Company: ETY
Filing Date: 2025-02-14
Form Type: N-2ASR
Source: 0001193125-25-026876
Chunk: 229

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-14
Form: N-2ASR
Chunk 229
---
     | Letter Agreement with Eaton Vance Management incorporated herein by reference to the Registrant’s Pre-Effective Amendment No. 2.                                                                                                                                                                                                                                                                                                                                                                        |
| (q) |     |    |     | Not applicable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| (r) |     | -1 |     | Code of Ethics adopted by the Eaton Vance Funds effective June 1, 2021 filed as Exhibit (p)(1)(a) to Post-Effective Amendment No. 240 of Eaton Vance Growth Trust (File Nos. 002-22019, 811-01241) filed October 29, 2021 (Accession No. 0000940394-21-001414) and incorporated herein by reference.                                                                                                                                                                                                    |
|     |     | -2 |     | Code of Ethics and Personal Trading Guidelines adopted by Morgan Stanley Investment Management Public Side effective December 12, 2024 filed as Exhibit (p)(1)(b) to Post-Effective Amendment No. 256 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) |     |    |     | Calculation of Filing Fee Tables filed herewith.                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| (t) |     | -1 |     | Secretary’s Certificate dated December 11, 2024 filed herewith.                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|     |     | -2 |     | Power of Attorney dated August 6, 2024 filed herewith.                                                                                                                                                                                                                                                                                                                                                                                                                                                  |

<div align='center'>C-3</div>

| ITEM 26. | MARKETING ARRANGEMENTS |

See Form of Distribution Agreement with respect to the Rule 415 shelf offering filed herewith.

See Form of Sub-Placement Agent Agreement between Eaton Vance Distributors, Inc. and [ ] filed herewith.

| 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