<SEC-DOCUMENT>0000940394-17-002133.txt : 20171031
<SEC-HEADER>0000940394-17-002133.hdr.sgml : 20171031
<ACCEPTANCE-DATETIME>20171030173217
ACCESSION NUMBER:		0000940394-17-002133
CONFORMED SUBMISSION TYPE:	40-17GCS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20171031
DATE AS OF CHANGE:		20171030
EFFECTIVENESS DATE:		20171031

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Diversified Equity Income Fund
		CENTRAL INDEX KEY:			0001340736
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		40-17GCS
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21832
		FILM NUMBER:		171163459

	BUSINESS ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		617-482-8260

	MAIL ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance Tax-Managed Premium & Dividend Income Fund
		DATE OF NAME CHANGE:	20051110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance Tax-Managed Premium & Income Opportunities Fund
		DATE OF NAME CHANGE:	20051005
</SEC-HEADER>
<DOCUMENT>
<TYPE>40-17GCS
<SEQUENCE>1
<FILENAME>tmdeif4017gcs.htm
<DESCRIPTION>TAX-MANAGED DIVERSIFIED EQUITY INCOME FUND 17G-1(G)(3)
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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Rule 17g-1(g)(3)</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Eaton Vance Tax-Managed Diversified Equity Income Fund (the &ldquo;Fund&rdquo;)
has settled the claim it filed under its Investment Company Blanket Bond to recover $47,060 in losses incurred as a result of fraudulent
equity options trading conducted by a former employee of its investment adviser, Eaton Vance Management (&ldquo;EVM&rdquo;). In
connection with the settlement, the Fund released the insurer from any further liability for the claim. Because EVM had previously
reimbursed the Fund for its loss, the Fund directed the insurer to pay the reimbursement amount to EVM.</P>


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