0000940394-11-001123.txt : 20120109 0000940394-11-001123.hdr.sgml : 20120109 20111025104946 ACCESSION NUMBER: 0000940394-11-001123 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20111025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Enhanced Equity Income Fund CENTRAL INDEX KEY: 0001300391 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Enhanced Equity Income Fund II CENTRAL INDEX KEY: 0001308335 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Buy-Write Income Fund CENTRAL INDEX KEY: 0001308927 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Managed BuyWrite Income Fund DATE OF NAME CHANGE: 20041117 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund CENTRAL INDEX KEY: 0001322435 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Tax-Managed Diversified Equity Income Fund CENTRAL INDEX KEY: 0001340736 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Managed Premium & Dividend Income Fund DATE OF NAME CHANGE: 20051110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Tax-Managed Premium & Income Opportunities Fund DATE OF NAME CHANGE: 20051005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Risk-Managed Diversified Equity Income Fund CENTRAL INDEX KEY: 0001395325 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Risk-Managed Equity Income Fund DATE OF NAME CHANGE: 20070404 CORRESP 1 filename1.htm cefcorresp.htm - Generated by SEC Publisher for SEC Filing

October 25, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attention: Cindy Rose

     Re:  Eaton Vance Risk-Managed Diversified Equity Income Fund 
  Eaton Vance Enhanced Equity Income Fund 
  Eaton Vance Enhanced Equity Income Fund II 
  Eaton Vance Tax-Managed Buy-Write Income Fund 
  Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund 
  Eaton Vance Tax-Managed Diversified Equity Income Fund (the “Funds”) 

 

Ladies and Gentlemen:

The purpose of this letter is to respond to the following comment received by the undersigned from Cindy Rose of the Division of Investment Management of the Securities and Exchange Commission on June 21, 2011 regarding each Fund’s annual report to shareholders:

Comment: Add a statement to the fact sheet for each Fund that states that that the Fund historically has made substantial returns of capital.

Response: The requested disclosure has been added.

If you have any questions or comments concerning the enclosed Amendment, please contact the undersigned at (617) 672-8305 or fax (617) 672-1305.

Very truly yours,

/s/ Maureen A. Gemma                         
Maureen A. Gemma, Esq.
Vice President


 
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