<SEC-DOCUMENT>0000728889-14-001510-index.html : 20150122
<SEC-HEADER>0000728889-14-001510.hdr.sgml : 20150122
<ACCEPTANCE-DATETIME>20141205154532
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000728889-14-001510
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OPPENHEIMER VARIABLE ACCOUNT FUNDS
		CENTRAL INDEX KEY:			0000752737
		IRS NUMBER:				840974272
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6803 SOUTH TUCSON WAY
		CITY:			CENTENNIAL
		STATE:			CO
		ZIP:			80112-3924
		BUSINESS PHONE:		3036713200

	MAIL ADDRESS:	
		STREET 1:		6803 SOUTH TUCSON WAY
		CITY:			CENTENNIAL
		STATE:			CO
		ZIP:			80112-3924

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OPPENHEIMER VARIABLE LIFE FUNDS
		DATE OF NAME CHANGE:	19860609
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>