<SEC-DOCUMENT>0001104659-21-154253-index.html : 20220329
<SEC-HEADER>0001104659-21-154253.hdr.sgml : 20220329
<ACCEPTANCE-DATETIME>20211229151856
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-154253
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20211229

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2133731d9_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2133731d9_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>