REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Trustees and Investors of Tax-Managed
International Equity Portfolio:

In planning and performing our audit of the financial
statements of Tax-Managed International Equity
Portfolio (the
"Portfolio") 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 Portfolio'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
Portfolio's internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Portfolio 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
portfolio'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 portfolio'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 portfolio; (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
portfolio are being made only in accordance with
authorizations of management and trustees of the
portfolio; and (3) provide reasonable assurance
regarding
prevention or timely detection of unauthorized
acquisition, use, or disposition of a portfolio'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 portfolio's annual or interim financial statements
will not be prevented or detected on a timely basis.

Our consideration of the Portfolio'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 Portfolio'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 Trustees of Tax-Managed
International Equity Portfolio 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
December 17, 2018