COVER 7 filename7.htm coverletter2.htm - Generated by SEC Publisher for SEC Filing

December 9, 2009

Office of Filings, Information & Consumer Services
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

RE:   Investment Company Act 
                     Fund Name     of 1940 File No. 
Eaton Vance Insured California Municipal Bond Fund  811-21147 
Eaton Vance Insured California Municipal Bond Fund II  811-21217 
Eaton Vance Insured Massachusetts Municipal Bond Fund  811-21225 
Eaton Vance Insured Michigan Municipal Bond Fund  811-21224 
Eaton Vance Insured Municipal Bond Fund    811-21142 
Eaton Vance Insured Municipal Bond Fund II    811-21219 
Eaton Vance Insured New Jersey Municipal Bond Fund  811-21229 
Eaton Vance Insured New York Municipal Bond Fund  811-21148 
Eaton Vance Insured New York Municipal Bond Fund II  811-21218 
Eaton Vance Insured Ohio Municipal Bond Fund    811-21226 
Eaton Vance Insured Pennsylvania Municipal Bond Fund  811-21227 
                (each a “Registrant” or a “Fund”)     

Ladies and Gentlemen:

     On behalf of the above-referenced Registrants, transmitted herewith, pursuant to Rule 14a-6 under the Securities Exchange Act of 1934 (the “1934 Act”), is a definitive copy of additional solicitation materials (“additional proxy materials”) regarding a joint Special Meeting of Shareholders to be held on January 29, 2010. The Registrants transmitted definitive proxy materials, including the Shareholder Letter, Notice of Meeting, Proxy Statement and Proxy regarding the joint Special Meeting of Shareholders, to the Securities and Exchange Commission on November 30, 2009 (Accession No. 0000940394-09-000938).

     The definitive additional proxy materials will be used beginning on or about December 9, 2009.



     If you have any questions or comments concerning the foregoing or the enclosed, kindly call me at (617) 672-8064.

  Very truly yours,

/s/ Velvet R. Regan             
Velvet R. Regan, Esq.
VicePresident