0001144204-17-000210.txt : 20170323 0001144204-17-000210.hdr.sgml : 20170323 20170103163513 ACCESSION NUMBER: 0001144204-17-000210 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAINSTAY VP FUNDS TRUST CENTRAL INDEX KEY: 0000887340 IRS NUMBER: 133186036 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 51 MADISON AVE CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 2125767000 MAIL ADDRESS: STREET 1: 51 MADISON AVE CITY: NEW YORK STATE: NY ZIP: 10010 FORMER COMPANY: FORMER CONFORMED NAME: MAINSTAY VP SERIES FUND INC DATE OF NAME CHANGE: 20010518 FORMER COMPANY: FORMER CONFORMED NAME: NEW YORK LIFE MFA SERIES FUND INC DATE OF NAME CHANGE: 19920929 CORRESP 1 filename1.htm

MAINSTAY VP FUNDS TRUST

51 Madison Avenue

New York, NY 10010

 

January 3, 2017

 

VIA EDGAR

 

Mr. Jason Fox

Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

 

Re:MainStay VP Funds Trust (“Registrant”) Form N-CSR Filing
(File Nos. 002-86082 / 811-03833-01)

 

Dear Mr. Fox:

 

This letter responds to comments you provided telephonically on December 21, 2016 regarding the Annual Reports to Shareholders for the various series of the Registrant (“Funds”) filed with the Commission on March 7, 2016 on Form N-CSR.

 

Your comments and the Registrant’s responses are provided below.

 

Comment 1: Financial highlights. Please provide a note to total return that states that total returns do not reflect any deduction of sales charges, mortality and expense charges, contract charges or administrative charges.

 

Response: Going forward, we will include the requested information in a footnote to the Funds’ financial highlights tables.

 

Comment 2: Expense waivers. Please confirm if any of the expense reductions from the contractual waivers are subject to potential recoupment.

 

Response: The Registrant confirms that the expense reductions from the contractual waivers are not subject to potential recoupment.

 

If you have any questions or comments in connection with the foregoing, please contact the undersigned at 201-685-6232.

 


Very truly yours,

 

/s/ Y. Rachel Kuo          

Y. Rachel Kuo

Assistant Secretary