Company: ETV
Filing Date: 2025-05-01
Form Type: POS EX
Source: 0001076598-25-000083
Chunk: 4

Company: Eaton Vance Tax-Managed Buy-Write Opportunities Fund
Filing Date: 2025-05-01
Form: POS EX
Chunk 4
---
811-01241) filed October 29, 2021 (Accession No. 0000940394-21-001414) and incorporated herein by reference.                                                                                                                                                                                                           |

|     | -2 |     | Code of Ethics and Personal Trading Guidelines adopted by Morgan Stanley Investment Management Public Side effective December 12, 2024 filed as Exhibit (p)(1)(b) to Post-Effective Amendment No. 256 of Eaton Vance Growth Trust (File Nos. 002-22019, 811-01241) filed December 23, 2024 (Accession No. 0000940394-24-001096) and incorporated herein by reference. |
| (s) |    |     | Filing Fee Table filed as Exhibit (s) is incorporated hereby by reference to the Registrant’s filing under Form N-2 filed with the Securities and Exchange Commission on April 29, 2025 (Accession No. 0001193125-25-103160).                                                                                                                                         |
| (t) | -1 |     | Secretary’s Certificate dated December 11, 2024 filed as Exhibit (t)(1) is incorporated hereby by reference to the Registrant’s filing under Form N-2 filed with the Securities and Exchange Commission on April 29, 2025 (Accession No. 0001193125-25-103160).                                                                                                       |
|     | -2 |     | Power of Attorney dated August 6, 2024 filed as Exhibit (t)(2) is incorporated hereby by reference to the Registrant’s filing under Form N-2 filed with the Securities and Exchange Commission on April 29, 2025 (Accession No. 0001193125-25-103160).                                                                                                                |

| ITEM 26. | MARKETING ARRANGEMENTS |

See Distribution Agreement with respect to the Rule 415 shelf offering filed herewith.

See Sub-Placement Agent Agreement between Eaton Vance Distributors Inc.
and UBS Securities LLC. filed herewith.

| ITEM 27. | OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION |

The approximate expenses in connection with the offering are as follows:

| Registration and Filing Fees    |       $	0 |
| FINRA Fees                      |     $	500 |
| New York Stock Exchange Fees    |  $	91,661 |
| Costs of Printing and Engraving |       $	0 |
| Accounting Fees and Expenses    |   $	2,