REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Trustees and Investors of Greater India Portfolio:

In planning and performing our audit of the financial statements of
Greater India Portfolio (the "Portfolio") as of and for the year
ended December 31, 2018, in accordance with the standards of
the Public Company Accounting Oversight Board (United States)
(PCAOB), we considered the Portfolio'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
Portfolio's internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Portfolio 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 portfolio'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
portfolio'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 portfolio; (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 portfolio are being made
only in accordance with authorizations of management and
trustees of the portfolio; and (3) provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of a portfolio'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 portfolio's annual or interim financial
statements will not be prevented or detected on a timely basis.

Our consideration of the Portfolio'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 Portfolio'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 December 31, 2018.

This report is intended solely for the information and use of
management and the Trustees of Greater India Portfolio 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
February 22, 2019