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January 30, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read the text related to the change in independent registered public accounting firm contained within the semi-annual report for the period ended November 30, 2022 expected to be filed on Form N-CSRS by Virtus Opportunities Trust on or about January 31, 2023, and we agree with the statements made therein.
Yours truly,