<SEC-DOCUMENT>0001104659-21-116877-index.html : 20210917
<SEC-HEADER>0001104659-21-116877.hdr.sgml : 20210917
<ACCEPTANCE-DATETIME>20210917155320
ACCESSION NUMBER:		0001104659-21-116877
CONFORMED SUBMISSION TYPE:	N-14
PUBLIC DOCUMENT COUNT:		10
FILED AS OF DATE:		20210917
DATE AS OF CHANGE:		20210917

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:		N-14
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-259608
		FILM NUMBER:		211260312

	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
<SERIES-AND-CLASSES-CONTRACTS-DATA>
<MERGER-SERIES-AND-CLASSES-CONTRACTS>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000038118
<SERIES-NAME>Virtus KAR International Small-Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000117511
<CLASS-CONTRACT-NAME>Class A
<CLASS-CONTRACT-TICKER-SYMBOL>VISAX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000066653
<SERIES-NAME>Virtus KAR International Small-Mid Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000214868
<CLASS-CONTRACT-NAME>Class A
<CLASS-CONTRACT-TICKER-SYMBOL>VKIAX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000038118
<SERIES-NAME>Virtus KAR International Small-Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000117512
<CLASS-CONTRACT-NAME>Class C
<CLASS-CONTRACT-TICKER-SYMBOL>VCISX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000066653
<SERIES-NAME>Virtus KAR International Small-Mid Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000214869
<CLASS-CONTRACT-NAME>Class C
<CLASS-CONTRACT-TICKER-SYMBOL>VKICX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000038118
<SERIES-NAME>Virtus KAR International Small-Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000117513
<CLASS-CONTRACT-NAME>Class I
<CLASS-CONTRACT-TICKER-SYMBOL>VIISX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000066653
<SERIES-NAME>Virtus KAR International Small-Mid Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000214870
<CLASS-CONTRACT-NAME>Class I
<CLASS-CONTRACT-TICKER-SYMBOL>VKIIX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
<MERGER>
<ACQUIRING-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000038118
<SERIES-NAME>Virtus KAR International Small-Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000148859
<CLASS-CONTRACT-NAME>Class R6
<CLASS-CONTRACT-TICKER-SYMBOL>VRISX
</CLASS-CONTRACT>
</SERIES>
</ACQUIRING-DATA>
<TARGET-DATA>
CENTRAL INDEX KEY:			0001005020
<SERIES>
<SERIES-ID>S000066653
<SERIES-NAME>Virtus KAR International Small-Mid Cap Fund
<CLASS-CONTRACT>
<CLASS-CONTRACT-ID>C000214867
<CLASS-CONTRACT-NAME>Class R6
<CLASS-CONTRACT-TICKER-SYMBOL>VKIRX
</CLASS-CONTRACT>
</SERIES>
</TARGET-DATA>
</MERGER>
</MERGER-SERIES-AND-CLASSES-CONTRACTS>
</SERIES-AND-CLASSES-CONTRACTS-DATA>
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-14
<SEQUENCE>1
<FILENAME>tm2127787d1_n14.htm
<DESCRIPTION>VIRTUS OPPORTUNITIES TRUST
<TEXT>
Document 1 - file: tm2127787d1_n14.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.6(DD)
<SEQUENCE>2
<FILENAME>tm2127787d1_ex99-6dd.htm
<DESCRIPTION>29TH AMENDMENT TO AMENDED AND RESTATED INVESTMENT ADVISORY AGREEMENT
<TEXT>
Document 2 - file: tm2127787d1_ex99-6dd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.11
<SEQUENCE>3
<FILENAME>tm2127787d1_ex99-11.htm
<DESCRIPTION>OPINION AND CONSENT
<TEXT>
Document 3 - file: tm2127787d1_ex99-11.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.13(AAA)
<SEQUENCE>4
<FILENAME>tm2127787d1_ex99-13aaa.htm
<DESCRIPTION>42ND AMENDED AND RESTATED EXPENSE LIMITATION AGREEMENT
<TEXT>
Document 4 - file: tm2127787d1_ex99-13aaa.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.14
<SEQUENCE>5
<FILENAME>tm2127787d1_ex99-14.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
Document 5 - file: tm2127787d1_ex99-14.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.16
<SEQUENCE>6
<FILENAME>tm2127787d1_ex99-16.htm
<DESCRIPTION>POWERS OF ATTORNEY
<TEXT>
Document 6 - file: tm2127787d1_ex99-16.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>tm2127787d1_n14image001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: tm2127787d1_n14image001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>tm2127787d1_n14img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: tm2127787d1_n14img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>tm2127787d1_n14img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 9 - file: tm2127787d1_n14img002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>tm2127787d1_ex11img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 10 - file: tm2127787d1_ex11img01.jpg

</DOCUMENT>
</SEC-DOCUMENT>