Lincoln Variable Insurance Products Trust CORRESPCorrespondence with SEC

1)

Consider revising the first sentence of the third header bullet on the second cover page to replace “underlying security or index” with “Underlying ETF”.

Response:

The requested revision has been made. The Registrant revised the sentence as follows:

The Fund is designed to produce predetermined investment outcomes relative to the performance of an Underlying ETF.

2)

Clarify in the Principal Investment Strategies whether the performance of the Fund is based on the Underlying ETF’s net asset value (NAV) or market price.

Response:

The requested revision has been made. The Registrant revised the sentence as follows:

The Fund employs a defined outcome strategy, sub-advised by Milliman Financial Risk Management LLC, which seeks to produce predetermined investment outcomes based on the performance of the Underlying ETF’s market price over a one-year period (“Outcomes”), subject to the specified cap for gains and with the benefit of a buffer for losses.

3)

Clarify in the principal investment strategies section whether the Fund’s performance reflects any dividends paid by the Underlying ETF.

Response:

The requested revision has been made. The Registrant added the following sentence to the end of the third paragraph of the Principal Investment Strategies section as follows:

The Fund will not receive or benefit from any dividend payments made by the Underlying ETF.

4)

In the Purchases and Sales of Fund Shares and Pricing of Fund Shares sections, the Fund discloses an early cut-off time prior to the time it calculates its NAV. Please explain how processing orders received after the cut-off time but before the fund strikes its NAV is consistent with Rule 22c-1.

Response:

The Registrant removed the relevant disclosure from the Registration Statement and replaced it with standard disclosure related to Purchases and Sales of Fund Shares and Pricing of Fund Shares that is common to all prospectuses of the Lincoln Variable Insurance Products Trust.

5)

Incorporate prior comments into other applicable sections of the prospectus.

Response:

The Registration Statement has been revised accordingly.