March 28, 2016
VIA EDGAR
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Virtus Opportunities Trust
CIK 0001005020
(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 preliminary proxy statement on Schedule 14A of Virtus Opportunities Trust, on behalf of the Virtus Emerging Markets Equity Income Fund and Virtus Essential Resources Fund.
Any questions or comments with respect to the filing referenced above may be directed to the undersigned at (202) 775-1237.
Very truly yours,
/s/ Thomas M. Ahmadifar
Thomas M. Ahmadifar
Enclosures
cc: | Kevin J. Carr, Esq. | |
Ann Flood |