Report of Independent Registered Public Accounting Firm

To the Board of Trustees of MainStay VP Funds Trust and Shareholders of each
of the portfolios listed in Appendix 1:

In planning and performing our audits of the financial statements of the
portfolios listed in Appendix 1 (constituting MainStay VP Funds Trust,
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 their 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 MainStay VP Funds 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
New York, New York
February 24, 2023



Appendix 1
MainStay VP Funds Trust

1.  MainStay VP American Century Sustainable Equity Portfolio (formerly
    known as MainStay VP T. Rowe Price Equity Income Portfolio)
2.  MainStay VP Candriam Emerging Markets Equity Portfolio
3.  MainStay VP Epoch U.S. Equity Yield Portfolio
4.  MainStay VP Fidelity Institutional AM Utilities Portfolio
5.  MainStay VP MacKay International Equity Portfolio
6.  MainStay VP Natural Resources Portfolio
7.  MainStay VP S&P 500 Index Portfolio (formerly known as
    MainStay VP MacKay S&P 500 Index Portfolio)
8.  MainStay VP Small Cap Growth Portfolio
9.  MainStay VP Wellington Growth Portfolio
10. MainStay VP Wellington Mid Cap Portfolio
11. MainStay VP Wellington Small Cap Portfolio
12. MainStay VP Wellington U.S. Equity Portfolio
13. MainStay VP Winslow Large Cap Growth Portfolio
14. MainStay VP Balanced Portfolio
15. MainStay VP Income Builder Portfolio
16. MainStay VP Janus Henderson Balanced Portfolio
17. MainStay VP MacKay Convertible Portfolio
18. MainStay VP Bond Portfolio
19. MainStay VP Floating Rate Portfolio
20. MainStay VP Indexed Bond Portfolio
21. MainStay VP MacKay Government Portfolio
22. MainStay VP MacKay High Yield Corporate Bond Portfolio
23. MainStay VP MacKay Strategic Bond Portfolio
24. MainStay VP PIMCO Real Return Portfolio
25. MainStay VP U.S. Government Money Market Portfolio
26. MainStay VP CBRE Global Infrastructure Portfolio
27. MainStay VP IQ Hedge Multi-Strategy Portfolio
28. MainStay VP Conservative Allocation Portfolio
29. MainStay VP Equity Allocation Portfolio
30. MainStay VP Growth Allocation Portfolio
31. MainStay VP Moderate Allocation Portfolio