Company: ETJ
Filing Date: 2025-02-27
Form Type: DEF 14A
Source: 0000940394-25-000250
Chunk: 38

Company: Eaton Vance Risk-Managed Diversified Equity Income Fund
Filing Date: 2025-02-27
Form: DEF 14A
Chunk 38
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, 2024 and December 31, 2023, and (ii) the aggregate non-audit
fees (i.e., fees for audit-related, tax, and other services) billed by each Fund’s independent registered public accounting firm
for services rendered to Eaton Vance and any entity controlling, controlled by or under common control with Eaton Vance that provided
ongoing services to each Fund for each of the two fiscal years ended December 31, 2024 and December 31, 2023.

|                                     | Fiscal Year Ended 12/31/24 | Fiscal Year Ended 12/31/23 |
| Enhanced Equity Fund                |                         $0 |                         $0 |
| Risk-Managed Fund                   |                         $0 |                         $0 |
| Buy-Write Income Fund               |                         $0 |                         $0 |
| Buy-Write Opportunities Fund        |                         $0 |                         $0 |
| Global Buy-Write Opportunities Fund |                         $0 |                         $0 |
| Eaton Vance                         |                    $18,490 |                    $52,836 |

| B-1 |

<div align='center'>EXHIBIT C</div>

To the knowledge of each respective Fund, based on filings made on Schedules
13D and 13G pursuant to Sections 13(d) and 13(g), respectively, of the Exchange Act, as amended, the following shareholders own 5% or
more of a Fund’s Common Shares.*

| Fund Name and Title of Class          | Name and Address of Owner         | Aggregate Share Amount Owned | Percent |
| Buy-Write Income Fund – Common Shares | First Trust Portfolios L.P.       
 First Trust Advisors L.P.         
 The Charger Corporation           
 120 East Liberty Drive, Suite 400 
 Wheaton, IL 60187                 |                    1,527,652 | 5.20%   |

| C-1 |