Company: ETY
Filing Date: 2025-02-14
Form Type: N-2ASR
Source: 0001193125-25-026876
Chunk: 227

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-14
Form: N-2ASR
Chunk 227
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 review such information on a monthly basis.

| (1) | From time to time, an Adviser may vote the shares it owns in a Fund that is managed or advised by the Adviser or an affiliate of the Adviser. The Adviser will mirror vote its shares (i.e. vote the shares it holds in the same proportion as the vote of all other holders) or vote in accordance with the voting recommendations of ISS or another third-party proxy voting service that is unaffiliated with the Adviser. |

| (2) | The Guidelines will prescribe how a proposal shall be voted or provide factors to be considered on a case-by-case basis in recommending a vote pursuant to the Guidelines. |

<div align='center'>**Eaton Vance Tax-Managed Diversified Equity Income Fund

Statement of Additional Information

February 14, 2025**</div>

#### Investment Adviser and Administrator
<div align='center'>Eaton Vance Management

One Post Office Square

Boston, MA 02109</div>

#### Custodian
<div align='center'>State Street Bank and Trust Company

One Congress Street, Suite 1

Boston, MA 02114-2016</div>

#### Transfer Agent
<div align='center'>Equiniti Trust Company, LLC

P.O. Box 500

Newark, NJ 07101</div>

#### Independent Registered Public Accounting Firm
<div align='center'>Deloitte & Touche LLP

115 Federal Street, Suite 15

Boston, MA 02110-1894</div>

### PART C

### OTHER INFORMATION
| ITEM 25. | FINANCIAL STATEMENTS AND EXHIBITS |

| (1) | FINANCIAL STATEMENTS: |

Included in Part A:

Financial Highlights for the ten years ended October 31, 2024.

Included in Part B:

Registrant’s Certified Shareholder Report on Form N-CSR filed December 26, 2024 (Accession No. 0001193125-24-285018) and incorporated herein by reference.

| (2) | EXHIBITS: |

| (a) |     | -1 |     | Agreement and Declaration of Trust dated October 5, 2005 is incorporated herein by reference to the Registrant’s initial Registration Statement on Form N-2 (File Nos. 333-129692 and 811-21832) as to the Registrant’s common shares of beneficial interest (“Common Shares”) filed with the Securities and