<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>chiauditletter.txt
<DESCRIPTION>AUDITOR 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, 2017 in accordance with the standards
of the Public
Company Accounting Oversight Board (United States)
(PCAOB), 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
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 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 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
fund'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 fund'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
fund; (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
fund are being made only in accordance with
authorizations of management and directors of the
fund; and (3)
provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition,
use, or
disposition of a fund'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
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 fund'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 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
PCAOB. 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, 2017.
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 15, 2017












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