CORRESP 1 filename1.htm

 

One International Place, 40th Floor

100 Oliver Street

Boston, MA  02110-2605

+1  617  728  7100  Main

+1  617  426  6567  Fax

 

www.dechert.com

 

 

 

KAITLIN MCGRATH

 

 

 

kaitlin.mcgrath@dechert.com

 

+1 617 728 7116  Direct

 

+1 617 275 8395  Fax

 

July 12, 2017

 

Kenneth Ellington

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

 

Re:                 Forethought Variable Insurance Trust (the “Registrant”) (SEC File Nos. 333-189870 and 811-22865)

 

Dear Mr. Ellington:

 

This letter responds to a comment provided in a July 10, 2017 telephone conference with respect to a Correspondence filing made by the Registrant on June 30, 2017, which pertained to the Registrant’s annual report for the period ended December 31, 2016 filed with the Registrant’s Form N-CSR (Accession No. 0001580642-17-001400) on March 3, 2017.  A summary of the comment, and the Registrant’s response thereto, is provided below.

 

1.

Comment:

With respect to the Registrant’s response to Comment 14, please refer to paragraph 5.62 of the AICPA Audit and Accounting Guide for Investment Companies. In light of the fact that certain of the Portfolios appear to be “funds of funds,” please include a general description of the “funds of funds” structure in Note 1 — Organization of the Notes to Financial Statements.

 

 

 

 

Response:

The requested disclosure will be added to future filings.

 



 

*              *              *

 

Please call me at (617) 728-7116 if you have any questions.

 

Sincerely,

 

/s/ Kaitlin McGrath

 

 

Kaitlin McGrath

 

cc:

Sarah M. Patterson

 

Elizabeth Constant

 

John V. O’Hanlon

 

Chelsea M. Childs

 

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