<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>CVXEExh77B.txt
<DESCRIPTION>CVXE AUDIT LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Shareholders and Board of Trustees of Calamos Global Total Return Fund
In planning and performing our audit of the financial statements of Calamos
 Global Total Return 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 Total Return 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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