REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM To the Trustees and Shareholders of
Eaton Vance California Municipal Income Trust, Eaton Vance
Massachusetts Municipal Income Trust, Eaton Vance
Michigan Municipal Income Trust, Eaton Vance New Jersey
Municipal Income Trust, Eaton Vance New York Municipal
Income Trust, Eaton Vance Ohio Municipal Income Trust, and
Eaton Vance Pennsylvania Municipal Income Trust: In
planning and performing our audits of the financial
statements of Eaton Vance California Municipal Income Trust,
Eaton Vance Massachusetts Municipal Income Trust, Eaton
Vance Michigan Municipal Income Trust, Eaton Vance New
Jersey Municipal Income Trust, Eaton Vance New York
Municipal Income Trust, Eaton Vance Ohio Municipal Income
Trust and Eaton Vance Pennsylvania Municipal Income Trust
(collectively the "Trusts") as of and for the year ended
November 30, 2018, in accordance with the standards of the
Public Company Accounting Oversight Board (United States)
(PCAOB), we considered the Trusts' 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 Trusts' internal control over financial
reporting. Accordingly, we express no such opinion. The
management of the Trusts 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 trust'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 trust'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 trust; (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 trust are being made only in
accordance with authorizations of management and trustees
of the trust; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition,
use, or disposition of a trust'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
trust's annual or interim financial statements will not be
prevented or detected on a timely basis. Our consideration of
the Trusts' 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 Trusts' 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 November 30, 2018. This
report is intended solely for the information and use of
management and the Trustees of Eaton Vance California
Municipal Income Trust, Eaton Vance Massachusetts
Municipal Income Trust, Eaton Vance Michigan Municipal
Income Trust, Eaton Vance New Jersey Municipal Income
Trust, Eaton Vance New York Municipal Income Trust, Eaton
Vance Ohio Municipal Income Trust and Eaton Vance
Pennsylvania Municipal Income Trust and the Securities and
Exchange Commission and is not intended to be and should
not be used by anyone other than these specified parties. /s/
Deloitte & Touche LLP Boston, Massachusetts January 18,
2019