Sullivan & Worcester LLP | T 202 775 1200 | |||
1666 K Street, NW | F 202 293 2275 | |||
Washington, DC 20006 | www.sandw.com |
July 9, 2012
VIA EDGAR
EDGAR Operations Branch
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Virtus Equity Trust
(Virtus Growth & Income Fund)
- Registration Statement on Form N-14
CIK 0000034273
Ladies and Gentlemen:
Pursuant to the Securities Act of 1933, as amended, and the General Rules and Regulations thereunder, enclosed for filing electronically is the Registration Statement on Form N-14 of Virtus Equity Trust (the “Trust”). This filing relates to the acquisition of the assets of Virtus Core Equity Fund, a series of Virtus Insight Trust, by and in exchange for shares of Virtus Growth & Income Fund, a series of the Trust.
Any questions or comments with respect to this filing may be directed to the undersigned at (202) 775-1227.
Very truly yours,
/s/ Arie Heijkoop, Jr.
Arie Heijkoop, Jr.
Enclosures
cc: | Kevin J. Carr, Esq. |
Ann Flood |