Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of AXA Premier VIP Trust:
In planning and performing our audits of the financial statements of AXA Premier VIP Trust (“the Trust”) as
of and for the year ended December 31, 2007, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the Trust’s 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 Trust’s internal
control over financial reporting.  Accordingly, we do not express an opinion on the effectiveness of the
Trust's internal control over financial reporting.
The management of the Trust 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 trustees 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 Trust's annual or interim financial statements will not be prevented or detected
on a timely basis.
Our consideration of the Trust’s 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 Trust's internal
control over financial reporting and its operation, including controls over safeguarding securities, that we
consider to be material weaknesses as defined above as of December 31, 2007.
This report is intended solely for the information and use of management and the Board of Trustees of AXA
Premier VIP 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.

PricewaterhouseCoopers LLP

New York, New York

February 14, 2008