# EDGAR Filing Document

**Accession Number:** 0000887340
**File Stem:** 0001741773-25-002703
**Filing Date:** 2025-7
**Character Count:** 4685
**Document Hash:** 2149460a24357a3473d432135b6198b6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001741773-25-002703.hdr.sgml**: 20250912

**ACCESSION NUMBER**: 0001741773-25-002703

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250717

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NEW YORK LIFE INVESTMENTS FUNDS
- **CENTRAL INDEX KEY:** 0000787441

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** MA
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 51 MADISON AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010
- **BUSINESS PHONE:** 2125767000

**MAIL ADDRESS:**
- **STREET 1:** 51 MADISON AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MAINSTAY FUNDS
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MACKAY SHIELDS MAINSTAY SERIES FUND /NY/
- **DATE OF NAME CHANGE:** 19911126

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MACKAY SHIELDS SERIES FUND
- **DATE OF NAME CHANGE:** 19860506
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NEW YORK LIFE INVESTMENTS FUNDS TRUST
- **CENTRAL INDEX KEY:** 0001469192

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 51 MADISON AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010
- **BUSINESS PHONE:** 212 576 7000

**MAIL ADDRESS:**
- **STREET 1:** 51 MADISON AVENUE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MAINSTAY FUNDS TRUST
- **DATE OF NAME CHANGE:** 20090728
**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NEW YORK LIFE INVESTMENTS VP FUNDS TRUST
- **CENTRAL INDEX KEY:** 0000887340

**ORGANIZATION NAME:**
- **EIN:** 133186036
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 51 MADISON AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010
- **BUSINESS PHONE:** 2125767000

**MAIL ADDRESS:**
- **STREET 1:** 51 MADISON AVE
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10010

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MAINSTAY VP FUNDS TRUST
- **DATE OF NAME CHANGE:** 20110429

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MAINSTAY VP SERIES FUND INC
- **DATE OF NAME CHANGE:** 20010518

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NEW YORK LIFE MFA SERIES FUND INC
- **DATE OF NAME CHANGE:** 19920929

#### NEW YORK LIFE INVESTMENTS FUNDS <br> NEW YORK LIFE INVESTMENTS FUNDS TRUST <br> NEW YORK LIFE INVESTMENTS VP FUNDS TRUST <br> 51 Madison Avenue <br> New York, NY 10010
July 17, 2025

***<u>VIA EDGAR</u>***

Ms. Megan Miller<br>Securities and Exchange Commission<br>Division of Investment Management<br>100 F Street, N.E.<br>Washington, D.C. 20549

<u>Re:</u> <u>New York Life Investments Funds (File Nos. 811-04550 and</u> <u>033-02610)</u><br><u>New York Life Investments Funds Trust (File Nos. 811-22321 and 333-160918) and</u> <br><u>New York Life Investments VP Funds Trust (File Nos. 811-03833-01 and 002-86082)</u><br><u>(each, a "Registrant" and together, the "Registrants")</u> 

Dear Ms. Miller:

This letter responds to comments you provided telephonically on June 12, 2025, with respect to various filings of the Registrants, in connection with your review of certain filings and other materials pursuant to the Sarbanes-Oxley Act of 2002.

Your comments and the Registrants' responses are provided below.

**Comment 1:** For the NYLI Candriam Emerging Markets Debt Fund, NYLI MacKay High Yield Corporate Bond Fund and NYLI Income Builder Fund, the lead-in paragraph to the performance chart assumes a $15,000 minimum initial investment, however, for certain share classes the performance chart starts at $10,000.

**<u>Response</u>:** The Registrant intends to update the performance chart for each impacted Fund through an amended Form N-CSR filing.

**Comment 2:** Please explain why the graph of portfolio holdings does not equal 100%.

**<u>Response</u>:** The Registrant notes that the graphical representation of each Fund's portfolio holdings illustrates the Fund's top 10 holdings. Going forward, the Registrant will include a graphical representation that illustrates all holdings for each Fund.

If you have any questions or comments in connection with the foregoing, please contact the undersigned at 201-744-3598 or Thomas Humbert at 973-610-0124.

<br>Very truly yours,

<u>/s/ Brian J. McGrady</u><br>Brian J. McGrady<br>Assistant Secretary

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