<SEC-DOCUMENT>0000950137-08-002630.txt : 20120816
<SEC-HEADER>0000950137-08-002630.hdr.sgml : 20120816
<ACCEPTANCE-DATETIME>20080222172850
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ACCESSION NUMBER:		0000950137-08-002630
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CALAMOS GLOBAL TOTAL RETURN FUND
		CENTRAL INDEX KEY:			0001285650
		IRS NUMBER:				203377281
		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:			60563
		BUSINESS PHONE:		6302451046

	MAIL ADDRESS:	
		STREET 1:		2020 CALAMOS COURT
		STREET 2:		C/O CALAMOS ADVISORS LLC
		CITY:			NAPERVILLE
		STATE:			IL
		ZIP:			60563
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<TYPE>CORRESP
<SEQUENCE>1
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<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">February&nbsp;22, 2008

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA E-MAIL AND EDGAR</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Investment Management<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Mr.&nbsp;Larry L. Greene

</DIV>

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    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:</TD>
    <TD>&nbsp;</TD>
    <TD>Calamos Strategic Total Return Fund<BR>
File Nos. 333-146943 and 811-21484<BR>
Calamos Convertible Opportunities and Income Fund<BR>
File Nos. 333-146945 and 811-21080<BR>
Calamos Convertible and High Income Fund<BR>
File Nos. 333-146947 and 811-21319<BR>
Calamos Global Total Return Fund<BR>
<U>File Nos. 333-146944 and 811-21547</U></TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule&nbsp;461 under the Securities Act of 1933, the above referenced funds (the
&#147;Registrants&#148;) hereby request that the effective date of the Registration Statements referred to
above be accelerated so that they will be declared effective on
February&nbsp;26, 2008, or as soon as
possible thereafter, after notification by telephone to the staff that the Registration Statements
are correct and complete with the exception of information omitted in reliance upon Rule&nbsp;430A,
which will be provided in a final prospectus or prospectus supplement at the time of offering.
Future managing or principal underwriters of a particular offering pursuant to the Registration
Statements, if any, will be identified in prospectus supplements to the Registration Statements at
the time of offering.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;With respect to the Registrants&#146; request for acceleration of the effective date of the
Registration Statements, please be advised that the Registrants acknowledge that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;the Registrants are responsible for the adequacy and accuracy of the disclosure in the
filings;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;should the Commission or the staff, acting pursuant to delegated authority, declare the
filings effective, it does not foreclose the Commission from taking any action with respect to the
filings;
</DIV>

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<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filings effective, does not relieve the Registrants from their full responsibility
for the adequacy and accuracy of the disclosure in the filings; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4)&nbsp;the Registrants may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
</DIV>

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    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Nimish S. Bhatt
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Nimish S. Bhatt&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD NOWRAP colspan="3" align="left">Vice President and Chief Financial Officer<BR><BR>
On Behalf of the Registrants Listed Above&nbsp;</TD>
    <TD>&nbsp;</TD>
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