Sullivan & Worcester LLP | T 202 775 1200 | |||
1666 K Street, NW | F 202 293 2275 | |||
Washington, DC 20006 | www.sandw.com |
December 22, 2009
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 Strategic Growth 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 Capital Growth Fund, a series of the Trust, by and in exchange for shares of Virtus Strategic Growth Fund, another 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. |
Ann Flood |