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

Company: Eaton Vance Enhanced Equity Income Fund
Filing Date: 2025-05-22
Form: DEF 14A
Chunk 22
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 of services provided by the Fund’s independent registered public accounting firm (the “Pre-Approval
Policies”). The Pre-Approval Policies establish a framework intended to assist the Audit Committee in the proper discharge of its
pre-approval responsibilities. As a general matter, the Pre-Approval Policies (i) specify certain types of audit, audit-related, tax,
and other services

determined to be pre-approved by the Audit Committee; and (ii) delineate specific procedures governing the mechanics
of the pre-approval process, including the approval and monitoring of audit and non-audit service fees. Unless a service is specifically
pre-approved under the Pre-Approval Policies, it must be separately pre-approved by the Audit Committee. The Pre-Approval Policies and
the types of audit and non-audit services pre-approved therein must be reviewed and ratified by the Fund’s Audit Committee at least
annually. The Fund’s Audit Committee maintains full responsibility for the appointment, compensation, and oversight of the work
of the Fund’s independent registered public accounting firm.

The following table presents (i) the aggregate non-audit fees (i.e.,
fees for audit-related, tax, and other services) billed for services rendered to the Fund by the Fund’s independent registered public
accounting firm for two fiscal years ended September 30, 2024 and 2023, and (ii) the aggregate non-audit fees (i.e., fees for audit-related,
tax, and other services) billed by the Fund’s independent registered public accounting firm for services rendered to Eaton Vance
and any entity controlling, controlled by or under common control with Eaton Vance that provides ongoing services to the Fund for two
fiscal years ended September 30, 2024 and 2023.

|             | September 30, 
          2024 | September 30, 
          2023 |
|:------------|--------------:|--------------:|
| Fund        |            $0 |            $0 |
| Eaton Vance |       $18,490 |       $52,836 |

The Fund’s Audit Committee has considered whether the provision
by the Fund’s independent registered public accounting firm of non-audit services to the Fund’s investment adviser, as well
as any of its affiliates that provide ongoing services to the Fund, that were not pre-approved pursuant to Rule 2-01(c)(7)(ii) of Regulation
S-X is compatible with maintaining the independent registered public accounting firm’s independence.

Officers of the Fund

The officers of the