectus and SAI, based on comments received by the staff, describing the availability of new investment options being added to the trust and to add new summary disclosure pursuant to revised Form N-1A. This post-effective amendment also includes a letter responding to additional staff comments provided by telephone on April 14, 2010. Manually executed signature pages and consents have been executed prior to the time of this electronic filing and will be retained by the Company for five years. I hereby represent that the enclosed Post-Effective Amendment does not contain disclosure which would render it ineligible to become effective pursuant to Securities Act Rule 485(b) If you have any questions or comments, please feel free to contact the undersigned. Sincerely, Allianz Variable Insurance Products Trust By: /s/ Erik Nelson _________________________________________