Company: ETY
Filing Date: 2025-02-14
Form Type: N-2ASR
Source: 0001193125-25-026876
Chunk: 230

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-14
Form: N-2ASR
Chunk 230
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 and Expenses    |     | $ |   2,500 |
| Legal Fees and Expenses         |     | $ | 200,000 |
| Total                           |     | $ | 283,187 |

| ITEM 28. | PERSONS CONTROLLED BY OR UNDER COMMON CONTROL |

None.

| ITEM 29. | NUMBER OF HOLDERS OF SECURITIES |

Set forth below is the number of record holders as of December 31, 2024, of each class of securities of the Registrant:

| Title of Class                                                  |     | Number of Record Holders |        |
| Common Shares of Beneficial interest, par value $0.01 per share |     |                          | 74,547 |

| ITEM 30. | INDEMNIFICATION |

The Registrant’s Amended and Restated By-Laws and the Form of Distribution Agreement contain provisions limiting the liability, and providing for indemnification, of the Trustees and officers under certain circumstances.

Registrant’s Trustees and officers are insured under a standard investment company errors and omissions insurance policy covering loss incurred by reason of negligent errors and omissions committed in their official capacities as such. Insofar as indemnification for liabilities arising under the Securities Act of 1933, as amended (the “Securities Act”), may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions described in this Item 30, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission (the “Commission”) such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

| ITEM 31. | BUSINESS AND OTHER CONNECTIONS OF INVESTMENT ADVISER |

Reference is made to: (i) the information set forth under the caption “Investment Advisory and Other Services” in the Statement of Additional Information; (ii