Company: ETJ
Filing Date: 2025-02-27
Form Type: DEF 14A
Source: 0000940394-25-000250
Chunk: 21

Company: Eaton Vance Risk-Managed Diversified Equity Income Fund
Filing Date: 2025-02-27
Form: DEF 14A
Chunk 21
---
 additional proxy statements required to supply owners of shares. Should additional proxy material be required for
beneficial owners, please call 1-866-745-0272, send an email to corporateservices@equiniti.com or forward such requests to EQ Fund Solutions,
LLC, P.O. Box 500, Newark, NJ 07101.

<div align='center'>ADDITIONAL INFORMATION</div>

Audit Committee Report

Each Audit Committee reviews and discusses the audited financial statements
with Fund management. Each Audit Committee also discusses with the independent registered public accounting firm the matters required
to be discussed by SAS 61 (Communication with Audit Committees), as modified or supplemented. Each Audit Committee receives the written
disclosures and the letter from the independent registered public accounting firm required by Independence Standards Board Standard No.
1 (Independence Discussions with Audit Committees), as modified or supplemented, and discusses with the independent registered public
accounting firm their independence.

Based on the review and discussions referred to above, each Audit Committee
recommended to the Board of Trustees that the audited financial statements be included in the Fund’s annual report to shareholders
for filing with the SEC. As mentioned, the Audit Committee is currently comprised of Messrs. Wennerholm (Chairperson), Gorman and Quinton
and Ms. Stefani.

Auditors, Audit Fees and All Other Fees

The Board members, including a majority of the noninterested Trustees,
of each Fund have selected Deloitte & Touche LLP (“Deloitte”), 115 Federal Street, Suite 15, Boston, Massachusetts 02110-1894,
as the independent registered public accounting firm for the Funds. Representatives of Deloitte are not expected to be present at the
Annual Meeting, but have been given the opportunity to make a statement if they desire to do so and will be available should any matter
arise requiring their presence.

Aggregate audit, audit-related, tax, and other fees billed to each Fund
by the Fund’s independent registered public accounting firm for the relevant periods are set forth on Exhibit B hereto. Aggregate
non-audit fees (i.e., fees for audit-related, tax, and other services) billed for the relevant periods to (i) each Fund by the Fund’s
independent registered public accounting firm and (ii) the Eaton Vance organization by the Fund’s independent registered public
accounting firm are also set forth on Exhibit B hereto.

Each Fund’s Audit Committee has adopted policies and procedures
relating to the pre-