April 23, 2009
Virtus Opportunities Trust
101 Munson Street
Greenfield, Massachusetts 01301
Telephone: 860-403-5246
Facsimile: 860-403-5670
VIA EDGAR
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Virtus Opportunities Trust
(Virtus Bond Fund)
Registration Statement on Form N-14
CIK 0001005020
Ladies and Gentlemen:
Pursuant to the Securities Act of 1933, as amended, and the General Rules and Regulations thereunder, enclosed for filing electronically is the Registration Statement on Form N-14 of Virtus Opportunities Trust (the “Trust”). This filing relates to the acquisition of the assets of Virtus Core Bond Fund, a series of the Trust, by and in exchange for shares of Virtus Bond Fund, a separate series of the Trust.
Any questions or comments with respect to this filing may be directed to Avery Maher of PNC Global Investment Servicing at 617-338-4057, Ann Flood at 860-263-4746, or the undersigned at 860-263-4791.
Very truly yours, |
/s/ Kevin J. Carr, Esq. |
Kevin J. Carr, Esq. |
Enclosures | ||
cc: | Ann Flood | |
Avery Maher |