WASHINGTON, Jan 15 (Reuters) - The Trump administration on Friday said Vietnam’s actions related to currency valuations are “unreasonable” and restrict U.S. commerce, but is not taking immediate action to impose punitive tariffs. Releasing the results of its “Section 301” investigation into Vietnam’s currency practices, the U.S. Trade Representative’s office said it would continue to evaluate all available options to correct the situation, a process that will pass to the administration of President-elect Joe Biden, who takes office on Wednesday. (Reporting by David Lawder Editing by Chris Reese)