Company: CHY
Filing Date: 2025-04-25
Form Type: CORRESP
Source: 0001104659-25-039168
Chunk: 0

Company: CALAMOS CONVERTIBLE & HIGH INCOME FUND
Filing Date: 2025-04-25
Form: CORRESP
Chunk 0
---
April 25, 2025

Mr. John Kernan
Chief Accounting Office
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re: Calamos Global Total Return Fund (“CGO”) (File No. 811-2547);
Calamos Convertible and High Income Fund (“”) (File No. 811-21319); Calamos Convertible Opportunities and Income
Fund (“”) (File No. 811-21080); Calamos Global Dynamic Income Fund (“”) (File No. 811-22047)
and Calamos Strategic Total Return Fund (“”) (File No. 811-21484) (each, a “Registrant” and, collectively,
the “Registrants”)

Dear Mr. Kernan:

I am writing to respond to the comments of the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “Commission”) that you provided by telephone on March 26, 2025 regarding
certain of the Registrants’ reports on Form N-CSR, as noted below filed under the Investment Company Act of 1940, as amended
(“1940 Act”) for the periods ended October 31, 2024 for each Registrant. Your comments are summarized below, followed
by our responses. Capitalized terms not otherwise defined herein have the meanings ascribed to them in the applicable report.

1. Comment– The Staff notes that the most recent registration
statements for certain funds state the intent to forward incorporate by reference the most recent annual reports, but Form N-CSR
filings do not consistently include an auditor’s consent. For example, the Calamos Global Total Return Fund filed an auditor’s
consent with its prior year Form N-CSR but omitted to file an auditor’s consent in the current year.
For applicable funds, please confirm the intent to incorporate the annual reports by reference and if applicable, please amend and refile
Form N-CSR with an appropriate auditor’s consent. As Staff had a similar comment in prior correspondence, please explain what
steps will be taken to enhance internal controls surrounding this process.

Response
– The Registrant (CGO) was not required to file an auditor’s consent with its Form N-CSR filed on December 27, 2024
given that CGO was not engaged in continuous at-the-market shelf offering as of October 31, 2024. CGO’s shelf registration
statement expired on March 1,