<SEC-DOCUMENT>0001145549-22-022252.txt : 20220418
<SEC-HEADER>0001145549-22-022252.hdr.sgml : 20220418
<ACCEPTANCE-DATETIME>20220418120439
ACCESSION NUMBER:		0001145549-22-022252
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20220131
FILED AS OF DATE:		20220418
EFFECTIVENESS DATE:		20220418

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Virtus Dividend, Interest & Premium Strategy Fund
		CENTRAL INDEX KEY:			0001260563
		STANDARD INDUSTRIAL CLASSIFICATION:	LOAN BROKERS [6163]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21417
		FILM NUMBER:		22831483

	BUSINESS ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301
		BUSINESS PHONE:		(866) 270-7598

	MAIL ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AllianzGI DIVIDEND, INTEREST & PREMIUM STRATEGY FUND
		DATE OF NAME CHANGE:	20200508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AllianzGI NFJ DIVIDEND, INTEREST & PREMIUM STRATEGY FUND
		DATE OF NAME CHANGE:	20130502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NFJ DIVIDEND, INTEREST & PREMIUM STRATEGY FUND
		DATE OF NAME CHANGE:	20050124
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0404</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001260563</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2022-01-31" isReportPeriodLt12="N"/>
    <registrantInfo>
      <registrantFullName>Virtus Dividend, Interest &amp; Premium Strategy Fund</registrantFullName>
      <investmentCompFileNo>811-21417</investmentCompFileNo>
      <registrantCik>0001260563</registrantCik>
      <registrantLei>549300535GECAFITZP67</registrantLei>
      <registrantstreet1>101 MUNSON STREET</registrantstreet1>
      <registrantcity>GREENFIELD</registrantcity>
      <registrantzipCode>01301-9668</registrantzipCode>
      <registrantstate>US-MA</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>800-254-5197</registrantphoneNumber>
      <websites>
        <website webpage="www.virtus.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>NFJ Investment Group, LLC</officeName>
          <officeAddress1>One Financial Plaza</officeAddress1>
          <officeCity>Hartford</officeCity>
          <officeStateCountry officeState="US-CT" officeCountry="US"/>
          <officeRecordsZipCode>06103</officeRecordsZipCode>
          <officePhone>Unavailable</officePhone>
          <booksRecordsDesc>Records related to its functions as subadviser.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>The Bank of New York Mellon</officeName>
          <officeAddress1>240 Greenwich Street</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10286</officeRecordsZipCode>
          <officePhone>1-212-495-1784</officePhone>
          <booksRecordsDesc>Records related to its functions as custodian.</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Ropes &amp; Gray LLP</officeName>
          <officeAddress1>Prudential Tower</officeAddress1>
          <officeAddress2>800 Boylston Street</officeAddress2>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02199-3600</officeRecordsZipCode>
          <officePhone>617-951-7000</officePhone>
          <booksRecordsDesc>Records related to its functions as Legal Counsel</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Virtus Investment Advisers, Inc.</officeName>
          <officeAddress1>One Financial Plaza</officeAddress1>
          <officeCity>Hartford</officeCity>
          <officeStateCountry officeState="US-CT" officeCountry="US"/>
          <officeRecordsZipCode>06103</officeRecordsZipCode>
          <officePhone>800-248-7971</officePhone>
          <booksRecordsDesc>Records related to its functions as Investment Adviser</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Virtus Fund Services, LLC</officeName>
          <officeAddress1>One Financial Plaza</officeAddress1>
          <officeCity>Hartford</officeCity>
          <officeStateCountry officeState="US-CT" officeCountry="US"/>
          <officeRecordsZipCode>06103</officeRecordsZipCode>
          <officePhone>800-243-1574</officePhone>
          <booksRecordsDesc>Records related to its functions as Administrator</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>American Stock Transfer &amp; Trust Company, LLC</officeName>
          <officeAddress1>6201 15th Avenue</officeAddress1>
          <officeCity>Brooklyn</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>11219</officeRecordsZipCode>
          <officePhone>800-937-5449</officePhone>
          <booksRecordsDesc>Records related to its functions as transfer agent and shareholder service agent</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Allianz Global Investors U.S. LLC</officeName>
          <officeAddress1>1633 Broadway</officeAddress1>
          <officeAddress2>41st Floor</officeAddress2>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10019</officeRecordsZipCode>
          <officePhone>212-739-3000</officePhone>
          <booksRecordsDesc>Records related to its functions as subadviser</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Virtus Funds"/>
      <registrantClassificationType>N-2</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Brian T. Zino</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-00945"/>
            <fileNumberInfo fileNumber="811-03445 "/>
            <fileNumberInfo fileNumber="811-04642 "/>
            <fileNumberInfo fileNumber="811-05620 "/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-07455 "/>
            <fileNumberInfo fileNumber="811-07705 "/>
            <fileNumberInfo fileNumber="811-09140 "/>
            <fileNumberInfo fileNumber="811-21279 "/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338 "/>
            <fileNumberInfo fileNumber="811-21989 "/>
            <fileNumberInfo fileNumber="811-22167 "/>
            <fileNumberInfo fileNumber="811-22608 "/>
            <fileNumberInfo fileNumber="811-22818 "/>
            <fileNumberInfo fileNumber="811-22906 "/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23446"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>William B. Ogden, IV</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21338 "/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21989 "/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-23505"/>
            <fileNumberInfo fileNumber="811-23648"/>
            <fileNumberInfo fileNumber="811-23749"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Philip R. McLoughlin</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-00945"/>
            <fileNumberInfo fileNumber="811-03445 "/>
            <fileNumberInfo fileNumber="811-04642 "/>
            <fileNumberInfo fileNumber="811-04915"/>
            <fileNumberInfo fileNumber="811-05620 "/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-06416"/>
            <fileNumberInfo fileNumber="811-07455 "/>
            <fileNumberInfo fileNumber="811-07705 "/>
            <fileNumberInfo fileNumber="811-09140 "/>
            <fileNumberInfo fileNumber="811-21279 "/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338 "/>
            <fileNumberInfo fileNumber="811-21989 "/>
            <fileNumberInfo fileNumber="811-22167 "/>
            <fileNumberInfo fileNumber="811-22533 "/>
            <fileNumberInfo fileNumber="811-22608 "/>
            <fileNumberInfo fileNumber="811-22818 "/>
            <fileNumberInfo fileNumber="811-22906 "/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23446"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>George R. Aylward</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-00945"/>
            <fileNumberInfo fileNumber="811-03445"/>
            <fileNumberInfo fileNumber="811-04642"/>
            <fileNumberInfo fileNumber="811-05620"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-07455"/>
            <fileNumberInfo fileNumber="811-07705"/>
            <fileNumberInfo fileNumber="811-09140"/>
            <fileNumberInfo fileNumber="811-21279"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-22608"/>
            <fileNumberInfo fileNumber="811-22818"/>
            <fileNumberInfo fileNumber="811-22906"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23078"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23446"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Deborah A. DeCotis</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-03445"/>
            <fileNumberInfo fileNumber="811-05620"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-21279"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-22608"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-22818"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-23505"/>
            <fileNumberInfo fileNumber="811-23648"/>
            <fileNumberInfo fileNumber="811-23749"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Sarah E. Cogan</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-03445"/>
            <fileNumberInfo fileNumber="811-05620"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-21279"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-22608"/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-22818"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-23505"/>
            <fileNumberInfo fileNumber="811-23648"/>
            <fileNumberInfo fileNumber="811-23749"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>F. Ford Drummond</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-03445"/>
            <fileNumberInfo fileNumber="811-05620"/>
            <fileNumberInfo fileNumber="811-06161"/>
            <fileNumberInfo fileNumber="811-21279"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-22167"/>
            <fileNumberInfo fileNumber="811-22608"/>
            <fileNumberInfo fileNumber="811-22818"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23446"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>James S. MacLeod</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21338"/>
            <fileNumberInfo fileNumber="811-21989"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23446"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Alan Rappaport</directorName>
          <crdNumber>001029265</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-07816"/>
            <fileNumberInfo fileNumber="811-08216"/>
            <fileNumberInfo fileNumber="811-09721"/>
            <fileNumberInfo fileNumber="811-10377"/>
            <fileNumberInfo fileNumber="811-10379"/>
            <fileNumberInfo fileNumber="811-10381"/>
            <fileNumberInfo fileNumber="811-10555"/>
            <fileNumberInfo fileNumber="811-21076"/>
            <fileNumberInfo fileNumber="811-21077"/>
            <fileNumberInfo fileNumber="811-21078"/>
            <fileNumberInfo fileNumber="811-21187"/>
            <fileNumberInfo fileNumber="811-21188"/>
            <fileNumberInfo fileNumber="811-21189"/>
            <fileNumberInfo fileNumber="811-21238"/>
            <fileNumberInfo fileNumber="811-21284"/>
            <fileNumberInfo fileNumber="811-21311"/>
            <fileNumberInfo fileNumber="811-21338 "/>
            <fileNumberInfo fileNumber="811-21374"/>
            <fileNumberInfo fileNumber="811-21601"/>
            <fileNumberInfo fileNumber="811-21734"/>
            <fileNumberInfo fileNumber="811-21989 "/>
            <fileNumberInfo fileNumber="811-22673"/>
            <fileNumberInfo fileNumber="811-23039"/>
            <fileNumberInfo fileNumber="811-23211"/>
            <fileNumberInfo fileNumber="811-23241"/>
            <fileNumberInfo fileNumber="811-23314"/>
            <fileNumberInfo fileNumber="811-23390"/>
            <fileNumberInfo fileNumber="811-23446"/>
            <fileNumberInfo fileNumber="811-23505"/>
            <fileNumberInfo fileNumber="811-23648"/>
            <fileNumberInfo fileNumber="811-23749"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Nancy J. Engberg</ccoName>
          <crdNumber>002952960</crdNumber>
          <ccoStreet1>One Financial Plaza</ccoStreet1>
          <ccoStreet2>26th Floor</ccoStreet2>
          <ccoCity>Hartford</ccoCity>
          <ccoStateCountry ccoState="US-CT" ccoCountry="US"/>
          <ccoZipCode>06103</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <securityMatterSeriesInfo isRegistrantSubmittedMatter="Y">
        <seriesInfo seriesName="Virtus Dividend, Interest &amp; Premium Strategy Fund" seriesId="N/A"/>
      </securityMatterSeriesInfo>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <releaseNumbers isExemptionFromAct="Y">
        <releaseNumberInfo releaseNumber="IC-33897"/>
        <releaseNumberInfo releaseNumber="IC-28368 "/>
      </releaseNumbers>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>238</pcaobNumber>
          <publicAccountantLei>5493002GVO7EO8RNNS37</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-PA" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <valuationMethodsChanges isMaterialChange="Y">
        <valuationMethodsChange>
          <dateOfChange>2021-02-01</dateOfChange>
          <changeExplanation>Change from mean to last trade if available otherwise mean</changeExplanation>
          <assetType>Other</assetType>
          <assetTypeOtherDesc>Options</assetTypeOtherDesc>
          <investmentType>Options Purchased</investmentType>
          <statutoryRegulatoryBasis>N/A</statutoryRegulatoryBasis>
          <valuationMethodsChangeSeries>
            <seriesInfo seriesName="Virtus Dividend, Interest &amp; Premium Strategy Fund" seriesId="N/A"/>
          </valuationMethodsChangeSeries>
        </valuationMethodsChange>
        <valuationMethodsChange>
          <dateOfChange>2021-02-01</dateOfChange>
          <changeExplanation>Change from use of mean price to bid price</changeExplanation>
          <assetType>Other</assetType>
          <assetTypeOtherDesc>Fixed income securities</assetTypeOtherDesc>
          <investmentType>Fixed Income Securities</investmentType>
          <statutoryRegulatoryBasis>N/A</statutoryRegulatoryBasis>
          <valuationMethodsChangeSeries>
            <seriesInfo seriesName="Virtus Dividend, Interest &amp; Premium Strategy Fund" seriesId="N/A"/>
          </valuationMethodsChangeSeries>
        </valuationMethodsChange>
        <valuationMethodsChange>
          <dateOfChange>2021-02-01</dateOfChange>
          <changeExplanation>Change in the trigger threshold for use of fair value factors</changeExplanation>
          <assetType>Other</assetType>
          <assetTypeOtherDesc>International equities</assetTypeOtherDesc>
          <investmentType>Common Stocks</investmentType>
          <statutoryRegulatoryBasis>N/A</statutoryRegulatoryBasis>
          <valuationMethodsChangeSeries>
            <seriesInfo seriesName="Virtus Dividend, Interest &amp; Premium Strategy Fund" seriesId="N/A"/>
          </valuationMethodsChangeSeries>
        </valuationMethodsChange>
      </valuationMethodsChanges>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <paymentDividendSeries isPaymentDividend="Y">
        <seriesInfo seriesName="Virtus Dividend, Interest &amp; Premium Strategy Fund" seriesId="N/A"/>
      </paymentDividendSeries>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Virtus Dividend, Interest &amp; Premium Strategy Fund</mgmtInvFundName>
        <mgmtInvLei>549300535GECAFITZP67</mgmtInvLei>
        <isFirstFilingByFund>N</isFirstFilingByFund>
        <numAuthorizedClass>0</numAuthorizedClass>
        <numAddedClass>0</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <fundType>N/A</fundType>
        <isNonDiversifiedCompany>N</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 12d1-4 (17 CFR 270.12d1-4)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>Y</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Virtus Investment Advisers, Inc.</investmentAdviserName>
            <investmentAdviserFileNo>801-5995</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000106982</investmentAdviserCrdNo>
            <investmentAdviserLei>5493008GM1PP47SEXR11</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-CT" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <subAdvisers>
          <subAdviser>
            <subAdviserName>NFJ Investment Group, LLC</subAdviserName>
            <subAdviserFileNo>801-119686</subAdviserFileNo>
            <subAdviserCrdNo>000310902</subAdviserCrdNo>
            <subAdviserLei>5493002JLXL64MHMJT61</subAdviserLei>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-TX" subAdviserCountry="US"/>
            <subAdviserHired isSubAdviserHired="Y" subAdviserStartDate="2021-02-01"/>
          </subAdviser>
          <subAdviser>
            <subAdviserName>Allianz Global Investors U.S. LLC</subAdviserName>
            <subAdviserFileNo>801-69803</subAdviserFileNo>
            <subAdviserCrdNo>000149003</subAdviserCrdNo>
            <subAdviserLei>549300QJHGSKBIX1VE40</subAdviserLei>
            <isSubAdviserAffiliated>N</isSubAdviserAffiliated>
            <subAdviserStateCountry subAdviserState="US-NY" subAdviserCountry="US"/>
            <isSubAdviserHired>N</isSubAdviserHired>
          </subAdviser>
        </subAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>American Stock Transfer &amp; Trust Company, LLC</transferAgentName>
            <transferAgentFileNo>084-00416</transferAgentFileNo>
            <transferAgentLei>254900TS5EWP83BEOU02</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-NY" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <pricingServices>
          <pricingService>
            <pricingServiceName>Bloomberg L.P.</pricingServiceName>
            <pricingServiceLei>549300B56MD0ZC402L06</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>Refinitiv US Holdings Inc.</pricingServiceName>
            <pricingServiceLei>549300NF240HXJO7N016</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>IHS Markit Ltd.</pricingServiceName>
            <pricingServiceLei>549300HLPTRASHS0E726</pricingServiceLei>
            <pricingServiceCountry>GB</pricingServiceCountry>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
          <pricingService>
            <pricingServiceName>ICE Data Services, Inc.</pricingServiceName>
            <pricingServiceLei>13-3668779</pricingServiceLei>
            <pricingServiceStateCountry pricingServiceState="US-NY" pricingServiceCountry="US"/>
            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
          </pricingService>
        </pricingServices>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
          <custodian>
            <custodianName>The Depository Trust Company</custodianName>
            <custodianLei>549300HBJLRO8YFMI370</custodianLei>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Securities depository - rule 17f-4 (17 CFR 270.17f-4)</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>Y</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>American Stock Transfer &amp; Trust Company, LLC</shareholderServiceAgentName>
            <shareholderServiceAgentLei>254900TS5EWP83BEOU02</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-NY" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>Virtus Fund Services, LLC</adminName>
            <adminLei>084-06485</adminLei>
            <idNumberDesc>SEC file number</idNumberDesc>
            <adminStateCountry adminState="US-CT" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>VP Distributors, LLC</brokerDealerName>
            <brokerDealerFileNo>008-14100</brokerDealerFileNo>
            <brokerDealerCrdNo>000003036</brokerDealerCrdNo>
            <brokerDealerLei>549300IW1QX018U5W603</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-CT" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>PIMCO Canada Corp.</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300PNZNS0LQSMZ318</brokerDealerLei>
            <brokerDealerCountry>CA</brokerDealerCountry>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>PIMCO Europe GmbH</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300KW6332H0XL8X85</brokerDealerLei>
            <brokerDealerCountry>DE</brokerDealerCountry>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>PIMCO Investments LLC</brokerDealerName>
            <brokerDealerFileNo>008-68686</brokerDealerFileNo>
            <brokerDealerCrdNo>000154957</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Allianz Global Investors (Schweiz) AG</brokerDealerName>
            <brokerDealerFileNo>N/A</brokerDealerFileNo>
            <brokerDealerCrdNo>N/A</brokerDealerCrdNo>
            <brokerDealerLei>549300HHHNE56IHKY326</brokerDealerLei>
            <brokerDealerCountry>CH</brokerDealerCountry>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Allianz Global Investors Distributors LLC</brokerDealerName>
            <brokerDealerFileNo>008-41811</brokerDealerFileNo>
            <brokerDealerCrdNo>000025567</brokerDealerCrdNo>
            <brokerDealerLei>549300SP22LYR965RW31</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>Allianz Life Financial Services, LLC</brokerDealerName>
            <brokerDealerFileNo>008-13630</brokerDealerFileNo>
            <brokerDealerCrdNo>000000612</brokerDealerCrdNo>
            <brokerDealerLei>5493008TSI0TRWDDGW79</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-MN" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>Stifel, Nicolaus &amp; Company, Incorporated</brokerName>
            <brokerFileNo>008-01447</brokerFileNo>
            <brokerCrdNo>000000793</brokerCrdNo>
            <brokerLei>5WUVMA08EYG4KEUPW589</brokerLei>
            <brokerStateCountry brokerState="US-MO" brokerCountry="US"/>
            <grossCommission>12534.590000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>CREDIT SUISSE SECURITIES (USA) LLC</brokerName>
            <brokerFileNo>008-00422</brokerFileNo>
            <brokerCrdNo>000000816</brokerCrdNo>
            <brokerLei>1V8Y6QCX6YMJ2OELII46</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>12545.460000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>SUSQUEHANNA FINANCIAL GROUP, LLLP</brokerName>
            <brokerFileNo>008-44325</brokerFileNo>
            <brokerCrdNo>000035865</brokerCrdNo>
            <brokerLei>549300E8QX0ZMRDC2M81</brokerLei>
            <brokerStateCountry brokerState="US-PA" brokerCountry="US"/>
            <grossCommission>94782.530000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BOFA SECURITIES, INC.</brokerName>
            <brokerFileNo>008-69787</brokerFileNo>
            <brokerCrdNo>000283942</brokerCrdNo>
            <brokerLei>549300HN4UKV1E2R3U73</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>84691.330000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>CitiGroup Global Markets Inc.</brokerName>
            <brokerFileNo>008-08177</brokerFileNo>
            <brokerCrdNo>000007059</brokerCrdNo>
            <brokerLei>MBNUM2BPBDO7JBLYG310</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>24987.830000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>INSTINET, LLC</brokerName>
            <brokerFileNo>008-23669</brokerFileNo>
            <brokerCrdNo>000007897</brokerCrdNo>
            <brokerLei>549300MGMN3RKMU8FT57</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>21229.780000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>CANTOR FITZGERALD &amp; CO.</brokerName>
            <brokerFileNo>008-00201</brokerFileNo>
            <brokerCrdNo>000000134</brokerCrdNo>
            <brokerLei>5493004J7H4GCPG6OB62</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>21254.430000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>UBS Securities LLC</brokerName>
            <brokerFileNo>008-22651</brokerFileNo>
            <brokerCrdNo>000007654</brokerCrdNo>
            <brokerLei>T6FIZBDPKLYJKFCRVK44</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>36984.720000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>GOLDMAN SACHS &amp; CO. LLC</brokerName>
            <brokerFileNo>008-00129</brokerFileNo>
            <brokerCrdNo>000000361</brokerCrdNo>
            <brokerLei>FOR8UP27PHTHYVLBNG30</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>10648.140000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>BTIG, LLC</brokerName>
            <brokerFileNo>008-65473</brokerFileNo>
            <brokerCrdNo>000122225</brokerCrdNo>
            <brokerLei>549300GTG9PL6WO3EC51</brokerLei>
            <brokerStateCountry brokerState="US-CA" brokerCountry="US"/>
            <grossCommission>15969.710000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>421401.000000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>BOFA SECURITIES, INC.</principalName>
            <principalFileNo>008-69787</principalFileNo>
            <principalCrdNo>000283942</principalCrdNo>
            <principalLei>549300HN4UKV1E2R3U73</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>98267460.410000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>MUFG SECURITIES AMERICAS INC.</principalName>
            <principalFileNo>008-43026</principalFileNo>
            <principalCrdNo>000019685</principalCrdNo>
            <principalLei>K5HU16E3LMSVCCJJJ255</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>28682513.200000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>J.P. Morgan Securities LLC</principalName>
            <principalFileNo>008-35008</principalFileNo>
            <principalCrdNo>000000079</principalCrdNo>
            <principalLei>ZBUT11V806EZRVTWT807</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>65891059.620000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>WELLS FARGO SECURITIES, LLC</principalName>
            <principalFileNo>008-65876</principalFileNo>
            <principalCrdNo>000126292</principalCrdNo>
            <principalLei>VYVVCKR63DVZZN70PB21</principalLei>
            <principalStateCountry principalState="US-NC" principalCountry="US"/>
            <principalTotalPurchaseSale>79980012.490000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>NOMURA SECURITIES INTERNATIONAL, INC.</principalName>
            <principalFileNo>008-15255</principalFileNo>
            <principalCrdNo>000004297</principalCrdNo>
            <principalLei>OXTKY6Q8X53C9ILVV871</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>37190759.780000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>MORGAN STANLEY &amp; CO. LLC</principalName>
            <principalFileNo>008-15869</principalFileNo>
            <principalCrdNo>000008209</principalCrdNo>
            <principalLei>9R7GPTSO7KV3UQJZQ078</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>39155122.480000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>GOLDMAN SACHS &amp; CO. LLC</principalName>
            <principalFileNo>008-00129</principalFileNo>
            <principalCrdNo>000000361</principalCrdNo>
            <principalLei>FOR8UP27PHTHYVLBNG30</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>89174742.530000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>CREDIT SUISSE SECURITIES (USA) LLC</principalName>
            <principalFileNo>008-00422</principalFileNo>
            <principalCrdNo>000000816</principalCrdNo>
            <principalLei>1V8Y6QCX6YMJ2OELII46</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>24325668.830000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>CitiGroup Global Markets Inc.</principalName>
            <principalFileNo>008-08177</principalFileNo>
            <principalCrdNo>000007059</principalCrdNo>
            <principalLei>MBNUM2BPBDO7JBLYG310</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>24239252.540000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BARCLAYS CAPITAL, INC.</principalName>
            <principalFileNo>008-41342</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>111231172.670000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>682277640.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>Y</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>1562502771.730000000000</mnthlyAvgNetAssets>
        <dailyAvgNetAssets>0.000000000000</dailyAvgNetAssets>
        <isInterfundBorrowing>N</isInterfundBorrowing>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <closedEndManagementInvestment>
      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>AllianzGI DIVIDEND, INTEREST &amp; PREMIUM STRATEGY FUND</securityClassTitle>
          <commonStocks>
            <commonStock commonStockExchange="XNYS" commonStockTickerSymbol="NFJ"/>
          </commonStocks>
        </securityRelatedItem>
      </securityRelatedItems>
      <isRightsOffering>N</isRightsOffering>
      <isSecondaryOffering>N</isSecondaryOffering>
      <isRepurchaseSecurity>N</isRepurchaseSecurity>
      <isDefaultLongTermDebt>N</isDefaultLongTermDebt>
      <isDividendsInArrears>N</isDividendsInArrears>
      <isSecuritiesModified>N</isSecuritiesModified>
      <managementFee>0.900000000000</managementFee>
      <netOperatingExpenses>0.960000000000</netOperatingExpenses>
      <marketPricePerShare>14.730000000000</marketPricePerShare>
      <netAssetValuePerShare>16.330000000000</netAssetValuePerShare>
    </closedEndManagementInvestment>
    <exchangeSeriesInfo/>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Virtus Dividend, Interest &amp; Premium Strategy Fund" signedDate="2022-04-18" signature="Jennifer Fromm " title="Vice President, Chief Legal Officer, Counsel and Secretary"/>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>v131.htm
<TEXT>
<html>
    <head>
    </head>
    <body>
        <p>&#160;<br>
        <br>
        Report of Independent Registered Public Accounting Firm&#160;<br>
        <br>
        To the Board of Trustees of Virtus AllianzGI Artificial Intelligence &amp; Technology Opportunities Fund, Virtus AllianzGI Convertible &amp; Income 2024 Target Term Fund, Virtus AllianzGI Convertible &amp; Income Fund, Virtus AllianzGI Convertible &amp; Income Fund II, Virtus AllianzGI Diversified Income &amp; Convertible Fund, Virtus AllianzGI Equity &amp; Convertible Income Fund, and Virtus Dividend, Interest &amp; Premium Strategy Fund&#160;<br>
        <br>
        In planning and performing our audits of the financial statements of Virtus AllianzGI Artificial Intelligence &amp; Technology Opportunities Fund, Virtus AllianzGI Convertible &amp; Income 2024 Target Term Fund, Virtus AllianzGI Convertible &amp; Income Fund, Virtus AllianzGI Convertible &amp; Income Fund II, Virtus AllianzGI Diversified Income &amp; Convertible Fund, Virtus AllianzGI Equity &amp; Convertible Income Fund, and Virtus Dividend, Interest &amp; Premium Strategy Fund (hereafter collectively referred to as the "Funds"), as of and for the year ended January 31, 2022, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Funds&rsquo; internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Funds&rsquo; internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Fund&rsquo;s internal control over financial reporting.&#160;<br>
        <br>
        The management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company&rsquo;s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company&rsquo;s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company&rsquo;s assets that could have a material effect on the financial statements.&#160;</p>
        <p>Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.&#160;<br>
        <br>
        A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company&rsquo;s annual or interim financial statements will not be prevented or detected on a timely basis.&#160;<br>
        <br>
        Our consideration of the Funds&rsquo; internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control over financial reporting that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Funds&rsquo; internal control over financial reporting and their operations, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of January 31, 2022.&#160;<br>
        <br>
        This report is intended solely for the information and use of the Board of Trustees of Virtus AllianzGI Artificial Intelligence &amp; Technology Opportunities Fund, Virtus AllianzGI Convertible &amp; Income 2024 Target Term Fund, Virtus AllianzGI Convertible &amp; Income Fund, Virtus AllianzGI Convertible &amp; Income Fund II, Virtus AllianzGI Diversified Income &amp; Convertible Fund, Virtus AllianzGI Equity &amp; Convertible Income Fund, and Virtus Dividend, Interest &amp; Premium Strategy Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.&#160;<br>
        <br>
        <br>
        <p>
        /s/ PricewaterhouseCoopers LLP<br>
        Philadelphia, Pennsylvania<br>
        March 25, 2022</p>
        <br>
        <br>
		<p>
        PricewaterhouseCoopers LLP, Two Commerce Square, 2001 Market Street, Suite 1800, Philadelphia, PA 19103-7042<br>
        T:(267)330-3000,F:(267)330-3300, www.pwc.com/us</p>
    </body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
