<SEC-DOCUMENT>0001752724-24-079373.txt : 20240412
<SEC-HEADER>0001752724-24-079373.hdr.sgml : 20240412
<ACCEPTANCE-DATETIME>20240412122135
ACCESSION NUMBER:		0001752724-24-079373
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240131
FILED AS OF DATE:		20240412
DATE AS OF CHANGE:		20240412
EFFECTIVENESS DATE:		20240412

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Virtus Convertible & Income Fund
		CENTRAL INDEX KEY:			0001214935
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21284
		FILM NUMBER:		24840577

	BUSINESS ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301
		BUSINESS PHONE:		(866) 270-7598

	MAIL ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Virtus AllianzGI Convertible & Income Fund
		DATE OF NAME CHANGE:	20210210

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AllianzGI Convertible & Income Fund
		DATE OF NAME CHANGE:	20130502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AGIC Convertible & Income Fund
		DATE OF NAME CHANGE:	20100825
</SEC-HEADER>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>Virtus13124.htm
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<p style="padding-left: 191px;margin: 0px;font: bold 13px/16px 'Arial';">Report of Independent Registered Public Accounting Firm</p>
<p style="margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Arial';">To the Board of Trustees and Shareholders of Virtus Artificial Intelligence &amp; Technology Opportunities Fund, Virtus Convertible</p>
<p style="padding-right: 42px;margin-top: 2px;margin-bottom: 0px;font: 13px/16px 'Arial';"><font style="font: 12px/15px 'Arial';">&amp;</font><font style="font: 13px/16px 'Arial';margin-left: 4px;">Income 2024 Target Term Fund, Virtus Convertible &amp; Income Fund, Virtus Convertible &amp; Income Fund II, Virtus Diversified Income &amp; Convertible Fund, Virtus Dividend, Interest &amp; Premium Strategy Fund, and Virtus Equity &amp; Convertible Income Fund (hereinafter referred to as "the Funds")</font></p>
<p style="padding-right: 40px;margin-top: 14px;margin-bottom: 0px;font: 13px/16px 'Arial';">In planning and performing our audits of the financial statements of Virtus Artificial Intelligence &amp; Technology Opportunities Fund, Virtus Convertible &amp; Income 2024 Target Term Fund, Virtus Convertible &amp; Income Fund, Virtus Convertible &amp; Income Fund II, Virtus Diversified Income &amp; Convertible Fund, Virtus Dividend, Interest &amp; Premium Strategy Fund, and Virtus Equity &amp; Convertible Income Fund (hereafter collectively referred to as the "Funds"), as of and for the year ended January 31, 2024, 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 opinions 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 do not express an opinion on the effectiveness of the Funds' internal control over financial reporting.</p>
<p style="padding-right: 35px;margin-top: 24px;margin-bottom: 0px;font: 13px/16px 'Arial';">The management of the Funds 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 company'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 company'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 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 company's assets that could have a material effect on the financial statements.</p>
<p style="text-align: justify;padding-right: 62px;margin-top: 8px;margin-bottom: 0px;font: 13px/16px 'Arial';">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: 36px;margin-top: 14px;margin-bottom: 0px;font: 13px/16px 'Arial';">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 company's annual or interim financial statements will not be prevented or detected on a timely basis.</p>
<p style="padding-right: 47px;margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Arial';">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 over financial reporting 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 their operations, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of January 31, 2024.</p>
<p style="padding-right: 46px;margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Arial';">This report is intended solely for the information and use of the Board of Trustees of Virtus Artificial Intelligence &amp; Technology Opportunities Fund, Virtus Convertible &amp; Income 2024 Target Term Fund, Virtus Convertible &amp; Income Fund, Virtus Convertible &amp; Income Fund II, Virtus Diversified Income &amp; Convertible Fund, Virtus Dividend, Interest &amp; Premium Strategy Fund, and Virtus Equity &amp; Convertible 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.</p>
<p style="margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Arial';">/s/ PricewaterhouseCoooers LLP</p>
<p style="margin-top: 12px;margin-bottom: 0px;font: 13px/16px 'Arial';">Philadelphia, Pennsylvania</p>
<p style="margin-top: 2px;margin-bottom: 0px;font: 13px/16px 'Arial';">March 27, 2024</p> </div>
<div style="margin: 16px 0px 0px 0px;padding: 0px;width: 747px;overflow: hidden;">
<p style="margin: 0px;font: italic 12px/15px 'Georgia';">PricewaterhouseCoopers LLP, Two Commerce Square, 2001 Market Street, Suite 1800, Philadelphia, PA 19103-7042 T: (267) 330-3000, F: (267) 330-3300, www .pwc.com/us</p> </div> </div> </body> </html>
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