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SEC Company Response from CALAMOS GLOBAL TOTAL RETURN FUND (CGO) (CIK 0001285650) (CGO) — Jun 25, 2018

CALAMOS GLOBAL TOTAL RETURN FUND (CGO) (CIK 0001285650)
Date: June 25, 2018 · CIK: 0001285650 · Accession: 0001387131-18-002822

AI Filing Summary & Sentiment

File numbers found in text: 333-224205, 811-21547

Date
June 27, 2018
Author
Global Total Return Fund
Form
CORRESP
Company
CALAMOS GLOBAL TOTAL RETURN FUND (CGO) (CIK 0001285650)

Letter

Securities and Exchange Commission Attention: Ms. Lisa Larkin Re: Calamos Global Total Return Fund (the “Fund”) Pre-Effective Amendment No. 1 to the Fund’s Registration Statement on Form N-2 (File Nos. 811-21547 and 333-224205)

Dear Ms. Larkin:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Fund respectfully requests that the effectiveness of the above-referenced pre-effective amendment to the Fund’s registration statement on Form N-2 be accelerated to 9:00 a.m. on June 27, 2018, or as soon thereafter as practicable.

The Fund acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or its staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any actions with respect to the filing, (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and (iii) the Fund may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Fund also brings to your attention that pursuant to Rule 430A under the Securities Act, the form of prospectus (including the statement of additional information) filed as part of the Fund’s registration statement on Form N-2 omits certain information, including information with respect to the public offering price, discounts or commissions to dealers and other items dependent upon the offering price, delivery dates, and terms of the securities dependent upon the offering date.

Very
truly yours,
Calamos
Global Total Return Fund

Show Raw Text
CORRESP
1
filename1.htm

calamos
GLOBAL TOTAL RETURN FUND

2020
Calamos Court

Naperville,
Illinois 60563

June
25, 2018

Securities
and Exchange Commission

100
F Street NE

Washington,
DC 20549-4720

Attention:
Ms. Lisa Larkin

    Re:
    Calamos Global Total Return Fund (the “Fund”)

    Pre-Effective Amendment No. 1 to the Fund’s Registration
Statement on Form N-2

    (File Nos. 811-21547 and 333-224205)

Dear
Ms. Larkin:

Pursuant
to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Fund respectfully requests
that the effectiveness of the above-referenced pre-effective amendment to the Fund’s registration statement on Form N-2
be accelerated to 9:00 a.m. on June 27, 2018, or as soon thereafter as practicable.

The
Fund acknowledges that (i) should the Securities and Exchange Commission (the “Commission”) or its staff (the
“Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
from taking any actions with respect to the filing, (ii) the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Fund from its full responsibility for the adequacy and accuracy
of the disclosure in the filing, and (iii) the Fund may not assert this action as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

The
Fund also brings to your attention that pursuant to Rule 430A under the Securities Act, the form of prospectus (including the
statement of additional information) filed as part of the Fund’s registration statement on Form N-2 omits certain information,
including information with respect to the public offering price, discounts or commissions to dealers and other items dependent
upon the offering price, delivery dates, and terms of the securities dependent upon the offering date.

    Very
truly yours,

    Calamos
Global Total Return Fund

    By:
     /s/ Curtis Holloway

    Name:
    Curtis Holloway

    Title:
    Chief Financial Officer and Treasurer