<SEC-DOCUMENT>0001193125-19-058916.txt : 20190401
<SEC-HEADER>0001193125-19-058916.hdr.sgml : 20190401
<ACCEPTANCE-DATETIME>20190228214302
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-19-058916
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CALAMOS CONVERTIBLE OPPORTUNITIES & INCOME FUND
		CENTRAL INDEX KEY:			0001171471
		IRS NUMBER:				030426532
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2020 CALAMOS COURT
		STREET 2:		C/O CALAMOS ADVISORS LLC
		CITY:			NAPERVILLE
		STATE:			IL
		ZIP:			60653
		BUSINESS PHONE:		6302451046

	MAIL ADDRESS:	
		STREET 1:		2020 CALAMOS COURT
		STREET 2:		C/O CALAMOS ADVISORS LLC
		CITY:			NAPERVILLE
		STATE:			IL
		ZIP:			60653
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Calamos Convertible Opportunities &amp;amp; Income Fund</TITLE>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">ROPES&nbsp;&amp; GRAY LLP</TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">191 NORTH WACKER DRIVE</TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">32nd FLOOR</TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">CHICAGO, ILLINOIS 60606-4302</TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">WWW.ROPESGRAY.COM</TD></TR>
</TABLE> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">February&nbsp;28, 2019 </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Ms.&nbsp;Lisa&nbsp;N. Larkin </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Securities and Exchange Commission
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Washington, DC 20549-4720 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="justify">Calamos Convertible Opportunities and Income Fund (File Nos.
<FONT STYLE="white-space:nowrap">333-229042,</FONT> <FONT STYLE="white-space:nowrap">811-21080)</FONT> (the &#147;<U>Registrant</U>&#148; or the &#147;<U>Fund</U>&#148;) </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">Dear Ms.&nbsp;Larkin: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">This letter is in
response to a comment of the staff (the &#147;<U>Staff</U>&#148;) of the Securities and Exchange Commission (the &#147;<U>Commission</U>&#148;) that you provided by telephone on February&nbsp;27, 2019, with respect to the Registrant&#146;s
registration statement on Form <FONT STYLE="white-space:nowrap">N-2</FONT> filed with the Commission pursuant to the Securities Act of 1933, as amended (the &#147;<U>Securities Act</U>&#148;), and the Investment Company Act of 1940, as amended
(&#147;1940 Act&#148;), on February&nbsp;22, 2019 (the &#147;<U>Registration Statement</U>&#148;). We have, for the convenience of the Staff, repeated below the comment followed by the Fund&#146;s response. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">We respectfully submit this response letter on behalf of the Registrant. We believe that the disclosure change discussed in this letter
resolves the matter raised. The Registrant is filing this response in advance of filing of <FONT STYLE="white-space:nowrap">Pre-Effective</FONT> Amendment No.&nbsp;2 to the Registration Statement. Capitalized terms not otherwise defined herein have
the meanings ascribed to them in the Registration Statement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B><U>PROSPECTUS </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B><U>General </U></B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman; " ALIGN="justify"><U>Comment</U>. Please include the senior securities table required by Item 4.3 of Form <FONT
STYLE="white-space:nowrap">N-2</FONT> in the base prospectus rather than in the prospectus supplement. </P></TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:6%; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><U>Response</U>. The requested change has been made. The Registrant notes that the table has been removed from the prospectus
supplement and included under &#147;Financial Highlights&#148; in the base prospectus. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">We hope that the foregoing response adequately
addresses your comment. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Should you have any further questions or comments, please do not hesitate to contact me at (312) <FONT
STYLE="white-space:nowrap">845-1376.</FONT> </P>

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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:12pt; font-family:Times New Roman">/s/ Matthew A. Brunmeier</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top">Matthew A. Brunmeier, Esq.</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman">MB/cc: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">John P.
Calamos, Sr., Chairman, Trustee and President, Calamos Convertible Opportunities and Income Fund </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">J. Christopher Jackson, Esq., Vice
President and Secretary, Calamos Convertible Opportunities and Income Fund </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Jeremy C. Smith, Esq., Ropes&nbsp;&amp; Gray LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Paulita A. Pike, Esq., Ropes&nbsp;&amp; Gray LLP </P>
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