<SEC-DOCUMENT>0001752724-19-000846.txt : 20190110
<SEC-HEADER>0001752724-19-000846.hdr.sgml : 20190110
<ACCEPTANCE-DATETIME>20190110135248
ACCESSION NUMBER:		0001752724-19-000846
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20181031
FILED AS OF DATE:		20190110
DATE AS OF CHANGE:		20190110
EFFECTIVENESS DATE:		20190110

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:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21832
		FILM NUMBER:		19519964

	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>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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        <chiefComplianceOfficer>
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        <principalUnderwriter>
          <principalUnderwriterName>Eaton Vance Distributors, Inc.</principalUnderwriterName>
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        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Eaton Vance Tax-Managed Diversified Equity Income Fund</securityClassTitle>
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    </closedEndManagementInvestment>
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    <signature registrantSignedName="Eaton Vance Tax-Managed Diversified Equity Income Fund" signedDate="2019-01-09" signature="James Kirchner" title="Treasurer"/>
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</DOCUMENT>
<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_4429107367116192.txt
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Trustees and Shareholders of Eaton Vance Tax-
Managed Diversified Equity Income Fund:

In planning and performing our audit of the financial
statements of Eaton Vance Tax-Managed Diversified
Equity
Income Fund (the "Fund") as of and for the year ended
October 31, 2018, in accordance with the standards of
the
Public Company Accounting Oversight Board (United
States) (PCAOB), we considered the Fund's internal
control
over financial reporting, including controls over
safeguarding securities, as a basis for designing our
auditing
procedures for the purpose of expressing our opinion
on the financial statements and to comply with the
requirements of Form N-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the Fund's
internal control over financial reporting. Accordingly,
we express no such opinion.

The management of the Fund is responsible for
establishing and maintaining effective internal control
over
financial reporting. In fulfilling this responsibility,
estimates and judgments by management are required
to assess
the expected benefits and related costs of controls. A
fund's internal control over financial reporting is a
process
designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of
financial statements for external purposes in
accordance with generally accepted accounting
principles. A fund's
internal control over financial reporting includes those
policies and procedures that (1) pertain to the
maintenance
of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the
assets of
the fund; (2) provide reasonable assurance that
transactions are recorded as necessary to permit
preparation of
financial statements in accordance with generally
accepted accounting principles, and that receipts and
expenditures of the fund are being made only in
accordance with authorizations of management and
trustees of
the fund; and (3) provide reasonable assurance
regarding prevention or timely detection of
unauthorized
acquisition, use, or disposition of a fund's assets that
could have a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk
that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the
policies or procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation of a control does
not
allow management or employees, in the normal course
of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A material
weakness is a deficiency, or a combination of
deficiencies, in
internal control over financial reporting, such that there
is a reasonable possibility that a material misstatement
of
the fund's annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over
financial reporting was for the limited purpose
described in
the first paragraph and would not necessarily disclose
all deficiencies in internal control that might be material
weaknesses under standards established by the PCAOB.
However, we noted no deficiencies in the Fund's
internal control over financial reporting and its
operation, including controls for safeguarding
securities, that we
consider to be a material weakness, as defined above,
as of October 31, 2018.

This report is intended solely for the information and
use of management and the Trustees of Eaton Vance
Tax-
Managed Diversified Equity Income Fund and the
Securities and Exchange Commission and is not
intended to be
and should not be used by anyone other than these
specified parties.

/s/ Deloitte & Touche LLP
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
