Report of Independent Registered Public Accounting Firm

To the Board of Trustees and Shareholders of
Franklin Templeton Variable Insurance Products Trust

In planning and performing our audit of the financial statements of
Franklin Flex Cap Growth VIP Fund, Franklin Global Real Estate VIP
Fund, Franklin Growth and Income VIP Fund, Franklin High Income VIP
Fund, Franklin Income VIP Fund, Franklin Large Cap Growth VIP Fund,
Franklin Managed Volatility Global Allocation VIP Fund, Franklin
Rising Dividends VIP Fund, Franklin Small Cap Value VIP Fund,
Franklin Small- Mid Cap Growth VIP Fund, Franklin Strategic Income
VIP Fund, Franklin US Government Securities VIP Fund, Franklin
Founding Funds Allocation VIP Fund, Franklin Mutual Global Discovery
VIP Fund, Franklin Mutual Shares VIP Fund, Templeton Developing Markets
VIP Fund, Templeton Foreign VIP Fund, Templeton Global Bond VIP Fund,
Templeton Growth VIP Fund (constituting portfolios of Franklin
Templeton Variable Insurance Products Trust (the "Funds")) as of and
for the year ended December 31, 2014, in accordance with the standards
of the Public Company Accounting Oversight Board (United States), we
considered the Fund'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 Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the
Fund's internal control over financial reporting.

The management of the Fund 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 Fund's annual or interim
financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund'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 Fund'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, 2014.

This report is intended solely for the information and use of management
and the Board of Trustees of Franklin Templeton Variable Insurance
Products 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.



/s/PricewaterhouseCoopers LLP
San Francisco, California
February 13, 2015