<SEC-DOCUMENT>0000940394-17-000607.txt : 20170530
<SEC-HEADER>0000940394-17-000607.hdr.sgml : 20170530
<ACCEPTANCE-DATETIME>20170329173947
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-17-000607
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170329

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Buy-Write Opportunities Fund
		CENTRAL INDEX KEY:			0001322436
		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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Converted by EDGARwiz</TITLE>
<META NAME="author" CONTENT="Jeanmarie Valle Lee">
<META NAME="date" CONTENT="03/29/2017">
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<DIV style="width:624px"><P style="margin:0px; font-family:'NewsGoth Dm BT,Times New Roman'; font-size:12pt" align=center>Eaton Vance Tax-Managed Buy-Write Opportunities Fund</P>
<P style="margin:0px; font-family:'NewsGoth Dm BT,Times New Roman'" align=center>Two International Place</P>
<P style="margin:0px; font-family:'NewsGoth Dm BT,Times New Roman'" align=center>Boston, MA &nbsp;02110</P>
<P style="margin:0px; font-family:'NewsGoth Dm BT,Times New Roman'" align=center>Telephone: (800) 225-6265</P>
<P style="margin:0px" align=right><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:336px; font-family:'NewsGoth Lt BT,Times New Roman'">March 29, 2017</P>
<P style="margin:0px; font-family:'NewsGoth Dm BT,Times New Roman'" align=justify>VIA EDGAR</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Securities and Exchange Commission</P>
<P style="margin:0px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>100 F Street, N.E.</P>
<P style="margin-top:0px; margin-bottom:13.333px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Washington, D.C. &nbsp;20549</P>
<P style="margin-top:0px; margin-bottom:-2px; width:96px; font-family:'NewsGoth Dm BT,Times New Roman'; float:left">Attention:</P>
<P style="margin:0px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Lisa Larkin</P>
<P style="margin:0px; clear:left" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-family:'NewsGoth Dm BT,Times New Roman'; float:left">Re:<FONT style="font-family:'NewsGoth Lt BT,Times New Roman'"> </FONT></P>
<P style="margin:0px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Rule 461 Request for Acceleration of Effective Date</P>
<P style="margin:0px; text-indent:48px; font-family:'NewsGoth Lt BT,Times New Roman'; clear:left" align=justify>Eaton Vance Tax-Managed Buy-Write Opportunities Fund (the &#147;Fund&#148;)</P>
<P style="margin:0px; padding-left:48px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Pre-Effective Amendment No. 1 to Registration Statement on Form N-2 (333-214545; 811-21735)</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Dear Ms. Larkin:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Pursuant to Rule 461 under the Securities Act of 1933, as amended (the &#147;1933 Act&#148;), the Fund and Eaton Vance Distributors, Inc., the principal underwriter of the Fund (the &#147;Distributor&#148;), hereby request that the staff of the Division of Investment Management accelerate the effective date of the Pre-Effective Amendment No. 1 to Registration Statement (the &#147;Amendment&#148;), which was filed today, March 29, 2017, to become effective as soon as practicable on April 5, 2017.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:13.333px; text-indent:48px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>In connection with such request the Fund and the Distributor acknowledge that:</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-family:'NewsGoth Lt BT,Times New Roman'; float:left">1. </P>
<P style="margin:0px; padding-left:96px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Should the Commission or the staff acting pursuant to delegated authority declare the Amendment effective, such action does not foreclose any action by the Commission with respect to the filing;</P>
<P style="margin:0px; clear:left" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-family:'NewsGoth Lt BT,Times New Roman'; float:left">2. </P>
<P style="margin:0px; padding-left:96px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>The action of the Commission or the staff acting pursuant to delegated authority in declaring the filing effective does not relieve the Fund of responsibility for the adequacy and accuracy of the disclosure in the filing; and</P>
<P style="margin:0px; clear:left" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-family:'NewsGoth Lt BT,Times New Roman'; float:left">3. </P>
<P style="margin:0px; padding-left:96px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>The Fund will not assert the staff's acceleration of effectiveness of the filing as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws.</P>
<P style="margin:0px; clear:left" align=justify><BR></P>
<P style="margin:0px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Furthermore, the Fund and the Distributor are aware that the Division of Enforcement has access to all information provided to the staff of the Division of Investment Management in connection with its review of and the Fund&#146;s comments on this and other filings made with respect to the Registration Statement.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; padding-left:336px; font-family:'NewsGoth Lt BT,Times New Roman'" align=justify>Very Truly Yours,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:348px; text-indent:-12px; font-family:'NewsGoth Lt BT,Times New Roman'">EATON VANCE TAX-MANAGED BUY-WRITE OPPORTUNITIES FUND</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:336px; width:384px; font-family:'NewsGoth Lt BT,Times New Roman'; float:left">By: </P>
<P style="margin:0px; padding-left:336px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'"><U>/s/ Maureen A. Gemma</U></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:336px; width:384px; font-family:'NewsGoth Lt BT,Times New Roman'; clear:left; float:left">Name: </P>
<P style="margin:0px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'">Maureen A. Gemma</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:336px; width:384px; font-family:'NewsGoth Lt BT,Times New Roman'; clear:left; float:left">Title: </P>
<P style="margin:0px; padding-left:336px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'">Secretary</P>
<P style="margin:0px; clear:left"><BR></P>
<P style="margin:0px; padding-left:336px; font-family:'NewsGoth Lt BT,Times New Roman'">EATON VANCE DISTRIBUTORS</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:336px; width:384px; font-family:'NewsGoth Lt BT,Times New Roman'; float:left">By: &nbsp;</P>
<P style="margin:0px; padding-left:336px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'"><U>/s/ Frederick S. Marius</U></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:336px; width:384px; font-family:'NewsGoth Lt BT,Times New Roman'; clear:left; float:left">Name: </P>
<P style="margin:0px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'">Frederick S. Marius</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:336px; width:384px; font-family:'NewsGoth Lt BT,Times New Roman'; clear:left; float:left">Title: </P>
<P style="margin:0px; text-indent:-2px; font-family:'NewsGoth Lt BT,Times New Roman'">Vice President, Secretary Clerk and </P>
<P style="margin:0px; padding-left:384px; font-family:'NewsGoth Lt BT,Times New Roman'; clear:left">Chief Legal Officer</P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px; font-family:'NewsGoth Lt BT,Times New Roman'; font-size:6pt">014_0832.doc</P>
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