<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>CVXBExh77B.txt
<DESCRIPTION>CVXB AUDIT 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, 2015 in accordance with the standards of the Public Company
 Accounting Oversight Board (United States), we considered the Funds 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 financial statements and to comply with the
 requirements of Form N-SAR, but not for the purpose of expressing an opinion
 on the effectiveness of the Funds internal control over financial reporting.
 Accordingly, we express no such opinion.
The management of the Fund 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 companys 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 companys 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 companys 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 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.
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 companys annual or interim financial statements will
not be prevented or detected on a timely basis.
Our consideration of the Funds 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 that might be
material weaknesses under standards established by the Public Company
Accounting Oversight Board (United States). However, we noted no deficiencies
 in the Funds 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, 2015.
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 16, 2015

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