0000940394-22-001267.txt : 20231019 0000940394-22-001267.hdr.sgml : 20231019 20220818143227 ACCESSION NUMBER: 0000940394-22-001267 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220818 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MUTUAL FUNDS TRUST CENTRAL INDEX KEY: 0000745463 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 GOVERNMENT OBLIGATIONS TRUST DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 5-to-15 Year Laddered Municipal Bond Portfolio CENTRAL INDEX KEY: 0001669035 IRS NUMBER: 000000000 FISCAL YEAR END: 0131 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 GROWTH TRUST CENTRAL INDEX KEY: 0000102816 IRS NUMBER: 042325690 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 GROWTH FUND INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: VANCE SANDERS COMMON STOCK FUND INC DATE OF NAME CHANGE: 19820915 FORMER COMPANY: FORMER CONFORMED NAME: BOSTON STOCK FUND INC DATE OF NAME CHANGE: 19730619 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE SERIES TRUST CENTRAL INDEX KEY: 0000102818 IRS NUMBER: 042577423 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: VANCE SANDERS EXCHANGE FUND DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE INVESTMENT TRUST CENTRAL INDEX KEY: 0000779991 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PL CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 617-482-8260 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PL CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE CALIFORNIA MUNICIPALS TRUST DATE OF NAME CHANGE: 19920604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE MUNICIPALS TRUST II CENTRAL INDEX KEY: 0000914529 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 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: GREATER INDIA PORTFOLIO CENTRAL INDEX KEY: 0000918701 IRS NUMBER: 043218703 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: SOUTH ASIA PORTFOLIO DATE OF NAME CHANGE: 19940207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Macro Portfolio CENTRAL INDEX KEY: 0000918706 IRS NUMBER: 043162525 STATE OF INCORPORATION: NY FISCAL YEAR END: 1031 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: Strategic Income Portfolio DATE OF NAME CHANGE: 20050401 FORMER COMPANY: FORMER CONFORMED NAME: STRATEGIC INCOME PORTFOLIO DATE OF NAME CHANGE: 19960207 FORMER COMPANY: FORMER CONFORMED NAME: SHORT TERM INCOME PORTFOLIO DATE OF NAME CHANGE: 19940429 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HIGH INCOME OPPORTUNITIES PORTFOLIO CENTRAL INDEX KEY: 0000921370 IRS NUMBER: 043162766 FISCAL YEAR END: 1031 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: HIGH INCOME PORTFOLIO DATE OF NAME CHANGE: 19940406 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SENIOR DEBT PORTFOLIO CENTRAL INDEX KEY: 0000933188 IRS NUMBER: 043254322 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: TAX-MANAGED GROWTH PORTFOLIO CENTRAL INDEX KEY: 0001002667 IRS NUMBER: 043291529 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: TAX MANAGED GROWTH PORTFOLIO DATE OF NAME CHANGE: 19951025 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Core Bond Portfolio CENTRAL INDEX KEY: 0001104129 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 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: Investment Grade Income Portfolio DATE OF NAME CHANGE: 20050302 FORMER COMPANY: FORMER CONFORMED NAME: INVESTMENT GRADE INCOME PORTFOLIO DATE OF NAME CHANGE: 20000320 FORMER COMPANY: FORMER CONFORMED NAME: HIGH GRADE INCOME PORTFOLIO DATE OF NAME CHANGE: 20000124 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tax-Managed Multi-Cap Growth Portfolio CENTRAL INDEX KEY: 0001116071 IRS NUMBER: 043503878 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 800-225-6265 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: TAX MANAGED MULTI CAP OPPORTUNITY PORTFOLIO DATE OF NAME CHANGE: 20020301 FORMER COMPANY: FORMER CONFORMED NAME: CAPITAL APPRECIATION PORTFOLIO /MA/ DATE OF NAME CHANGE: 20000602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE FLOATING RATE PORTFOLIO/MA CENTRAL INDEX KEY: 0001116914 IRS NUMBER: 043521526 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: FLOATING RATE PORTFOLIO/MA DATE OF NAME CHANGE: 20000620 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE VARIABLE TRUST CENTRAL INDEX KEY: 0001121746 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TAX MANAGED SMALL CAP PORTFOLIO CENTRAL INDEX KEY: 0001122006 IRS NUMBER: 043398554 STATE OF INCORPORATION: MA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 800-225-6265 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: TAX MANAGED SMALL CAP GROWTH PORTFOLIO DATE OF NAME CHANGE: 20020301 FORMER COMPANY: FORMER CONFORMED NAME: TAX MANAGED EMERGING GROWTH PORTFOLIO DATE OF NAME CHANGE: 20000816 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tax-Managed Value Portfolio CENTRAL INDEX KEY: 0001140883 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 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: TAX MANAGED VALUE PORTFOLIO DATE OF NAME CHANGE: 20010518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tax-Managed International Equity Portfolio CENTRAL INDEX KEY: 0001140884 IRS NUMBER: 043428673 FISCAL YEAR END: 1031 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: TAX MANAGED INTERNATIONAL GROWTH PORTFOLIO DATE OF NAME CHANGE: 20010518 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE LTD DURATION INCOME FUND CENTRAL INDEX KEY: 0001222922 IRS NUMBER: 000000000 FISCAL YEAR END: 0331 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 LIMITED DURATION INCOME FUND DATE OF NAME CHANGE: 20030313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Floating-Rate Income Trust CENTRAL INDEX KEY: 0001288992 IRS NUMBER: 000000000 FISCAL YEAR END: 0531 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 FISCAL YEAR END: 1231 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: Emerging Markets Local Income Portfolio CENTRAL INDEX KEY: 0001394395 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 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: Emerging Markets Income Portfolio DATE OF NAME CHANGE: 20070326 FILER: COMPANY DATA: COMPANY CONFORMED NAME: International Income Portfolio CENTRAL INDEX KEY: 0001394396 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 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 National Municipal Opportunities Trust CENTRAL INDEX KEY: 0001454741 IRS NUMBER: 000000000 FISCAL YEAR END: 0331 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 National Municipal Trust DATE OF NAME CHANGE: 20090126 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stock Portfolio CENTRAL INDEX KEY: 0001473646 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 8002256265 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Large-Cap Core Research Portfolio DATE OF NAME CHANGE: 20091001 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Opportunities Portfolio CENTRAL INDEX KEY: 0001475712 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Macro Absolute Return Advantage Portfolio CENTRAL INDEX KEY: 0001493214 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: Global Strategies Portfolio DATE OF NAME CHANGE: 20100602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance Municipal Income 2028 Term Trust CENTRAL INDEX KEY: 0001563696 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 BUSINESS PHONE: 800-225-6265 MAIL ADDRESS: STREET 1: TWO INTERNATIONAL PLACE CITY: BOSTON STATE: MA ZIP: 02110 FORMER COMPANY: FORMER CONFORMED NAME: Eaton Vance Municipal Income Term Trust DATE OF NAME CHANGE: 20121205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Eaton Vance NextShares Trust CENTRAL INDEX KEY: 0001573035 IRS NUMBER: 000000000 STATE OF INCORPORATION: MA 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 ETMF Trust DATE OF NAME CHANGE: 20130326 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Macro Capital Opportunities Portfolio CENTRAL INDEX KEY: 0001588812 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 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 NextShares Trust II CENTRAL INDEX KEY: 0001614522 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 ETMF Trust II DATE OF NAME CHANGE: 20140722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Income Builder Portfolio CENTRAL INDEX KEY: 0001668984 IRS NUMBER: 000000000 FISCAL YEAR END: 1031 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 SPECIAL INVESTMENT TRUST CENTRAL INDEX KEY: 0000031266 IRS NUMBER: 046039283 FILING VALUES: FORM TYPE: CORRESP 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 SPECIAL EQUITIES FUND DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: EATON VANCE SPECIAL EQUITIES FUND INC DATE OF NAME CHANGE: 19890619 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EATON VANCE SERIES TRUST II CENTRAL INDEX KEY: 0000074663 IRS NUMBER: 132706484 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP 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 INCOME FUND OF BOSTON DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER INCOME FUND OF BOSTON INC DATE OF NAME CHANGE: 19821207 FORMER COMPANY: FORMER CONFORMED NAME: OPPENHEIMER INCOME FUND INC DATE OF NAME CHANGE: 19770604 CORRESP 1 filename1.htm

new logo

 

Eaton Vance Management

Two International Place

Boston, MA 02110

 

(617) 482-8260

www.eatonvance.com

 

August 18, 2022

VIA EDGAR

 

Ms. Megan Miller

U.S. Securities and Exchange Commission

Division of Investment Management,

Disclosure Review and Accounting Office

New York Regional Office

100 Pearl Street, Suite 20-100

New York, NY 10004-2616

 

Re: Eaton Vance Funds - Sarbanes-Oxley Review

 

Dear Ms. Miller,

 

Thank you for your oral comments provided on July 20, 2022 regarding your review, pursuant to the Sarbanes-Oxley Act of 2002, of the financial statements contained in the reports to shareholders, as well as related disclosures in the prospectuses and other filings of the Eaton Vance open-end and closed-end funds listed on Appendix A, attached hereto (each, a “Fund” or “Portfolio,” as applicable, and, collectively, the “Funds” or “Portfolios,” as applicable). Your comments are summarized below to the best of our understanding, followed by the Funds’ responses. Unless otherwise noted, the responses relate to all Funds.

 

 

Comments and Responses

 

1.Comment: Global Macro Portfolio, Emerging Markets Local Income Portfolio, Global Macro Absolute Return Advantage Portfolio and Global Opportunities Portfolio – Please explain why the weighted average is not shown for Level 3 fair value measurements in the financial statements in accordance with Accounting Standards Codification (“ASC”) ASC 820-10-50-2(bbb)(2)(i).

 

Response: The Portfolios respectfully note that in the table showing the Level 3 fair value measurements in the financial statements, each Portfolio held a type of investment that included either only one investment or two investments with the same percentage in the “Input” column of the table. These percentages were used in determining such investments’ fair value as of the date of the relevant Portfolio’s financial statements. For that reason, a weighted average (weighted by relative fair value) was not shown in the financial statements.

 

2.Comment: Eaton Vance Greater India Fund, a series of Eaton Vance Special Investment Trust – The Staff notes that the Total Annual Fund Operating Expenses shown in the fee table in the Fund’s prospectus do not match the expense ratios included in the Fund’s financial highlights. In addition, there is no footnote to the fee table stating the amounts have been restated or were considered extraordinary. Please reconcile in correspondence the expense ratio in the financial highlights to the fee table. See Item 3, Instruction 2(d)(ii)(B) of Form N-1A.

 

Response: The Fund has reviewed the fee table in the Fund’s prospectus, as supplemented, as well as the Fund’s shareholder report.  In order to address the discrepancies noted by the Staff, the Fund will file a prospectus supplement.

 

3.Comment: Parametric International Equity Fund, a series of Eaton Vance Mutual Funds Trust – Pursuant to the financial highlights, it appears that the Fund received income related to foreign tax reclaims. Please supplementally describe the accounting for any professional fees incurred and any interest income received related to such reclaims. Please also explain if any Internal Revenue Service (“IRS”) closing agreements are being sought by the Fund.
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Response: Professional fees incurred in pursuing foreign tax reclaims have been accounted for as an expense of the Fund. Additionally, as described in Note 1C to the Fund’s Financial Statements, interest income that the Fund received related to such tax reclaims was included with the tax reclaim amount and presented as “Other income” on the Fund’s Statement of Operations. Finally, the Fund has determined not to seek a closing agreement from the IRS since the amount of the foreign tax reclaims and related interest received was less than the foreign taxes paid by the Fund for the same fiscal year and could be netted pursuant to the Netting Method under IRS Notice 2016-10.

 

4.Comment: Eaton Vance Emerging Markets Debt Fund, a series of Eaton Vance Mutual Funds Trust – The Staff noted disclosure of a significant ownership position in the Fund in connection with its review of the Fund’s financial statements. Please consider creating a separate risk category in the Fund’s prospectus for large shareholder risk or shareholder concentration risk given the size of the ownership position in the Fund.

 

Response: The Fund will consider adding large shareholder risk disclosure in connection with its next annual prospectus update. The Fund will consider the nature of any large shareholder concentration and the degree to which large shareholder concentration may be considered a principal risk of investing in the Fund.

 

5.Comment: Eaton Vance Emerging Markets Debt Fund, Parametric Commodity Strategy Fund and Eaton Vance Global Macro Absolute Return Fund, each a series of Eaton Vance Mutual Funds Trust – Please disclose information as to long purchases of futures contracts separately from information as to futures contracts sold short. See Regulation S-X 12-13A 1.

 

Response: Pursuant to Regulation S-X 12-13A 1, the Funds confirm that futures contracts, as presented in the futures contracts table in each Fund’s shareholder report, were generally sorted to group long purchases of futures contracts first, followed by futures contracts sold short. However, in the case of Eaton Vance Global Macro Absolute Return Fund, for instance, which had futures contracts with multiple risk types, such groupings were made at the risk type-level in order to ensure consistency with the Fund’s note regarding financial instruments in the Notes to Financial Statements. The Funds will consider whether this disclosure could be further clarified in future shareholder reports.

 

6.Comment: Eaton Vance Income Fund of Boston, a series of Eaton Vance Series Trust II – The Staff noted that the Fund declares dividends daily and pays distributions monthly and paid a return of capital. On a prospective basis, please include a discussion of the extent to which the Fund’s distribution policy resulted in distributions of capital or impacted the Fund’s investment strategies and per share net asset value during the last fiscal year. See Form N-1A, Item 27(b)(7)(iii).

 

Response: The Fund notes that, although it intends to pay distributions monthly, it does not have a policy of maintaining distributions at a specified level. The Fund notes, however, that it did include the following disclosure in note 2 to the Fund’s notes to financial statements included in its semiannual report dated April 30, 2022: “…For the six months ended April 30, 2022, management estimates that a portion of distributions for the period will be a tax return of capital. The final determination of tax characteristics of the Fund’s distributions will occur at the end of the year and will be reported to the shareholders.”

 

7.Comment: Global Macro Absolute Return Portfolio and Global Macro Capital Opportunities Portfolio – Please explain why payments made by affiliates to the Funds have not been separately disclosed in the Statement of Operations. See ASC 946-20-05-2 and ASC 946-20-45-1.

 

Response: The Portfolios note that payments in the amount of approximately $12,664 and $5,091 for Global Macro Absolute Return Portfolio and Global Macro Capital Opportunities Portfolio, respectively, were as a result of trade errors. Thus, these payments did not meet the criteria described at ASC 946-20-05-2 and, accordingly, the presentation of such disclosures, as described in ASC 946-20-45-1, was not required. Furthermore, the Portfolios believe the amounts of such payments by an affiliate were de minimus in nature and did not warrant additional disclosure.

 

8.Comment: The Staff noted that certain of the Funds have a portfolio transaction fee. Please explain in correspondence how the applicable Funds’ portfolio transaction fees (disclosed in such Funds’ financial statements) are disclosed in such Funds’ prospectus.

 

Response: The prospectus for Funds which invest in a Portfolio that is subject to portfolio transaction fees includes the following disclosure under the heading “Use of Hub and Spoke Structure” in the section “Investment Objective & Principal Policies and Risks”:

 

 2 
 

“The Portfolio seeks to transact with its investors on a basis that protects the Portfolio (and, indirectly, other investors in the Portfolio) against the costs of accommodating investor inflows and outflows. The Portfolio does this by imposing a fee (“Portfolio Transaction Fee”) on inflows and outflows by Portfolio investors, sized to cover the estimated cost to the Portfolio of, in connection with issuing interests, converting the cash and/or other instruments it receives to the desired composition and, in connection with redeeming its interests, converting Portfolio holdings to cash and or/other instruments to be distributed. Portfolio Transaction Fees apply to all investors in the Portfolio in the same manner to avoid discrimination among Portfolio investors.

 

The amount of Portfolio Transaction Fees may vary over time, depending on estimated trading costs, processing costs and other considerations. The Portfolio generally imposes higher Portfolio Transaction Fees on cash transactions than on in-kind contributions and distributions. In all cases, the Portfolio Transaction Fee is limited to amounts that have been authorized by the Board of Trustees and determined by Eaton Vance to be appropriate. The maximum Portfolio Transaction Fee imposed is 2% of the amount of the contribution or withdrawal.”

 

 

* * *

 

If you have any questions or comments concerning the foregoing, please contact the undersigned at (617) 672-8878.

 

Very truly yours,

 

/s/ Michael P. Keane

Michael P. Keane

 

cc:   Jordan M. Beksha, Esq.

       Sarah Clinton, Esq.

 3 
 

Appendix A

 

Trust Adviser Fiscal Year End Registration Number Fund
EATON VANCE SERIES TRUST II Eaton Vance Management 10.31.21 811-02258 Eaton Vance Income Fund of Boston
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Tax-Managed Value Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Floating-Rate Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Tax-Managed Small-Cap Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Tax-Managed Equity Asset Allocation Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Global Small-Cap Equity Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Floating-Rate Advantage Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance High Income Opportunities Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Tax-Managed Multi-Cap Growth Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Tax-Managed Global Dividend Income Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Floating-Rate & High Income Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Short Duration High Income Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Short Duration Strategic Income Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Parametric Tax-Managed International Equity Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Emerging and Frontier Countries Equity Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Emerging Markets Local Income Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Global Bond Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Multi-Asset Credit Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Government Opportunities Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Global Macro Absolute Return Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Short Duration Government Income Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Global Macro Absolute Return Advantage Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 10.31.21 811-04015 Eaton Vance Global Income Builder Fund
Global Macro Portfolio Boston Management and Research 10.31.21 811-08342 Global Macro Portfolio
 4 
 

 

Trust Adviser Fiscal Year End Registration Number Fund
HIGH INCOME OPPORTUNITIES PORTFOLIO Boston Management and Research 10.31.21 811-08464 HIGH INCOME OPPORTUNITIES PORTFOLIO
SENIOR DEBT PORTFOLIO Boston Management and Research 10.31.21 811-08876 Senior Debt Portfolio (MA)
Tax-Managed Multi-Cap Growth Portfolio Boston Management and Research 10.31.21 811-09837 TAX MANAGED MULTI CAP GROWTH PORTFOLIO
EATON VANCE FLOATING RATE PORTFOLIO/MA Boston Management and Research 10.31.21 811-09987 Eaton Vance Floating Rate Portfolio
TAX MANAGED SMALL CAP PORTFOLIO Boston Management and Research 10.31.21 811-10065 TAX MANAGED SMALL CAP PORTFOLIO
Tax-Managed Value Portfolio Boston Management and Research 10.31.21 811-10387 Tax-Managed Value Portfolio
Tax-Managed International Equity Portfolio Boston Management and Research 10.31.21 811-10389 Tax-Managed International Equity Portfolio
Emerging Markets Local Income Portfolio Boston Management and Research 10.31.21 811-22048 Emerging Markets Local Income Portfolio
International Income Portfolio Boston Management and Research 10.31.21 811-22049 International Income Portfolio
Global Opportunities Portfolio Boston Management and Research 10.31.21 811-22350 Global Opportunities Portfolio
Global Macro Absolute Return Advantage Portfolio Boston Management and Research 10.31.21 811-22424 Global Macro Absolute Return Advantage Portfolio
Global Macro Capital Opportunities Portfolio Boston Management and Research 10.31.21 811-22896 Global Macro Capital Opportunities Portfolio
Eaton Vance NextShares Trust Eaton Vance Management 10.31.21 811-22982 Eaton Vance Global Income Builder NextShares
Global Income Builder Portfolio Boston Management and Research 10.31.21 811-23145 Global Income Builder Portfolio
EATON VANCE GROWTH TRUST Boston Management and Research 11.30.21 811-01241 Eaton Vance Focused Global Opportunities Fund
EATON VANCE GROWTH TRUST Boston Management and Research 11.30.21 811-01241 Eaton Vance International Small-Cap Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Real Estate Fund (Liquidated on 5.27.21)
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Special Equities Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Core Bond Fund
 5 
 

 

Trust Adviser Fiscal Year End Registration Number Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Small-Cap Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Balanced Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Growth Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Dividend Builder Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Greater India Fund
EATON VANCE SPECIAL INVESTMENT TRUST Eaton Vance Management 12.31.21 811-01545 Eaton Vance Large-Cap Value Fund
EATON VANCE SERIES TRUST Eaton Vance Management 12.31.21 811-02589 Eaton Vance Tax-Managed Growth Fund 1.0
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 12.31.21 811-04015 Eaton Vance Stock Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 12.31.21 811-04015 Eaton Vance Tax-Managed Growth Fund 1.1
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 12.31.21 811-04015 Parametric Commodity Strategy Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 12.31.21 811-04015 Eaton Vance Tax-Managed Growth Fund 1.2
TAX-MANAGED GROWTH PORTFOLIO Boston Management and Research 12.31.21 811-07409 TAX-MANAGED GROWTH PORTFOLIO
GREATER INDIA PORTFOLIO Boston Management and Research 12.31.21 811-08340 GREATER INDIA PORTFOLIO
Core Bond Portfolio Boston Management and Research 12.31.21 811-09833 Core Bond Portfolio
EATON VANCE VARIABLE TRUST Eaton Vance Management 12.31.21 811-10067 Eaton Vance VT Floating-Rate Income Fund
Eaton Vance Enhanced Equity Income Fund II Eaton Vance Management 12.31.21 811-21670 Eaton Vance Enhanced Equity Income Fund II
Stock Portfolio Boston Management and Research 12.31.21 811-22336 Stock Portfolio
Eaton Vance NextShares Trust Eaton Vance Management 12.31.21 811-22982 Eaton Vance Stock NextShares
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 1.31.22 811-04015 Eaton Vance Emerging Markets Debt Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 1.31.22 811-04015 Parametric Emerging Markets Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 1.31.22 811-04015 Parametric Volatility Risk Premium - Defensive Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 1.31.22 811-04015 Parametric International Equity Fund
EATON VANCE MUNICIPALS TRUST II Boston Management and Research 1.31.22 811-08134 Parametric TABS 10-to-20 Year Laddered Municipal Bond Fund
EATON VANCE MUNICIPALS TRUST II Boston Management and Research 1.31.22 811-08134 Parametric TABS 1-to-10 Year Laddered Municipal Bond Fund
 6 
 

 

Trust Adviser Fiscal Year End Registration Number Fund
EATON VANCE MUNICIPALS TRUST II Boston Management and Research 1.31.22 811-08134 Parametric TABS Short-Term Municipal Bond Fund
EATON VANCE MUNICIPALS TRUST II Boston Management and Research 1.31.22 811-08134 Parametric TABS 5-to-15 Year Laddered Municipal Bond Fund
EATON VANCE MUNICIPALS TRUST II Boston Management and Research 1.31.22 811-08134 Eaton Vance High Yield Municipal Income Fund
EATON VANCE MUNICIPALS TRUST II Boston Management and Research 1.31.22 811-08134 Parametric TABS Intermediate-Term Municipal Bond Fund
Eaton Vance Municipal Income 2028 Term Trust Eaton Vance Management 1.31.22 811-22777 Eaton Vance Municipal Income 2028 Term Trust
Eaton Vance NextShares Trust II Eaton Vance Management 1.31.22 811-22983 Eaton Vance TABS 5-to-15 Year Laddered Municipal Bond NextShares
5-to-15 Year Laddered Municipal Bond Portfolio Boston Management and Research 1.31.22 811-23151 5-to-15 Year Laddered Municipal Bond Portfolio
EATON VANCE GROWTH TRUST Boston Management and Research 2.28.22 811-01241 Eaton Vance Focused Value Opportunities Fund
EATON VANCE GROWTH TRUST Boston Management and Research 2.28.22 811-01241 Eaton Vance Focused Growth Opportunities Fund
EATON VANCE MUTUAL FUNDS TRUST Eaton Vance Management 2.28.22 811-04015 Parametric Dividend Income Fund
EATON VANCE INVESTMENT TRUST Boston Management and Research 3.31.21 811-04443 Eaton Vance Floating-Rate Municipal Income Fund
EATON VANCE INVESTMENT TRUST Boston Management and Research 3.31.21 811-04443 Eaton Vance National Limited Maturity Municipal Income Fund
EATON VANCE INVESTMENT TRUST Boston Management and Research 3.31.21 811-04443 Eaton Vance New York Municipal Opportunities Fund
EATON VANCE INVESTMENT TRUST Boston Management and Research 3.31.21 811-04443 Eaton Vance Short Duration Municipal Opportunities Fund
EATON VANCE LTD DURATION INCOME FUND Eaton Vance Management 3.31.21 811-21323 EATON VANCE LTD DURATION INCOME FUND
Eaton Vance National Municipal Opportunities Trust Eaton Vance Management 3.31.21 811-22269 Eaton Vance National Municipal Opportunities Trust
Eaton Vance Floating-Rate Income Trust Eaton Vance Management 5.31.21 811-21574 Eaton Vance Floating-Rate Income Trust

 

 

 

 7 

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