<SEC-DOCUMENT>0001628280-18-009816-index.html : 20180830
<SEC-HEADER>0001628280-18-009816.hdr.sgml : 20180830
<ACCEPTANCE-DATETIME>20180731132820
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001628280-18-009816
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180731

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Guggenheim Variable Funds Trust
		CENTRAL INDEX KEY:			0000217087
		IRS NUMBER:				480873454
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GUGGENHEIM INVESTMENTS
		STREET 2:		805 KING FARM BOULEVARD, SUITE 600
		CITY:			ROCKVILLE
		STATE:			MD
		ZIP:			20850
		BUSINESS PHONE:		3012965100

	MAIL ADDRESS:	
		STREET 1:		GUGGENHEIM INVESTMENTS
		STREET 2:		805 KING FARM BOULEVARD, SUITE 600
		CITY:			ROCKVILLE
		STATE:			MD
		ZIP:			20850

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SBL FUND
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>gvftsoxjuly2018.jpg
<TEXT>
Document 2 - file: gvftsoxjuly2018.jpg

</DOCUMENT>
</SEC-DOCUMENT>