0001752724-19-155293.txt : 20191030
0001752724-19-155293.hdr.sgml : 20191030
20191030111027
ACCESSION NUMBER: 0001752724-19-155293
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20190831
FILED AS OF DATE: 20191030
DATE AS OF CHANGE: 20191030
EFFECTIVENESS DATE: 20191030
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: EATON VANCE SPECIAL INVESTMENT TRUST
CENTRAL INDEX KEY: 0000031266
IRS NUMBER: 046039283
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-01545
FILM NUMBER: 191178406
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
0000031266
S000055205
Eaton Vance 1-to-10 Year Laddered Corporate Bond Fund
C000173613
Eaton Vance 1-to-10 Year Laddered Corporate Bond Fund Class A
EACBX
C000173615
Eaton Vance 1-to-10 Year Laddered Corporate Bond Fund Class I
EICBX
N-CEN
1
primary_doc.xml
X0201
N-CEN
LIVE
0000031266
XXXXXXXX
811-01545
false
false
false
N-1A
S000055205
C000173613
C000173615
EATON VANCE SPECIAL INVESTMENT TRUST
811-01545
0000031266
5493003X08Y3GH1CDY86
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.
N
N
N-1A
12
Y
Helen Frame Peters
000000000
N
Susan J. Sutherland
000000000
N
Cynthia E. Frost
000000000
N
Valerie A. Mosley
000000000
N
Mark R. Fetting
000733409
N
Thomas E. Faust Jr.
002843249
Y
William H. Park
000000000
N
George J. Gorman
000000000
N
Keith Quinton
000000000
N
Scott E. Wennerholm
002398744
N
Marcus L. Smith
000000000
N
Richard F. Froio
002214598
Two International Place
Boston
02110
XXXXXX
N
N
N
N
N
N
Eaton Vance Distributors, Inc.
8-47939
000037731
5493008E3UZUI6J6EL94
Y
N
Deloitte & Touche LLP
34
00000000000000000000
N
N
N
N
N
N
N
Eaton Vance 1-to-10 Year Laddered Corporate Bond Fund
S000055205
549300A7QSMXAZPTU375
N
2
0
0
N/A
N
N
Y
N
N/A
N/A
N/A
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 22d-1 (17 CFR 270.22d-1)
Rule 32a-4 (17 CFR 270.32a-4)
Y
Y
N
N
Eaton Vance Management
801-15930
000104859
549300RJ0CSL5M1B7J96
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
0.00000000
Millennium Advisors, LLC
8-6834
000151236
254900E1P6Z2XZYSA163
530454.35000000
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
804456.49000000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
1025900.47000000
Merrill Lynch, Pierce, Fenner & Smith Incorporated
8-7221
000007691
8NAV47T0Y26Q87Y0QP81
1231690.88000000
MarketAxess Corporation
8-50727
000044542
GPSMMRI21JE7ZCVYF972
676466.55000000
Wells Fargo Brokerage Services, LLC
8-33283
000016100
00000000000000000000
431255.68000000
JPMorgan Chase & Co.
8-35008
000000079
8I5DZWZKVSZI1NUHU748
615201.67000000
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
358217.59000000
Pershing LLC
8-17574
000007560
ZI8Q1A8EI8LQFJNM0D94
359632.49000000
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
1255593.91000000
8961603.78000000
N
9233478.63000000
Committed
625000000.00000000
N
N
N
true
INTERNAL CONTROL RPT
2
NCEN_13453455490830827.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance 1 -to- 10 Year Laddered Corporate
Bond Fund:
In planning and performing our audit of the financial statements
of Eaton Vance 1 -to- 10 Year Laddered Corporate Bond Fund
(the "Fund") (one of the funds constituting Eaton Vance Special
Investment Trust) as of and for the year ended August 31, 2019,
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 August 31, 2019.
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
October 18, 2019