<SEC-DOCUMENT>0000940394-19-000229-index.html : 20190610
<SEC-HEADER>0000940394-19-000229.hdr.sgml : 20190610
<ACCEPTANCE-DATETIME>20190207143920
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-19-000229
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190207

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>evlogo_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: evlogo_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>