<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>cvxb_audit_letter.txt
<DESCRIPTION>AUDITOR'S LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Trustees of Calamos Convertible Opportunities
and Income Fund

In planning and performing our audit of the financial statements of Calamos
Convertible Opportunities and Income Fund (the "Fund") as of and for the year
ended October 31, 2012, in accordance with the standards of the Public
Company Accounting Oversight Board (United States),we considered the Fund's
internal control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing procedures for
the purpose of expressing our opinion on the financialstatements and to comply
with the requirements of Form N-SAR, but not for the purpose of expressing an
opinion on the effectiveness of the Fund's internal control over financial
reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining
effective internalcontrol 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'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's internal controlover 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's assets that could have a material effect on
the financial statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent or detect misstatements. Also, projections
of any evaluation of effectivenessto future periods are subject to the
isk that controls may become inadequate because of changes in conditions
or that the degree of compliance with the policies or procedures may
deteriorate.

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's annual or interim financial statements will not be prevented
or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting
as for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control that might
be material weaknesses under standards established by the Public Company
Accounting Oversight Board (United States). However, we noted no deficiencies
in the Fund's internal control over financial reporting and its operation,
including controls for safeguarding securities, that we consider to be a
material weakness, as defined above, as of October 31, 2012.

This report is intended solely for the information and use of
management and the Board of Trustees of Calamos Convertible Opportunities
and Income 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.

/s/ Deloitte & Touche LLP
--------------------------
Chicago, Illinois
December 14, 2012
</TEXT>
</DOCUMENT>
