0001145549-19-001379.txt : 20190114 0001145549-19-001379.hdr.sgml : 20190114 20190114093321 ACCESSION NUMBER: 0001145549-19-001379 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20181031 FILED AS OF DATE: 20190114 DATE AS OF CHANGE: 20190114 EFFECTIVENESS DATE: 20190114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALAMOS CONVERTIBLE & HIGH INCOME FUND CENTRAL INDEX KEY: 0001222719 IRS NUMBER: 020683363 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21319 FILM NUMBER: 19524084 BUSINESS ADDRESS: STREET 1: 2020 CALAMOS COURT STREET 2: C/O CALAMOS ADVISORS LLC CITY: NAPERVILLE STATE: IL ZIP: 60563 BUSINESS PHONE: 6302451046 MAIL ADDRESS: STREET 1: 2020 CALAMOS COURT STREET 2: C/O CALAMOS ADVISORS LLC CITY: NAPERVILLE STATE: IL ZIP: 60563 N-CEN 1 primary_doc.xml X0101 N-CEN LIVE 0001222719 XXXXXXXX false false false N-2 Calamos Convertible & High Income Fund 811-21319 0001222719 549300S5PS2P178Z6N82 2020 Calamos Court Naperville 60563 US-IL US 6302457200 State Street Bank and Trust Company 1 Lincoln Street Boston 02111 6177863000 Records related to custody of fund assets State Street Bank and Trust Company 1 Lincoln Street Boston 02111 6177863000 Mutual fund accounting records Computershare P.O. Box 30170 College Station 77842 8662268016 All records in its capacity as transfer agent Calamos Advisors LLC 2020 Calamos Court Naperville 60563 6302457200 All records in its capacity as investment adviser Y N N-2 Y John P. Calamos, Sr. 000038210 Y John E. Neal N/A N William R. Rybak N/A N Stephen B. Timbers N/A N David D. Tripple N/A N Virginia G Breen N/A N Lloyd A. Wennlund 001512907 N Mark Mickey 002902992 2020 Calamos Court Naperville 60563 XXXXXX N N N N N N Deloitte & Touche LLP 00034 N/A N N N N N N Calamos Convertible and High Income Fund 549300S5PS2P178Z6N82 Y N/A N N Y N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Revenue sharing split Other Calamos makes interest payments in connection with the leverage facility it receives from its custodian. As part of the facility agreement, the custodian generates a portion of the funding through a securities lending arrangement where securities are lent versus cash collateral. The income generated by these securities loans are shared between Calamos and the custodian. The income attributable to Calamos is deducted from our facility interest payments. 280924655.554167000000 N/A Rule 17a-7 (17 CFR 270.17a-7) Rule 32a-4 (17 CFR 270.32a-4) N N N N Calamos Advisors LLC 801-29688 000105758 549300B31HSTBIV6QG26 N Computershare 85-05006 N/A N N N Bloomberg Valuation Service 549300B56MD0ZC402L06 N ICE Data Services 5493000NQ9LYLDBCTL34 N Thomson Reuters Markets, LLC 20-4530702 Federal Tax ID number N Markit North America, Inc 549300HLPTRASHS0E726 N N State Street Bank and Trust Company 571474TGEMMWANRLN572 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) Federal Reserve Bank N/A N Y Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) Euroclear N/A BE N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) Depository Trust and Clearing Corporation N/A N Y Securities depository - rule 17f-4 (17 CFR 270.17f-4) Royal Bank of Canada N/A CA N Y Foreign custodian - rule 17f-5 (17 CFR 270.17f-5) N Computershare 85-05006 SEC File Number N N N Calamos Advisors LLC 549300B31HSTBIV6QG26 Y N State Street Bank and Trust 571474TGEMMWANRLN572 N Y N Calamos Financial Services LLC 8-37854 000019850 N/A 0.000000000000 JPMorgan Chase Securities, Inc. 008-35008 N/A N/A 30941.400000000000 Goldman Sachs & Co. 008-00129 N/A N/A 1035.000000000000 Morgan Stanley & Co., Inc. 008-15869 N/A N/A 17600.500000000000 Citigroup, Inc. 008-08177 N/A N/A 9464.380000000000 Susquehanna Investments 008-37520 N/A N/A 9291.000000000000 Credit Suisse First Boston 008-52352 N/A N/A 5068.110000000000 Jefferies & Company Inc. 008-15074 N/A N/A 2528.200000000000 Wells Fargo Securities 008-22947 N/A N/A 2190.000000000000 Nomura Securities International, Inc. 008-15255 N/A N/A 1575.000000000000 Investment Technology Group 008-44218 N/A N/A 1246.480000000000 86289.030000000000 JPMorgan Chase Securities, Inc. 008-35008 N/A N/A 211882518.870000000000 Robert W. Baird Co. 008-00497 N/A N/A 42989042.620000000000 Bank of America, N.A. 008-07221 N/A N/A 187118987.630000000000 Jefferies & Company, Inc. 008-15074 N/A N/A 132284508.120000000000 Barclays Capital Inc. 008-41342 N/A N/A 119676651.650000000000 Goldman Sachs & Co. 008-00129 N/A N/A 109896314.050000000000 Citigroup, Inc. 008-08177 N/A N/A 104990187.120000000000 Morgan Stanley & Co., Inc. 008-15869 N/A N/A 82607719.990000000000 Wells Fargo Securities LLC 008-22947 N/A N/A 75302224.630000000000 Mizuho Securities US 008-37710 N/A N/A 44736685.990000000000 1313061538.150000000000 Y 858119960.520000000000 Common stock 1 Preferred stock Series A Preferred stock Series B Preferred stock Series C N N N N N N 1.190000000000 2.540000000000 10.860000000000 11.020000000000 true INTERNAL CONTROL RPT 2 ccahifinternalctrl103118.htm CONVERTIBLE AND HIGH INCOME FUND INTERNAL CONTROL 10.31.18 Form 8-K

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the shareholders and the Board of Trustees of Calamos Convertible and High Income Fund

In planning and performing our audit of the financial statements of Calamos Convertible and High Income Fund (the “Fund”) as of and for the year ended October 31, 2018, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund’s internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund’s internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A fund’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A fund’s internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the fund; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the fund are being made only in accordance with authorizations of management and trustees of the fund; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a fund’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the fund’s annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund’s internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund’s internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of October 31, 2018.

This report is intended solely for the information and use of management and the Board of Trustees of the Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

[Signature]

Chicago, Illinois

December 17, 2018