February 22, 2022
VIA EDGAR
Michael Rosenberg
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Post-Effective Amendment No. 6 to Registration Statement on Form N-2 for Eaton Vance Senior Floating-Rate Trust (the “Fund”) (File Nos.: 333-229695; 811-21411) |
Dear Mr. Rosenberg:
This letter responds to a comment you provided to the undersigned and Jordan Beksha via telephone on February 10, 2022 in connection with your review of the Fund’s Post-Effective Amendment No. 6 to the Fund’s Registration Statement on Form N-2 filed on January 14, 2022 (Accession No. 0000940394-22-000031) pursuant to Section 8(c) of the Securities Act of 1933 Act, as amended (the “1933 Act”), with respect to the proposed offering by the Fund of additional shares of common stock, par value $0.01 per share (the “Common Shares”), on a continuous or delayed basis in reliance on Rule 415 under the 1933 Act (the “Shelf Registration Statement”).
We have reproduced the comments below and immediately thereafter provided the Fund’s responses. Responses will be reflected in an amendment to the Fund’s Shelf Registration Statement (the “Amendment”). We request that the Staff review the Amendment as promptly as possible and contact the undersigned at its earliest possible convenience if the Staff has any further comments. The Registrant seeks effectiveness of the Amendment no later than February 28, 2022. Capitalized terms not otherwise defined herein have the meanings ascribed to them in the Shelf Registration Statement.
Response: The Fund has considered the comment, but respectfully disagrees, and as such declines to make any changes to the disclosure at this time.
Response: The requested change will be made.
Response: As of the date of this filing, the information included in the Legal Matters section is up to date.
If you have any questions or comments concerning the foregoing, please contact the undersigned at (617) 672-8655.
Sincerely,
/s/ Jeanmarie Valle Lee
Jeanmarie Valle Lee, Esq.
Vice President
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end