<SEC-DOCUMENT>0001145549-24-001977.txt : 20240116
<SEC-HEADER>0001145549-24-001977.hdr.sgml : 20240116
<ACCEPTANCE-DATETIME>20240116152711
ACCESSION NUMBER:		0001145549-24-001977
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20231031
FILED AS OF DATE:		20240116
DATE AS OF CHANGE:		20240116
EFFECTIVENESS DATE:		20240116

FILER:

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

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21080
		FILM NUMBER:		24534970

	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>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
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      <registrantLei>549300ZBRGRX6VMFJ315</registrantLei>
      <registrantstreet1>2020 Calamos Court</registrantstreet1>
      <registrantcity>Naperville</registrantcity>
      <registrantzipCode>60563</registrantzipCode>
      <registrantstate>US-IL</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>6302457200</registrantphoneNumber>
      <websites>
        <website webpage="www.Calamos.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>1 Congress Street</officeAddress1>
          <officeAddress2>STE 1</officeAddress2>
          <officeCity>Boston</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02114</officeRecordsZipCode>
          <officePhone>6177863000</officePhone>
          <booksRecordsDesc>records related to custody of fund assets</booksRecordsDesc>
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        <locationBooksRecord>
          <officeName>Computershare</officeName>
          <officeAddress1>150 Royall Street</officeAddress1>
          <officeCity>Canton</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02021</officeRecordsZipCode>
          <officePhone>8662268016</officePhone>
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          <directorName>John P. Calamos, Sr.</directorName>
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          <directorName>William R. Rybak</directorName>
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          <directorName>Christopher M. Toub</directorName>
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          <directorName>Virginia G Breen</directorName>
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          <ccoName>Mark Mickey</ccoName>
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      <securityMatterSeriesInfo isRegistrantSubmittedMatter="Y"/>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
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      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
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      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
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      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
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            <securityAgentIdemnity isSecurityAgentIdemnity="Y">
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                <idemnityProvider idemnityProviderName="N/A" idemnityProviderLei="N/A"/>
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              <didIndemnificationRights>N</didIndemnificationRights>
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        </securityLendings>
        <paymentToAgentManagers>
          <paymentToAgentManagerType>Revenue sharing split</paymentToAgentManagerType>
          <paymentToAgentManagerType>Other</paymentToAgentManagerType>
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        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 32a-4 (17 CFR 270.32a-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4 (17 CFR 270.18f-4)</relyOnRuleType>
          <relyOnRuleType>Rule 18f-4(f)(17 CFR 270.18f-4(f))</relyOnRuleType>
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        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
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            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
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        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
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            <pricingServiceName>Bloomberg Valuation Service</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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            <pricingServiceName>ICE Data Services</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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            <pricingServiceName>Refinitiv US Holdings Inc.</pricingServiceName>
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            <isPricingServiceAffiliated>N</isPricingServiceAffiliated>
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            <pricingServiceName>S&amp;P Global Inc.</pricingServiceName>
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        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
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            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Clearstream Banking S.A.</custodianName>
            <custodianLei>549300OL514RA0SXJJ44</custodianLei>
            <custodianCountry>LU</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Euroclear Bank</custodianName>
            <custodianLei>549300OZ46BRLZ8Y6F65</custodianLei>
            <custodianCountry>BE</custodianCountry>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>Y</isSubCustodian>
            <custodyType>Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)</custodyType>
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          <custodian>
            <custodianName>HSBC Bank (China) Company Limited</custodianName>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
            <custodianName>Intesa Sanpaolo S.p.A.</custodianName>
            <custodianLei>2W8N8UU78PMDQKZENC08</custodianLei>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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          <custodian>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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            <custodyType>Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)</custodyType>
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</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>calamositrlctrlcef_103123.htm
<DESCRIPTION>INTERNAL CONTROL 10.31.2023
<TEXT>
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        <p style="margin: 0px;font: bold 11px/13px 'Calibri';">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</p>
        <p style="padding-right: 106px;margin-top: 15px;margin-bottom: 0px;font: 11px/14px 'Calibri';">To the shareholders and the Board of Trustees of Calamos Convertible Opportunities and Income Fund, Calamos Convertible and High Income Fund, Calamos Strategic Total Return Fund, Calamos Dynamic Convertible and Income Fund, Calamos Global Dynamic Income Fund, Calamos Global Total Return Fund, and Calamos Long/Short Equity &amp; Dynamic Income Trust</p>
        <p style="padding-right: 99px;margin-top: 14px;margin-bottom: 0px;font: 11px/14px 'Calibri';">In planning and performing our audits of the financial statements of Calamos Convertible Opportunities and Income Fund, Calamos Convertible and High Income Fund, Calamos Strategic Total Return Fund, Calamos Dynamic Convertible and Income Fund, Calamos Global Dynamic Income Fund, Calamos Global Total Return Fund, and Calamos Long/Short Equity &amp; Dynamic Income Trust ( each a "Fund"; collectively, the "Funds") as of and for the year ended October 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), 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-CEN, 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.</p>
        <p style="padding-right: 91px;margin-top: 15px;margin-bottom: 0px;font: 10px/14px 'Calibri';">The management of the Funds are 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 trustees 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.</p>
        <p style="text-align: justify;padding-right: 106px;margin-top: 28px;margin-bottom: 0px;font: 11px/15px 'Calibri';">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.</p>
        <p style="padding-right: 96px;margin-top: 11px;margin-bottom: 0px;font: 10px/14px 'Calibri';">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.</p>
        <p style="padding-right: 95px;margin-top: 14px;margin-bottom: 0px;font: 11px/14px 'Calibri';">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 PCAOB. 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, 2023.</p>
        <p style="padding-right: 127px;margin-top: 15px;margin-bottom: 0px;font: 10px/14px 'Calibri';">This report is intended solely for the information and use of management and the Board of Trustees of the Funds and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.</p>
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        <p style="margin: 0px;font: 11px/13px 'Calibri';">/s/ Deloitte &amp; Touche LLP</p>
        <p style="margin: 0px;font: 11px/13px 'Calibri';">&#160;</p>
        <p style="margin: 0px;font: 11px/13px 'Calibri';">December 20, 2023</p>
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