<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>CVXFExh77B.txt
<DESCRIPTION>CVXF AUDIT LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Trustees of Calamos Global Dynamic
 Income Fund
In planning and performing our audit of the financial statements of
 Calamos Global Dynamic 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 Global Dynamic 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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