0000940394-14-001032.txt : 20140918 0000940394-14-001032.hdr.sgml : 20140918 20140630165137 ACCESSION NUMBER: 0000940394-14-001032 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140630 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE SENIOR INCOME TRUST CENTRAL INDEX KEY: 0001070732 IRS NUMBER: 043435040 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MICHIGAN MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074688 IRS NUMBER: 046880054 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE NEW JERSEY MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074691 IRS NUMBER: 046880050 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE CALIFORNIA MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074692 IRS NUMBER: 046880057 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE NEW JERSEY MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001196874 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED NEW JERSEY MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED NEW JERSEY MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE LTD DURATION INCOME FUND CENTRAL INDEX KEY: 0001222922 IRS NUMBER: 000000000 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE LIMITED DURATION INCOME FUND DATE OF NAME CHANGE: 20030313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Buy-Write Income Fund CENTRAL INDEX KEY: 0001308927 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Managed BuyWrite Income Fund DATE OF NAME CHANGE: 20041117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE NEW YORK MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001177162 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED NEW YORK MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20020708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MICHIGAN MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001196872 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MICHIGAN MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MICHIGAN MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE PENNSYLVANIA MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001196877 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED PENNSYLVANIA MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED PENNSYLVANIA MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE SENIOR FLOATING RATE TRUST CENTRAL INDEX KEY: 0001258623 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE SENIOR FLOATING RATE FUND DATE OF NAME CHANGE: 20030806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE TAX ADVANTAGED GLOBAL DIVIDEND INCOME FUND CENTRAL INDEX KEY: 0001270523 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Enhanced Equity Income Fund CENTRAL INDEX KEY: 0001300391 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund CENTRAL INDEX KEY: 0001322435 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Global Diversified Equity Income Fund CENTRAL INDEX KEY: 0001379438 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance National Municipal Opportunities Trust CENTRAL INDEX KEY: 0001454741 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance National Municipal Trust DATE OF NAME CHANGE: 20090126 FILER: COMPANY DATA: COMPANY CONFORMED NAME: eUNITs (TM) 2 Year U.S. Market Participation Trust: Upside to Cap / Buffered Downside CENTRAL INDEX KEY: 0001476721 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: eUNITs (TM) 2 Year U.S. Equity Market Participation Trust: Upside to Cap / Buffered Downside DATE OF NAME CHANGE: 20101124 FORMER COMPANY: FORMER CONFORMED NAME: eUNITs (TM) 2 Year U.S. Equity Market Participation Trust: Enhanced Upside to Cap / Buffered Downside DATE OF NAME CHANGE: 20091112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Floating-Rate Income Plus Fund CENTRAL INDEX KEY: 0001573698 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 800-225-6265 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Floating Rate Income Plus Fund DATE OF NAME CHANGE: 20130404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE OHIO MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074686 IRS NUMBER: 046880052 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MASSACHUSETTS MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074690 IRS NUMBER: 046880055 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE VARIABLE TRUST CENTRAL INDEX KEY: 0001121746 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Municipal Income Term Trust CENTRAL INDEX KEY: 0001563696 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 800-225-6265 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MASSACHUSETTS MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001196871 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MASSACHUSETTS MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MASSACHUSETTS MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE OHIO MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001196876 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED OHIO MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED OHIO MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE TAX ADVANTAGED DIVIDEND INCOME FUND CENTRAL INDEX KEY: 0001253327 IRS NUMBER: 000000000 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Enhanced Equity Income Fund II CENTRAL INDEX KEY: 0001308335 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Diversified Equity Income Fund CENTRAL INDEX KEY: 0001340736 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Managed Premium & Dividend Income Fund DATE OF NAME CHANGE: 20051110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Managed Premium & Income Opportunities Fund DATE OF NAME CHANGE: 20051005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074540 IRS NUMBER: 046880058 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE NEW YORK MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074685 IRS NUMBER: 046880051 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE CALIFORNIA MUNICIPAL BOND FUND II CENTRAL INDEX KEY: 0001196869 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED CALIFORNIA MUNICIPAL BOND FUND II DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED CALIFORNIA MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Floating-Rate Income Trust CENTRAL INDEX KEY: 0001288992 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Advantaged Bond & Option Strategies Fund CENTRAL INDEX KEY: 0001480999 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Advantaged Return Strategies Fund DATE OF NAME CHANGE: 20100428 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Advantaged Absolute Return Fund DATE OF NAME CHANGE: 20100114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MUNICIPAL BOND FUND II CENTRAL INDEX KEY: 0001196867 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MUNICIPAL BOND FUND II DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund CENTRAL INDEX KEY: 0001281926 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE TAX ADVANTAGED GLOBAL DIVIDEND OPPORTUNITIES FUN DATE OF NAME CHANGE: 20040226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE PENNSYLVANIA MUNICIPAL INCOME TRUST CENTRAL INDEX KEY: 0001074687 IRS NUMBER: 046880053 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Risk-Managed Diversified Equity Income Fund CENTRAL INDEX KEY: 0001395325 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Risk-Managed Equity Income Fund DATE OF NAME CHANGE: 20070404 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE NEW YORK MUNICIPAL BOND FUND II CENTRAL INDEX KEY: 0001196875 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED NEW YORK MUNICIPAL BOND FUND II DATE OF NAME CHANGE: 20021015 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED NEW YORK MUNICIPAL BOND FUND I DATE OF NAME CHANGE: 20021007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Buy-Write Opportunities Fund CENTRAL INDEX KEY: 0001322436 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: eUnits(TM) 2 Year U.S. Market Participation Trust 2: Upside to Cap / Buffered Downside CENTRAL INDEX KEY: 0001541133 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O EATON VANCE MANAGEMENT STREET 2: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: C/O EATON VANCE MANAGEMENT STREET 2: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE CALIFORNIA MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001177161 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED CALIFORNIA MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20020708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Short Duration Diversified Income Fund CENTRAL INDEX KEY: 0001287498 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE LOW DURATION DIVERSIFIED INCOME FUND DATE OF NAME CHANGE: 20040416 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MUNICIPAL BOND FUND CENTRAL INDEX KEY: 0001176984 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 6174828260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE INSURED MUNICIPAL BOND FUND DATE OF NAME CHANGE: 20020702 CORRESP 1 filename1.htm Converted by EDGARwiz

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June 30, 2014


Securities and Exchange Commission

100 F Street, NE

Washington, DC  20549


Attn:  Office of Filings, Information & Consumer Services



The purpose of this letter is to respond to comments received from Jeff Long and Tony Burak, each of the Staff of the U.S. Securities and Exchange Commission (“SEC”), on May 20, 2014 and June 6, 2014, respectively, on Form N-CSR filings (“Filings”) made by certain funds sponsored by the Eaton Vance organization (“Funds”).  


Comment No. 1:  With respect to payment-in-kind (“PIK”) bonds included in a Fund’s Portfolio of Investments (“POI”), please disclose the cash portion of the coupon rate separately from the in-kind portion.  


Response:  The Funds disclose coupon rates for PIK bonds based on the issuer’s current payment practice.  If the issuer is paying a combination of cash and additional securities, the Funds currently disclose the cash portion separate from the PIK portion.  For PIK securities that are currently paying (or expected to pay) exclusively in cash, the footnotes in the shareholder reports will be revised going forward to state that the issuer may pay interest in additional securities at its discretion.

 

Comment No. 2:  With respect to the Financial Highlights tables, please move “total expense ratio after custodian fee reduction” to a footnote.  


Response:  The Funds will make the requested change.


Comment No. 3:  With respect to the Financial Highlights tables for Funds that have preferred shares outstanding, the table of expense ratios based on net assets, including amounts related to preferred shares, should not be included in the Financial Highlights.  If a Fund wants to continue to disclose this information, it may be included in a footnote.


Response:  The Funds will make the requested change.


Comment No. 4:  In Note 10 – Fair Value Measurements – if the amount of Level 2 and/or Level 3 securities is material, then the categories of securities should correspond to the categories in the POI.    




Securities and Exchange Commission

June 30, 2014

Page 2 of 3



Response:  Management believes that the current disclosure practice regarding the fair valuation hierarchy table complies with the requirements of ASC Topic 820, “Fair Value Measurements and Disclosures.”  In determining the classification of equity securities in the fair value hierarchy table, management considers whether the industry classification is a meaningful factor impacting the valuation.  If the industry classification is not a meaningful factor, we do not believe the Fund is required to repeat the level of detail from the POI in the fair value hierarchy table.  Level 2 securities can be reconciled to the POI using the broad based industry sectors.  All level 3 securities are identified in the POI individually regardless of materiality.    


Comment No. 5:  In Note 3 to the financial statements of Short Duration Diversified Income Fund, it states that the Fund had investment leverage at October 31, 2013 of 42% of total leveraged assets.  The advisory agreement provides that the adviser does not receive a management fee if investment leverage exceeds 40% of the Fund’s total leveraged assets.  As a result of this provision, was there a fee waiver during the reported period?


Response:  The investment advisory fee calculation reflects the limitation on management fees if investment leverage exceeds 40% of total leverage assets.  The limitation does not represent a fee waiver.     


Comment No. 6:  It appears from a review of the certifications included in the Filings that the certifications are being signed before the date of the audit report.  Confirm that the officers are comfortable certifying the financial statements when the audits do not appear to have been completed as of the certification date.   


Response:  Management has established a process related to the certifications to ensure that proper review procedures over the shareholder reports have been performed and, in the case of audited financial statements, status updates from the auditors are obtained prior to the certification date.  The officer certifications would be updated should a matter be identified by the auditors after the certification date and prior to the audit opinion date that would have a material impact on the financial statements. The certifying officers are comfortable providing their certification in reliance on this process.  


Comment No. 7:  Please provide additional information concerning the trading error that gave rise to the reimbursement described in Note 3 of VT Large-Cap Value Fund’s financial statements for the year ended December 31, 2013.


Response:  A Fund security was disposed of in error during the year ended December 31, 2013.  The reimbursement amount represents the cost to reacquire that security and make the Fund whole.




Securities and Exchange Commission

June 30, 2014

Page 3 of 3




The Funds are responsible for the adequacy and accuracy of the disclosure in each respective filing.  Further, the Funds recognize that the Staff’s comments, or changes to disclosure in response to the Staff’s comments, do not foreclose the SEC from taking any action with respect to the filings.  Lastly, the Funds acknowledge that they may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under federal securities laws.

All changes to shareholder reports noted above will be incorporated in reports for periods ending June 30, 2014 and thereafter.  Please contact me if you should have any questions.




Very truly yours,


/s/ Maureen A. Gemma

Maureen A. Gemma

Vice President



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