0001752724-18-002669.txt : 20181213
0001752724-18-002669.hdr.sgml : 20181213
20181213121347
ACCESSION NUMBER: 0001752724-18-002669
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20180930
FILED AS OF DATE: 20181213
DATE AS OF CHANGE: 20181213
EFFECTIVENESS DATE: 20181213
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: EATON VANCE MASSACHUSETTS MUNICIPAL BOND FUND
CENTRAL INDEX KEY: 0001196871
IRS NUMBER: 000000000
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-21225
FILM NUMBER: 181232581
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
N-CEN
1
primary_doc.xml
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EATON VANCE MASSACHUSETTS MUNICIPAL BOND FUND
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TWO INTERNATIONAL PLACE
BOSTON
02110
US-MA
US
(617) 482-8260
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
Custody and Accounting Records.
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Harriett Tee Taggart
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Helen Frame Peters
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Thomas E. Faust Jr.
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Scott E. Wennerholm
002843249
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Cynthia E. Frost
000000000
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George J. Gorman
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N
Valerie A. Mosley
000000000
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Susan J. Sutherland
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William H. Park
000000000
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Mark R. Fetting
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Richard F. Froio
002214598
Two International Place
Boston
02110
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Deloitte & Touche LLP
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EATON VANCE MASSACHUSETTS MUNICIPAL BOND FUND
549300ZSG531O0PULI49
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0
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Y
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N
N/A
N/A
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Rule 32a-4 (17 CFR 270.32a-4)
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Eaton Vance Management
801-15930
000104859
549300RJ0CSL5M1B7J96
N
American Stock Transfer & Trust Company, LLC
084-00416
254900TS5EWP83BEOU02
N
N
N
Ice Data Services, Inc.
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Thomson Reuters Corporation
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CA
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N
State Street Bank and Trust Company
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N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
American Stock Transfer & Trust Company, LLC
254900TS5EWP83BEOU02
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N
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Eaton Vance Management
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JPMorgan Chase & Co.
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1839464.40000000
Pershing LLC
8-17574
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Morgan Stanley & Co. LLC
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Janney Montgomery Scott LLC
8-462
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549300QQRY1JCFQHYS08
12100409.05000000
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
1707990.00000000
The Bank of New York Mellon
8-35255
000017454
HPFHU0OQ28E4N0NFVK49
26423547.00000000
Barclays Capital Inc.
8-41342
000019714
AC28XWWI3WIBK2824319
3220669.50000000
STIFEL NICOLAUS & CO INC.
8-1447
000000793
5WUVMA08EYG4KEUPW589
1433775.50000000
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
1160025.00000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
2369220.00000000
69626760.95000000
N
26056993.94615384
Common stock
EATON VANCE MASSACHUSETTS MUNICIPAL BOND FUND
N
N
N
N
N
N
0.84000000
2.66000000
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true
INTERNAL CONTROL RPT
2
NCEN_835202995114495.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Trustees and Shareholders of Eaton Vance Municipal Bond
Fund II, Eaton Vance California Municipal Bond Fund II, Eaton
Vance Massachusetts Municipal Bond Fund, Eaton Vance Michigan
Municipal Bond Fund, Eaton Vance New Jersey Municipal Bond Fund,
Eaton Vance New York Municipal Bond Fund II, Eaton Vance Ohio
Municipal Bond Fund, and Eaton Vance Pennsylvania Municipal Bond
Fund:
In planning and performing our audits of the financial
statements of Eaton Vance Municipal Bond Fund II, Eaton Vance
California Municipal Bond Fund II, Eaton Vance Massachusetts
Municipal Bond Fund, Eaton Vance Michigan Municipal Bond Fund,
Eaton Vance New Jersey Municipal Bond Fund, Eaton Vance New York
Municipal Bond Fund II, Eaton Vance Ohio Municipal Bond Fund and
Eaton Vance Pennsylvania Municipal Bond Fund (collectively, the
"Funds") as of and for the year ended September 30, 2018, in
accordance with the standards of the Public Company Accounting
Oversight Board (United States) (PCAOB), we considered the
Funds' 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 Funds'
internal control over financial reporting. Accordingly, we
express no such opinion.
The management of the Funds 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 fund'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
fund'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
fund; (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 fund are
being made only in accordance with authorizations of management
and trustees of the fund; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Funds' 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 Funds' 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 September 30, 2018.
This report is intended solely for the information and use of
management and the Trustees of Eaton Vance Municipal Bond Fund
II, Eaton Vance California Municipal Bond Fund II, Eaton Vance
Massachusetts Municipal Bond Fund, Eaton Vance Michigan
Municipal Bond Fund, Eaton Vance New Jersey Municipal Bond Fund,
Eaton Vance New York Municipal Bond Fund II, Eaton Vance Ohio
Municipal Bond Fund and Eaton Vance Pennsylvania Municipal Bond
Fund 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
November 19, 2018