INTERNAL CONTROL RPT

Report of Independent Registered Public Accounting
Firm

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

In planning and performing our audits of the financial
statements of Vanguard Variable Insurance Funds
Equity Index Portfolio, Vanguard Variable Insurance
Funds Mid-Cap Index Portfolio, Vanguard Variable
Insurance Funds Small Company Growth Portfolio,
Vanguard Variable Insurance Funds Capital Growth
Portfolio, Vanguard Variable Insurance Funds Total
Stock Market Index Portfolio, Vanguard Variable
Insurance Funds Conservative Allocation Portfolio,
Vanguard Variable Insurance Funds Total International
Stock Market Index Portfolio and Vanguard Variable
Insurance Funds Moderate Allocation Portfolio (eight of
the portfolios constituting Vanguard Variable Insurance
Funds, hereafter collectively referred to as the
"Portfolios") as of and for the year ended December 31,
2022, 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,
2022.

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 15, 2023

INTERNAL CONTROL RPT

Report of Independent Registered Public
Accounting Firm

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

In planning and performing our audits of the financial
statements of Vanguard Variable Insurance Funds
Equity Income Portfolio, Vanguard Variable Insurance
Funds Growth Portfolio, Vanguard Variable Insurance
Funds Money Market Portfolio, Vanguard Variable
Insurance Funds Total Bond Market Index Portfolio,
Vanguard Variable Insurance Funds Balanced
Portfolio, Vanguard Variable Insurance Funds
International Portfolio, Vanguard Variable Insurance
Funds Short-Term Investment-Grade Portfolio,
Vanguard Variable Insurance Funds Diversified Value
Portfolio, Vanguard Variable Insurance Funds High
Yield Bond Portfolio, Vanguard Variable Insurance
Funds Real Estate Index Portfolio and Vanguard
Variable Insurance Funds Global Bond Index Portfolio
(eleven of the portfolios constituting Vanguard Variable
Insurance Funds, hereafter collectively referred to as
the "Portfolios") as of and for the year ended
December 31, 2022, 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, 2022.

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, 2023