Company: ETY
Filing Date: 2025-10-22
Form Type: 40-17G
Source: 0001133228-25-011083
Chunk: 0

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-10-22
Form: 40-17G
Chunk 0
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Eaton Vance Management

One Post Office Square

Boston, MA 02109

(617) 482-8260

www.eatonvance.com

October 22, 2025

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, NW

Washington, DC 20549

| Re: | Registered Management Investment Company Fidelity Bond |

Ladies and Gentlemen:

On behalf of the Registrants listed on the attached
Schedule A, filed herewith pursuant to Rule 17-g l (g)(1)(B)(i)(ii),(iii), (iv) and (v) under the Investment Company Act of 1940 is:

| (i) | A copy of the fidelity bond; |

| (ii) | a certified copy of the resolutions of majority of the Trustees who are not interested persons of the Trust’s listed on Schedule 
 A approving the bond;                                                                                                            |

| (iv) | a statement as to the period for which premiums have been paid; and |

| (v) | a copy of the agreement between the investment company and each of the named insureds entered into pursuant to paragraph (f) of Regulation 
 17g-1.                                                                                                                                     |

If you have any questions or comments concerning the enclosed, please contact
the undersigned at (617) 672-8119.

Sincerely,

James F. Kirchner

Vice President

<div align='center'>Schedule A</div>

Eaton Vance Growth Trust, a series fund consisting
of:

| • | Eaton Vance All Asset Strategy Fund |

(fka Eaton Vance RBA All
Asset Strategy Fund)

| • | Eaton Vance Atlanta Capital Focused Growth Fund |

| • | Eaton Vance Atlanta Capital Select Equity Fund |

| • | Eaton Vance Atlanta Capital SMID-Cap Fund |

| • | Eaton Vance China Equity Fund |

(fka Eaton Vance Greater China Growth Fund)

| • | Eaton Vance Equity Strategy Fund |

(fka Eaton Vance RBA Equity Strategy Fund)

| • | Eaton Vance Focused Growth Opportunities Fund |

| • | Eaton Vance Focused Value Opportunities Fund |

| • | Eaton Vance International Small-Cap Fund |

| • | Eaton Vance Worldwide Health Sciences Fund |

Eaton Vance Investment Trust, a
series fund consisting of:

| • | Eaton Vance National Ultra-Short Municipal Income Fund |

| • | Eaton Vance National Limited Maturity Municipal Income Fund |

| • | Eaton Vance New York Municipal Opportunities Fund |

| • | Eaton Vance Short Duration Municipal Opportunities Fund |

Eaton