CORRESP 1 filename1.htm PDFtoHTML Conversion Output
 

VOYA INVESTMENT MANAGEMENT

7337 EAST DOUBLETREE RANCH ROAD, SUITE 100 SCOTTSDALE, AZ 85258

September 21, 2020

VIA EDGAR

Mr. Patrick F. Scott

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re:        Voya Equity Trust

(File Nos. 333-56881; 811-08817)

Voya Separate Portfolios Trust

(Files Nos. 333-141111; 811-22025)

Dear Mr. Scott:

This letter responds to comments provided to Paul Caldarelli and Jay Stamper on September 4, 2020, by the Staff of the U.S. Securities and Exchange Commission ("Staff"), for Post-Effective Amendment Nos. 170 and 94 (the "Amendments") to the Registration Statements of Voya Equity Trust and Voya Separate Portfolios Trust (each a "Registrant" and collectively the "Registrants"). These Amendments were filed with the U.S. Securities and Exchange Commission on Form N-1A on July 24, 2020.

The Registrants hereby acknowledge that certain of the Staff's non-fund/strategy-specific comments previously provided for other funds in the Voya fund complex may be applicable to the Amendments. To the extent that the Staff re-issues such previously issued comments, the Registrants hereby confirm their response to such comments as reflected in correspondence filed with the Staff at the time those comments were provided.

* * * * * * * * * * * *

Should you have any questions or comments regarding this letter, please contact the undersigned at 480.477.2649.

Very truly yours,

/s/ Paul A. Caldarelli

_________________________

Paul A. Caldarelli

Vice President and Senior Counsel Voya Investment Management

cc:Huey P. Falgout, Jr., Esq. Voya Investments, LLC

Elizabeth J. Reza, Esq.

Rope& Gray LLP