Company: ETY
Filing Date: 2025-02-19
Form Type: POS EX
Source: 0000940394-25-000230
Chunk: 6

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-19
Form: POS EX
Chunk 6
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 Investment Advisers Act of 1940, as amended, 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 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.

| 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 high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration
Fee” table in the effective registration statement;

(3) to include
any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material
change to such information in the registration statement.

(b)