March 2, 2016
VIA EDGAR
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Virtus Equity Trust | Virtus Insight Trust | Virtus Opportunities Trust |
| CIK 0000034273 | CIK 0001003859 | CIK 0001005020 |
| (File No. 811-00945) | (File No. 811-07447) | (File No. 811-07455) |
Ladies and Gentlemen:
Pursuant to the Securities Exchange Act of 1934, as amended, and Rule 14a-6 thereunder, enclosed for filing electronically is the joint preliminary revised proxy statement on Schedule 14A of Virtus Equity Trust, Virtus Insight Trust and Virtus Opportunities Trust.
Any questions or comments with respect to this filing may be directed to the undersigned at (202) 775-1227.
Very truly yours,
/s/ Arie Heijkoop, Jr.
Arie Heijkoop, Jr.
Enclosures
| cc: | Kevin J. Carr, Esq. Ann Flood |
