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