Company: ETY
Filing Date: 2025-02-19
Form Type: POS EX
Source: 0000940394-25-000230
Chunk: 1

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-19
Form: POS EX
Chunk 1
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planatory Note</div>

This Post-Effective Amendment No. 1 to the Registration Statement
on Form N-2 (File No. 333-284944) of Eaton Vance Tax-Managed Diversified Equity Income Fund (the “Registration Statement”)
is being filed pursuant to Rule 462(d) under the Securities Act of 1933, as amended (the “Securities Act”), solely for the
purpose of filing exhibits to the Registration Statement. Accordingly, this Post-Effective Amendment No. 1 consists only of a facing page,
this explanatory note and Part C of the Registration Statement on Form N-2 setting forth the exhibits to the Registration Statement. This
Post-Effective Amendment No. 1 does not modify any other part of the Registration Statement. Pursuant to Rule 462(d) under the Securities
Act, this Post-Effective Amendment No. 1 shall become effective immediately upon filing with the Securities and Exchange Commission. The
contents of the Registration Statement are hereby incorporated by reference.

<div align='center'>PART C

OTHER INFORMATION</div>

| ITEM 25. | FINANCIAL STATEMENTS AND EXHIBITS |

(1) FINANCIAL STATEMENTS:

Included in Part A:

Financial Highlights for the ten years ended
October 31, 2024.

Included in Part B:

Registrant’s Certified Shareholder Report
on Form N-CSR filed December 26, 2024 (Accession No. 0001193125-24-285018)
and incorporated herein by reference.

_______________________________

(2) EXHIBITS:

| (a) | -1 |     | Agreement and Declaration of Trust dated October 5, 2005 is incorporated herein by reference to the Registrant's initial Registration Statement on Form N-2 (File Nos. 333-129692 and 811-21832) as to the Registrant's common shares of beneficial interest ("Common Shares") filed with the Securities and Exchange Commission on November 15, 2005 (Accession No. 0000898432-05-000931) ("Initial Common Shares Registration Statement").                                        |
|     | -2 |     | Amendment to Agreement and Declaration of Trust dated November 9, 2005 incorporated herein by reference to the Registrant's Initial Common Shares Registration Statement.                                                                                                                                                                                                                                                                                                           |
|     | -3 |     | Amendment to Agreement and Declaration of Trust dated October 16, 2006 incorporated herein by reference to the Pre-Effective