Converted by EDGARwiz

0000940394-16-001923.txt : 20160322 0000940394-16-001923.hdr.sgml : 20160322 20160216114357 ACCESSION NUMBER: 0000940394-16-001923 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160216 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 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 CORRESP 1 filename1.htm Converted by EDGARwiz

[correspondence_corresp002.gif]

Eaton Vance Management

Two International Place

Boston, MA 02110

(617) 482-8260

www.eatonvance.com

February 16, 2016

Lauren Hamilton

U.S. Securities and Exchange Commission

Three World Financial Center

New York, New York 10281

Re:

Eaton Vance Senior Floating-Rate Trust (File Nos.: 333-207589; 811-21411) and Eaton Vance Senior Income Trust (File Nos.: 333-207588; 811-09013) (each a “Fund” or a “Trust” and collectively, the “Funds” or the “Trusts”)

Dear Ms. Hamilton:

As a follow-up to our correspondence dated January 27, 2016, in connection with Comment 11d, an additional comment was provided by you telephonically to the undersigned on February 12, 2016. The comment applies to both Trusts. The comment and Registrant’s response is set forth below.

Prospectus

Comment:

Please make the following representation regarding the Trust’s issuance of senior securities, “The Trust reasonably believes that its assets will provide adequate asset coverage to allow it to satisfy all of its unfunded commitment.”

Response:

Each Trust reasonably believes that its assets will provide adequate asset coverage to allow it to satisfy all of its unfunded commitment relating to its issuance of senior securities.

If you have any questions or comments concerning the foregoing, please contact the undersigned at (617) 672-8655.

Very truly yours,

/s/ Jeanmarie Valle Lee

Jeanmarie Valle Lee

Vice President

GRAPHIC 2 correspondence_corresp002.gif IMAGE begin 644 correspondence_corresp002.gif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end