INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm

To the Board of Trustees of Vanguard Variable Insurance
Funds and Shareholders of
Equity Index Portfolio
Mid-Cap Index Portfolio
Small Company Growth Portfolio
Capital Growth Portfolio
Total Stock Market Index Portfolio
Conservative Allocation Portfolio
Total International Stock Market Index Portfolio
Moderate Allocation Portfolio and
Global Bond Index Portfolio

In planning and performing our audits of the financial
statements of Equity Index Portfolio, Mid-Cap Index
Portfolio, Small Company Growth Portfolio, Capital Growth
Portfolio, Total Stock Market Index Portfolio, Conservative
Allocation Portfolio, Total International Stock Market Index
Portfolio, Moderate Allocation Portfolio and Global Bond
Index Portfolio (nine of the portfolios constituting Vanguard
Variable Insurance Funds, hereafter collectively referred to
as the "Portfolios") as of and for the year ended December
31, 2021, in accordance with the standards of the Public
Company Accounting Oversight Board (United States)
(PCAOB), we considered the Portfolios' 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-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the
Portfolios' internal control over financial reporting.
Accordingly, we do not express an opinion on the
effectiveness of the Portfolios' internal control over
financial reporting.

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

Our consideration of the Portfolios' 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 PCAOB.  However, we noted no deficiencies in the
Portfolios' internal control over financial reporting and its
operation, including controls over safeguarding securities,
that we consider to be a material weakness as defined
above as of December 31, 2021.

This report is intended solely for the information and use of
the Board of Trustees of Vanguard Variable Insurance
Funds 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
Philadelphia, Pennsylvania
February 16, 2022

INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Vanguard Variable Insurance
Funds and Shareholders of
Equity Income
Growth Portfolio
Money Market Portfolio
Total Bond Market Index Portfolio
Balanced Portfolio
International Portfolio
Short-Term Investment-Grade Portfolio
Diversified Value Portfolio
High Yield Bond Portfolio and
Real Estate Index Portfolio

In planning and performing our audits of the financial
statements of Equity Income Portfolio, Growth Portfolio, Money
Market Portfolio, Total Bond Market Index Portfolio,  Balanced
Portfolio, International Portfolio, Short-Term Investment-Grade
Portfolio, Diversified Value Portfolio, High Yield Bond Portfolio
and Real Estate Index Portfolio (ten of the portfolios
constituting Vanguard Variable Insurance Funds, hereafter
collectively referred to as the "Portfolios") as of and for the year
ended December 31, 2021, in accordance with the standards of
the Public Company Accounting Oversight Board (United
States) (PCAOB), we considered the Portfolios' 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-
CEN, but not for the purpose of expressing an opinion on the
effectiveness of the Portfolios' internal control over financial
reporting.  Accordingly, we do not express an opinion on the
effectiveness of the Portfolios' internal control over financial
reporting.

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

Our consideration of the Portfolios' 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 PCAOB.  However, we noted no deficiencies
in the Portfolios' internal control over financial reporting and its
operation, including controls over safeguarding securities, that
we consider to be a material weakness as defined above as of
December 31, 2021.

This report is intended solely for the information and use of the
Board of Trustees of Vanguard Variable Insurance Portfolios
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
Philadelphia, Pennsylvania
February 17, 2022