Correspondence 0001193125-23-240353 from BlackRock Variable Series Funds, Inc. (CIK 0000355916)
BlackRock Variable Series Funds, Inc. (CIK 0000355916)
Date: Sept. 22, 2023 · CIK: 0000355916 · Accession: 0001193125-23-240353
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File numbers found in text: 333-273767
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CORRESP 1 filename1.htm Acceleration Request BLACKROCK VARIABLE SERIES FUNDS, INC. 100 Bellevue Parkway Wilmington, Delaware 19809 September 22, 2023 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: BlackRock Variable Series Funds, Inc. Pre-Effective Amendment No. 1 Securities Act File No. 333-273767 Dear Commissioners: Pursuant to Rule 461 under the Securities Act of 1933, BlackRock Variable Series Funds, Inc. (the “Registrant”) requests acceleration of the effective date of Pre-Effective Amendment No. 1 to its Registration Statement on Form N-14 (File No. 333-273767) (the “Amendment”) so that the Amendment is declared effective at 9:00 a.m., Eastern Time, on September 25, 2023, or as soon as practicable thereafter. BlackRock Investments, LLC, the principal underwriter of the Registrant, hereby joins in its request for acceleration of the effectiveness of the Amendment. If this request is granted, we respectfully request that we be notified by telephone at the time of effectiveness, and that such effectiveness also be confirmed in writing. Please call Louisa Kiu of Sidley Austin LLP at (617) 223-0373. Very truly yours, BLACKROCK VARIABLE SERIES FUNDS, INC. By: /s/ John M. Perlowski Name: John Perlowski Title: President and Chief Executive Officer BLACKROCK INVESTMENTS, LLC By: /s/ Jonathan Diorio Name: Jonathan Diorio Title: Managing Director