REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM To the Trustees of Eaton Vance Special
Investment Trust and Shareholders of Eaton Vance Hedged
Stock Fund: In planning and performing our audit of the
financial statements of Eaton Vance Hedged Stock Fund (the
"Fund") (one of the funds constituting Eaton Vance Special
Investment Trust) as of and for the year ended November 30,
2018, in accordance with the standards of the Public
Company Accounting Oversight Board (United States)
(PCAOB), we considered the Fund's 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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion. The
management of the Fund 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 of the fund
and trustees of the trust; 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 Fund's 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 Fund's 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 November 30, 2018. This
report is intended solely for the information and use of
management of the fund and the Trustees of Eaton Vance
Special Investment Trust 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 January 18, 2019