<SEC-DOCUMENT>0000940394-17-002132.txt : 20171031
<SEC-HEADER>0000940394-17-002132.hdr.sgml : 20171031
<ACCEPTANCE-DATETIME>20171030173157
ACCESSION NUMBER:		0000940394-17-002132
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 Buy-Write Opportunities Fund
		CENTRAL INDEX KEY:			0001322436
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		40-17GCS
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21735
		FILM NUMBER:		171163455

	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>40-17GCS
<SEQUENCE>1
<FILENAME>tmbwof4017gcs.htm
<DESCRIPTION>TAX-MANAGED BUY-WRITE OPPORTUNITIES 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 Buy-Write Opportunities Fund (the &ldquo;Fund&rdquo;)
has settled the claim it filed under its Investment Company Blanket Bond to recover $13,120 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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