Company: ETV
Filing Date: 2025-05-01
Form Type: POS EX
Source: 0001076598-25-000083
Chunk: 5

Company: Eaton Vance Tax-Managed Buy-Write Opportunities Fund
Filing Date: 2025-05-01
Form: POS EX
Chunk 5
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500 |
| Legal Fees and Expenses         | $	200,000 |
| Total                           | $	294,661 |

| 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 March 31, 2025,
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 |     |                   57,497 |

| ITEM 30. | INDEMNIFICATION |

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

The 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 of 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) the Morgan Stanley