<SEC-DOCUMENT>0001104659-21-091734.txt : 20210810
<SEC-HEADER>0001104659-21-091734.hdr.sgml : 20210810
<ACCEPTANCE-DATETIME>20210713170213
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-091734
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210713

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRTUS OPPORTUNITIES TRUST
		CENTRAL INDEX KEY:			0001005020
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301
		BUSINESS PHONE:		800-243-1574

	MAIL ADDRESS:	
		STREET 1:		ONE FINANCIAL PLAZA
		STREET 2:		26TH FLOOR
		CITY:			HARTFORD
		STATE:			CT
		ZIP:			06103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHOENIX OPPORTUNITIES TRUST
		DATE OF NAME CHANGE:	20060127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHOENIX SENECA FUNDS
		DATE OF NAME CHANGE:	19990122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SENECA FUNDS
		DATE OF NAME CHANGE:	19951218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Virtus Global Multi-Sector Income Fund
		CENTRAL INDEX KEY:			0001528811
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301
		BUSINESS PHONE:		860-243-1574

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Virtus-Newfleet Global Multi-Sector Income Fund
		DATE OF NAME CHANGE:	20110909

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Newfleet Global Multi-Sector Income Fund
		DATE OF NAME CHANGE:	20110829

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Virtus Total Return Fund Inc.
		CENTRAL INDEX KEY:			0000836412
		IRS NUMBER:				133474242
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		101 MUNSON STREET
		CITY:			GREENFIELD
		STATE:			MA
		ZIP:			01301
		BUSINESS PHONE:		800-272-2700

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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIRTUS GLOBAL DIVIDEND & INCOME FUND INC.
		DATE OF NAME CHANGE:	20160929

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VIRTUS GLOBAL DIVIDEND & INCOME FUND
		DATE OF NAME CHANGE:	20160929

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ZWEIG TOTAL RETURN FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="virtus_logo.jpg"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 6pt auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Gray 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; color: #6C6C6C">One Financial Plaza, Hartford, CT 06103 | 800.248.7971 | Virtus.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 13, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission<BR>
Judiciary Plaza<BR>
100 F Street, NE<BR>
Washington, D.C. 20549<BR>
Attention: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ken Ellington and Anu Dubey, Division of Investment Management</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD><B>Virtus Funds Shareholder Reports</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Ellington and Ms. Dubey:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Thank you for the additional comments of the staff of the U.S. Securities
and Exchange Commission (the &ldquo;Staff&rdquo;) conveyed by you via telephone on June 24, 2021, regarding the shareholder reports on
Form N-CSR for Virtus Opportunities Trust (File Nos. 033-65137 and 811-07455), Virtus Global Multi-Sector Income Fund (File Nos. 333-176761
and 811-22608) and Virtus Total Return Fund Inc. (File Nos. 333-169516 and 811-05620) (such entities with their series, if any, collectively,
 &ldquo;Funds&rdquo;), covering their respective years ended September 30, 2018, through December 31, 2020. Below, we provide responses
to such comments, as requested.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Comment 1</U>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In reference to your prior response to Comment
10 regarding Virtus Newfleet Low Duration Core Plus Bond Fund, the Staff does not believe it is appropriate to divide up RMBS based on
the credit quality of the loan, which your prior response appears to indicate that you do, other than for SFRs and non-QM categories.
The Staff also believes SFRs and non-QM categories are part of the RMBS industry because SFRs are structured as securitization backed
by pools of houses in the same way as MBS and subject to similar risks, and non-QMs appear to be similar to RMBS other than identity of
the lender. Therefore, the Fund appears to be concentrating in RMBS. Please either (1) propose to shareholders a revision to the Fund&rsquo;s
concentration policy so that it concentrates in RMBS or (2) represent to the Staff that the Fund will reduce the amount of its assets
in RMBS to below 25% and then treat RMBS as an industry for purposes of its concentration policy.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><U>Response 1</U>. Although we continue to believe our categorizations
of RMBS were appropriate, the Fund will reduce the amount of its assets in RMBS to below 25% and treat RMBS as an industry for purposes
of its concentration policy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Comment 2</U>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In reference to your prior response to Comment
12, please advise the Staff what percentage of the assets of Virtus Global Multi-Sector Income Fund (&ldquo;VGI&rdquo;) and Virtus Total
Return Fund Inc. (&ldquo;ZTR&rdquo;) as of a recent date were invested in instruments where the interest is based on LIBOR, and what percentage
of those assets will mature before June 30, 2023. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><U>Response 2</U>. As of May 28, 2021, 17.31% of VGI&rsquo;s
portfolio and 21.72% of ZTR&rsquo;s fixed income portfolio, which amounts to approximately 8.69% of ZTR&rsquo;s total portfolio, were
invested in instruments where the interest is based on LIBOR, and approximately 0.57% for VGI and 0.36% for ZTR will mature before June
30, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If you would like to discuss either of these responses in further detail
or if you have any questions, please feel free to contact me at (860) 263-4790. Thank you.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Best regards,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Jennifer Fromm</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jennifer Fromm</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #6C6C6C">Securities distributed by <B>VP
Distributors, LLC</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
