Company: EOI
Filing Date: 2025-05-22
Form Type: DEF 14A
Source: 0001076598-25-000130
Chunk: 21

Company: Eaton Vance Enhanced Equity Income Fund
Filing Date: 2025-05-22
Form: DEF 14A
Chunk 21
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 Audit Fees and All Other Fees

The Board members, including a majority of the noninterested Trustees,
of the 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 Fund. 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.

The following table presents the aggregate fees billed for the two fiscal
years ended September 30, 2024 and 2023 by the Fund’s independent registered public accounting firm for professional services rendered
for the audit of the Fund’s annual financial statements and fees billed for other services rendered by the independent registered
public accounting firm during these periods.

|                       | September 30, 
          2024 | September 30, 
          2023 |
|:----------------------|--------------:|--------------:|
| Audit Fees            |       $59,400 |       $54,700 |
| Audit-Related Fees(1) |             0 |             0 |
| Tax Fees(2)           |             0 |             0 |
| All Other Fees(3)     |             0 |             0 |
| Total                 |       $59,400 |       $54,700 |

| (1) | Audit-related fees consist of the aggregate fees billed for assurance and related services that are reasonably related to the performance 
 of the audit of the Fund’s financial statements and are not reported under the category of audit fees.                                    |

| (2) | Tax fees consist of the aggregate fees billed for professional services rendered by the independent registered public accounting firm   
 relating to tax compliance, tax advice, and tax planning and specifically include fees for tax return preparation and other related tax 
 compliance/planning matters.                                                                                                            |

| (3) | All other fees consist of the aggregate fees billed for products and services provided by the Fund’s independent registered 
 public accounting firm other than audit, audit-related, and tax services.                                                   |

No services described in the table above were approved by the Fund’s
Audit Committee pursuant to the “de minimis exception” set forth in Rule 2-01(c)(7)(i)(C) of Regulation S-X.

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