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      <regZipOrPostalCode>94403-1906</regZipOrPostalCode>
      <regPhone>650-312-2000</regPhone>
      <seriesName>Franklin Mutual Shares VIP Fund</seriesName>
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      <repPdEnd>2019-12-31</repPdEnd>
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        <name>HEWLETT PACKARD ENTERPRISE CO COM USD.01</name>
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        <name>IHEARTMEDIA INC COM USD NPV CL B</name>
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        <fairValLevel>1</fairValLevel>
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        <name>CLEAR CHANNEL COMMUNICATIONS INC ESRW USD NPV REF SM# 551700</name>
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        <isRestrictedSec>N</isRestrictedSec>

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        <name>Windstream Services LLC 6.5% 03/30/2021 Term Loan B6</name>
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        <name>CNH INDUSTRIAL NV ORD EUR.01  **QUALIFYING COMMON SHARES**</name>
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        <name>WALGREENS BOOTS ALLIANCE INC COM USD.01</name>
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        <name>Frontier Communications Corp 8% 04/01/2027 144A</name>
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        <name>CVS HEALTH CORP COM USD1</name>
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        <name>United States Treasury Bill 05/21/2020 TBLM</name>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BRITISH AMERICAN TOBACCO PLC SPONSORED ADR</name>
        <lei>213800FKA5MF17RJKT63</lei>
        <title>BRITISH AMERICAN TOBACCO PLC SPONSORED ADR</title>
        <cusip>110448107</cusip>
        <identifiers>
          <ticker value="BTI"/>
          <other otherDesc="Internal Identifier" value="200641"/>
        </identifiers>
        <balance>372933.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15834735.18000000</valUSD>
        <pctVal>0.493022087642</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CORNING INC COM USD.5</name>
        <lei>549300X2937PB0CJ7I56</lei>
        <title>CORNING INC COM USD.5</title>
        <cusip>219350105</cusip>
        <identifiers>
          <ticker value="GLW"/>
          <other otherDesc="Internal Identifier" value="4837"/>
        </identifiers>
        <balance>1131869.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>32948706.59000000</valUSD>
        <pctVal>1.025873809915</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CISCO SYSTEMS INC COM USD NPV</name>
        <lei>8E6NF1YAL0WT6CWXXV93</lei>
        <title>CISCO SYSTEMS INC COM USD NPV</title>
        <cusip>17275R102</cusip>
        <identifiers>
          <ticker value="CSCO"/>
          <other otherDesc="Internal Identifier" value="29591"/>
        </identifiers>
        <balance>551664.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>26457805.44000000</valUSD>
        <pctVal>0.823776484050</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HUNTINGTON INGALLS INDUSTRIES INC COM USD NPV</name>
        <lei>5TZLZ6WJTBVJ0QWBG121</lei>
        <title>HUNTINGTON INGALLS INDUSTRIES INC COM USD NPV</title>
        <cusip>446413106</cusip>
        <identifiers>
          <ticker value="HII"/>
          <other otherDesc="Internal Identifier" value="490494"/>
        </identifiers>
        <balance>152745.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>38320665.60000000</valUSD>
        <pctVal>1.193132334654</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ROYAL DUTCH SHELL PLC ORD GBP.07  A SHARES</name>
        <lei>21380068P1DRHMJ8KU70</lei>
        <title>ROYAL DUTCH SHELL PLC ORD GBP.07  A SHARES</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="GB00B03MLX29"/>
          <other otherDesc="Internal Identifier" value="339690"/>
        </identifiers>
        <balance>696358.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="GBP" exchangeRt="0.76315490"/>
        <valUSD>20613211.47000000</valUSD>
        <pctVal>0.641802242754</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NEWELL BRANDS INC COM USD1</name>
        <lei>549300LWGYFM1TVO1Z12</lei>
        <title>NEWELL BRANDS INC COM USD1</title>
        <cusip>651229106</cusip>
        <identifiers>
          <ticker value="NWL"/>
          <other otherDesc="Internal Identifier" value="12204"/>
        </identifiers>
        <balance>2394574.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>46023712.28000000</valUSD>
        <pctVal>1.432970393971</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Baker Hughes Co COM USD 0.0001 CL A </name>
        <lei>N/A</lei>
        <title>Baker Hughes Co COM USD 0.0001 CL A </title>
        <cusip>05722G100</cusip>
        <identifiers>
          <ticker value="BKR"/>
          <other otherDesc="Internal Identifier" value="810540"/>
        </identifiers>
        <balance>663295.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>17000250.85000000</valUSD>
        <pctVal>0.529310978000</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>USD_GBP_20200116</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Sec ID" value="12178523033729"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>695938.97000000</valUSD>
        <pctVal>0.021668394195</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DFE</assetCat>
        <issuerConditional desc="cash or currency" issuerCat="OTHER"/>
        <invCountry>N/A</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>N/A</fairValLevel>
        <derivativeInfo>
          <fwdDeriv derivCat="FWD">
            <counterparties>
              <counterpartyName>BANK OF AMERICA NA</counterpartyName>
              <counterpartyLei>B4TYDEB6GKMZO031MB27</counterpartyLei>
            </counterparties>
            <amtCurSold>695938.97000000</amtCurSold>
            <curSold>USD</curSold>
            <amtCurPur>531183.00000000</amtCurPur>
            <curPur>GBP</curPur>
            <settlementDt>2020-01-16</settlementDt>
            <unrealizedAppr>-7920.8</unrealizedAppr>
          </fwdDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>United States Treasury Bill 06/25/2020 TBLM</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>United States Treasury Bill 06/25/2020 TBLM</title>
        <cusip>912796UA5</cusip>
        <identifiers>
          <ticker value="B"/>
          <other otherDesc="Internal Identifier" value="1035180"/>
        </identifiers>
        <balance>25000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>24813941.00000000</valUSD>
        <pctVal>0.772593974915</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>EUR_USD_20200115</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Sec ID" value="12180323037147"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>1571541.27000000</valUSD>
        <pctVal>0.048930692489</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DFE</assetCat>
        <issuerConditional desc="cash or currency" issuerCat="OTHER"/>
        <invCountry>N/A</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>N/A</fairValLevel>
        <derivativeInfo>
          <fwdDeriv derivCat="FWD">
            <counterparties>
              <counterpartyName>BANK OF AMERICA NA</counterpartyName>
              <counterpartyLei>B4TYDEB6GKMZO031MB27</counterpartyLei>
            </counterparties>
            <amtCurSold>1400000.00000000</amtCurSold>
            <curSold>EUR</curSold>
            <amtCurPur>1570647.40000000</amtCurPur>
            <curPur>USD</curPur>
            <settlementDt>2020-01-15</settlementDt>
            <unrealizedAppr>893.87</unrealizedAppr>
          </fwdDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>EUR_USD_20200115</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Sec ID" value="12150822870536"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>2257676.19000000</valUSD>
        <pctVal>0.070293832878</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DFE</assetCat>
        <issuerConditional desc="cash or currency" issuerCat="OTHER"/>
        <invCountry>N/A</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>N/A</fairValLevel>
        <derivativeInfo>
          <fwdDeriv derivCat="FWD">
            <counterparties>
              <counterpartyName>HSBC BANK PLC</counterpartyName>
              <counterpartyLei>MP6I5ZYZBEU3UXPYFY54</counterpartyLei>
            </counterparties>
            <amtCurSold>2011240.00000000</amtCurSold>
            <curSold>EUR</curSold>
            <amtCurPur>2233260.78000000</amtCurPur>
            <curPur>USD</curPur>
            <settlementDt>2020-01-15</settlementDt>
            <unrealizedAppr>24415.41</unrealizedAppr>
          </fwdDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Sensata Technologies Holding PLC ORD USD 0.01</name>
        <lei>529900MS7KFYCY9MS037</lei>
        <title>Sensata Technologies Holding PLC ORD USD 0.01</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="GB00BFMBMT84"/>
          <other otherDesc="Internal Identifier" value="825414"/>
        </identifiers>
        <balance>1052926.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>56721123.62000000</valUSD>
        <pctVal>1.766039435623</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Windstream Services LLC 6.5% 04/24/2020 Revolving Commitment</name>
        <lei>549300L3SXBFJVGRCF66</lei>
        <title>Windstream Services LLC 6.5% 04/24/2020 Revolving Commitment</title>
        <cusip>97381HAD9</cusip>
        <identifiers>
          <other otherDesc="Internal Identifier" value="972712"/>
        </identifiers>
        <balance>26279371.38000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>24636910.67000000</valUSD>
        <pctVal>0.767082050536</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2020-04-24</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>6.50000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>USD_EUR_20200115</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Sec ID" value="12139222859247"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>26419768.58000000</valUSD>
        <pctVal>0.822592188139</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DFE</assetCat>
        <issuerConditional desc="cash or currency" issuerCat="OTHER"/>
        <invCountry>N/A</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>N/A</fairValLevel>
        <derivativeInfo>
          <fwdDeriv derivCat="FWD">
            <counterparties>
              <counterpartyName>BANK OF AMERICA NA</counterpartyName>
              <counterpartyLei>B4TYDEB6GKMZO031MB27</counterpartyLei>
            </counterparties>
            <amtCurSold>26419768.58000000</amtCurSold>
            <curSold>USD</curSold>
            <amtCurPur>23751736.07000000</amtCurPur>
            <curPur>EUR</curPur>
            <settlementDt>2020-01-15</settlementDt>
            <unrealizedAppr>-242255.38</unrealizedAppr>
          </fwdDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NOVARTIS AG ADR</name>
        <lei>5493007HIVTX6SY6XD66</lei>
        <title>NOVARTIS AG ADR</title>
        <cusip>66987V109</cusip>
        <identifiers>
          <ticker value="NVS"/>
          <other otherDesc="Internal Identifier" value="43666"/>
        </identifiers>
        <balance>808869.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>76591805.61000000</valUSD>
        <pctVal>2.384722666269</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CH</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>United States Treasury Bill 03/19/2020 TBLM</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>United States Treasury Bill 03/19/2020 TBLM</title>
        <cusip>912796TL3</cusip>
        <identifiers>
          <ticker value="B"/>
          <other otherDesc="Internal Identifier" value="1011404"/>
        </identifiers>
        <balance>10000000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>9968415.70000000</valUSD>
        <pctVal>0.310371412153</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SCHLUMBERGER LTD ORD USD0.01</name>
        <lei>213800ZUA17OK3QLGM62</lei>
        <title>SCHLUMBERGER LTD ORD USD0.01</title>
        <cusip>806857108</cusip>
        <identifiers>
          <ticker value="SLB"/>
          <other otherDesc="Internal Identifier" value="1110"/>
        </identifiers>
        <balance>893500.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>35918700.00000000</valUSD>
        <pctVal>1.118345981671</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>N/A</name>
        <lei>N/A</lei>
        <title>USD_KRW_20200117</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="Internal Sec ID" value="12162022908635"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>23792210.47000000</valUSD>
        <pctVal>0.740781903972</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DFE</assetCat>
        <issuerConditional desc="cash or currency" issuerCat="OTHER"/>
        <invCountry>N/A</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>N/A</fairValLevel>
        <derivativeInfo>
          <fwdDeriv derivCat="FWD">
            <counterparties>
              <counterpartyName>UBS AG</counterpartyName>
              <counterpartyLei>BFM8T61CT2L1QCEMIK50</counterpartyLei>
            </counterparties>
            <amtCurSold>23792210.47000000</amtCurSold>
            <curSold>USD</curSold>
            <amtCurPur>28177114854.00000000</amtCurPur>
            <curPur>KRW</curPur>
            <settlementDt>2020-01-17</settlementDt>
            <unrealizedAppr>-590914.52</unrealizedAppr>
          </fwdDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2020-01-29</ncom:dateSigned>
      <ncom:nameOfApplicant>Robert Kubilis</ncom:nameOfApplicant>
      <ncom:signature>Robert Kubilis</ncom:signature>
      <ncom:signerName>Robert Kubilis</ncom:signerName>
      <ncom:title>Chief Financial Officer, Chief Accounting Officer and Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
