July 1, 2020
VIA EDGAR
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Virtus Equity Trust
(Virtus Tactical Allocation Fund)
- Registration Statement on Form N-14
CIK 0000034273
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 Equity Trust (the “Trust”). This filing relates to the acquisition of the assets of Virtus Rampart Sector Trend Fund, a series of Virtus Opportunities Trust, by and in exchange for shares of Virtus Tactical Allocation Fund, a series of the 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. |
Jennifer Fromm, Esq. | |
David Mahaffey, Esq. |