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Correspondence 0001580642-23-001860 from Northern Lights Variable Trust (CIK 0001352621)

Northern Lights Variable Trust (CIK 0001352621)
Date: April 3, 2023 · CIK: 0001352621 · Accession: 0001580642-23-001860

AI Filing Summary & Sentiment

File numbers found in text: 333-131820, 811-21853

Date
April 3, 2023
Author
/s/ James Colantino
Form
CORRESP
Company
Northern Lights Variable Trust (CIK 0001352621)

Letter

VIA EDGAR (Correspondence Filing) Division of Investment Management 0001580642-23-001396 TOPS Managed Risk Balanced ETF Portfolio TOPS Managed Risk Moderate Growth ETF Portfolio TOPS Managed Risk Growth ETF Portfolio

Dear Ms. Fettig,

To correct the oversight to the above referenced N-CSRs filed on 3/10/2023, I would kindly request that you change the period date from 12/21/2022 to 12/31/2022.

Please contact me at (631) 470-2603 if you have any questions.

Sincerely,
/s/ James Colantino

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CORRESP
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Northern Lights Variable Trust

James Colantino

Treasurer

Direct Telephone: (631) 470-2603

Fax: (631) 470-2701

E-mail: jcolantino@ultimusfundsolutions.com

April 3, 2023

VIA EDGAR (Correspondence Filing)

U.S. Securities and Exchange Commission

Division of Investment Management

Attn: Ms. Christina Fettig, CPA

(202) 551-6963

File Nos. 333-131820; 811-21853 (Northern Lights Variable Trust)

    0001580642-23-001399
    TOPS Managed Risk Flex ETF Portfolio

    0001580642-23-001396

    TOPS Managed Risk Balanced ETF Portfolio

    TOPS Managed Risk Moderate Growth ETF Portfolio

    TOPS Managed Risk Growth ETF Portfolio

Dear Ms. Fettig,

To correct the oversight to the above referenced N-CSRs filed
on 3/10/2023, I would kindly request that you change the period date from 12/21/2022 to 12/31/2022.

Please contact me at (631) 470-2603 if
you have any questions.

Sincerely,

/s/ James Colantino

James Colantino