Company: ETY
Filing Date: 2025-02-19
Form Type: POS EX
Source: 0000940394-25-000230
Chunk: 4

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-19
Form: POS EX
Chunk 4
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 of Eaton Vance Growth Trust (File Nos. 002-22019, 811-01241) filed December 23, 2024 (Accession No. 0000940394-24-001096) and incorporated herein by reference.                                                                                                                                   |
| (s) |    |     | Filing Fee Table filed as Exhibit (s) is incorporated hereby by reference to the Registrant’s filing under Form N-2 filed with the Securities and Exchange Commission on February 14, 2025 (Accession No. 0001193125-25-026876).                                                                                                                                                                                                                                                                        |
| (t) | -1 |     | Secretary’s Certificate dated December 11, 2024 filed as Exhibit (t)(1) is incorporated hereby by reference to the Registrant’s filing under Form N-2 filed with the Securities and Exchange Commission on February 14, 2025 (Accession No. 0001193125-25-026876).                                                                                                                                                                                                                                      |
|     | -2 |     | Power of Attorney dated August 6, 2024 filed as Exhibit (t)(2) is incorporated hereby by reference to the Registrant’s filing under Form N-2 filed with the Securities and Exchange Commission on February 14, 2025 (Accession No. 0001193125-25-026876).                                                                                                                                                                                                                                               |

| C-3 |

| ITEM 26. | MARKETING ARRANGEMENTS |

See Distribution Agreement with respect to the Rule 415 shelf
offering.

See Sub-Placement Agent Agreement between Eaton Vance Distributors,
Inc. and UBS Securities LLC.

| ITEM 27. | OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION |

The approximate expenses in connection with the offering are as follows:

| Registration and Filing Fees    |       $0 |
| FINRA Fees                      |     $500 |
| New York Stock Exchange Fees    |  $80,187 |
| Costs of Printing and Engraving |       $0 |
| Accounting Fees 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