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K&L Gates LLP
1601 K Street, NW
Washington, DC 20006-1600

T 202.778.9000 www.klgates.com

September 30, 2011

Eric S. Purple
D 202.778.9220
F 202.778.9220
eric.purple@klgates.com

BY EDGAR

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Calamos Global Total Return Fund
333-174431
811-21547

Ladies and Gentlemen:

On behalf of Calamos Global Total Return Fund (the “Fund”), we are transmitting for electronic filing a Post-Effective Amendment No. 1 to the Registration Statement on Form N-2 under the Securities Act of 1933, as amended, and the Investment Company Act of 1940, as amended, and each exhibit being filed therein.

If we may cooperate with you in any way in the processing of this filing, please telephone the undersigned at (202) 778-9220 or Stevens T. Kelly at (312) 807-4240 with any questions or comments concerning these materials.

Very truly yours,

/s/ Eric S. Purple

Eric S. Purple

Enclosures

Copies to: J. Christopher Jackson