FINANCIAL INVESTORS VARIABLE INSURANCE TRUST
1290 Broadway, Suite 1100
Denver, Colorado 80203
October 4, 2010
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: | Financial Investors Variable Insurance Trust |
Registration Statement on Form N-14 |
1933 Act File No. 333-169046 |
1940 Act File No. 811-21987 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, the undersigned registrant, Financial Investors Variable Insurance Trust, and the undersigned distributor, ALPS Distributors, Inc., each hereby requests that the effectiveness of the above-referenced registration statement be accelerated to October 4, 2010, at 4:00 p.m. (Eastern time), or as soon thereafter as practicable.
If you have any questions, please call David Buhler at (720) 917-0864.
Very truly yours,
FINANCIAL INVESTORS VARIABLE INSURANCE TRUST
/s/ David T. Buhler
By: David T. Buhler
Title: Secretary
ALPS DISTRIBUTORS, INC.
/s/ Thomas A. Carter
By: Thomas A. Carter
Title: President