Kevin J. Carr
Kevin.carr@virtus.com
November 23, 2010
VIA EDGAR
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Virtus Equity Trust (the “Registrant”) |
Application to Withdraw Registration Statement on Form N-14 |
File No. 333-169578 |
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, the Registrant hereby respectfully applies for the withdrawal of the above-referenced registration statement on Form N-14 filed with the Securities and Exchange Commission (“SEC”) on September 24, 2010 (Accession No: 0001193125-10-216428)(the “Registration Statement”).
The Registration Statement was filed with respect to a proposed reorganization of Virtus Mid-Cap Growth Fund, a series of the Registrant, into Virtus Mid-Cap Core Fund, another series of the Registrant. The Registrant has determined not to proceed with the reorganization and wishes to withdraw the Registration Statement. There were no securities sold or issued pursuant to the Registration Statement. The Registrant submits that withdrawal of the Registration Statement is consistent with the public interest and the protection of investors.
We appreciate your assistance in this matter. If you have any questions regarding this matter, please contact the undersigned at (860) 263-4791, or Arie Heijkoop of Sullivan &Worcester, counsel to the fund, at (202) 775-1227.
Very truly yours, |
/s/ Kevin J. Carr |
Kevin J. Carr |
Vice President, Chief Legal Officer, |
Counsel and Secretary |
100 Pearl Street, 8th Floor, Hartford, Connecticut 06103