Company: ETV
Filing Date: 2025-05-01
Form Type: POS EX
Source: 0001076598-25-000083
Chunk: 6

Company: Eaton Vance Tax-Managed Buy-Write Opportunities Fund
Filing Date: 2025-05-01
Form: POS EX
Chunk 6
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10-K filed under
the Securities and Exchange Act of 1934 (File No. 001-11758); and (iii) the Form ADV of Eaton Vance Management (File No. 801-15930) and
Parametric Portfolio Associates LLC (File No. 801-60485) filed with the Commission, all of which are incorporated herein by reference.

| ITEM 32. | LOCATION OF ACCOUNTS AND RECORDS |

All applicable accounts, books and documents required to be maintained
by the Registrant by Section 31(a) of the Investment Company Act of 1940 and the Rules promulgated thereunder are in the possession and
custody of the Registrant's custodian, State Street Bank and Trust Company, One Congress Street, Suite 1, Boston, MA 02114-2016, and its
transfer agent, Equiniti Trust Company, LLC, 6201 15 Avenue, Brooklyn, NY 11219, with the exception of certain corporate
documents and portfolio trading documents which are in the possession and custody of Eaton Vance Management, One Post Office Square, Boston,
MA 02109. Registrant is informed that all applicable accounts, books and documents required to be maintained by registered investment
advisers are in the custody and possession of Eaton Vance Management located at One Post Office Square, Boston, MA 02109 and Parametric
Portfolio Associates LLC located at 800 Fifth Avenue, Suite 2800, Seattle, WA 98104 and 518 Riverside Avenue, Westport, CT 06880.

| ITEM 33. | MANAGEMENT SERVICES |

Not applicable.

| ITEM 34. | UNDERTAKINGS |

1. Not
applicable.

2. Not
applicable.

3. The
Registrant undertakes to

(a) file,
during any period in which offers or sales are being made, a post-effective amendment to the registration statement:

(1) to
include any prospectus required by Section 10(a)(3) of the Securities Act;

(2) to
reflect in the prospectus any facts or events after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or