January 29, 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:
On January 22, 2016, Virtus Equity Trust, Virtus Insight Trust and Virtus Opportunities Trust filed electronically a joint preliminary proxy statement on Schedule 14A. Among the items that shareholders were asked to approve was a slate of new trustee nominees. Since the filing of the proxy statement, the Registrants have determined to change the proposed nominees, and therefore will delay the shareholder meeting. The Registrants will file a revised proxy with updated information after completing the necessary actions and authorizations.
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.
cc: | Kevin J. Carr, Esq. | |
Ann Flood |