<SEC-DOCUMENT>0001752724-25-054286.txt : 20250313
<SEC-HEADER>0001752724-25-054286.hdr.sgml : 20250313
<ACCEPTANCE-DATETIME>20250313115338
ACCESSION NUMBER:		0001752724-25-054286
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20241231
FILED AS OF DATE:		20250313
DATE AS OF CHANGE:		20250313
EFFECTIVENESS DATE:		20250313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Buy-Write Opportunities Fund
		CENTRAL INDEX KEY:			0001322436
		ORGANIZATION NAME:           	
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-21735
		FILM NUMBER:		25734583

	BUSINESS ADDRESS:	
		STREET 1:		ONE POST OFFICE SQUARE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
		BUSINESS PHONE:		617-482-8260

	MAIL ADDRESS:	
		STREET 1:		ONE POST OFFICE SQUARE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02109
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<TYPE>MATERIAL AMENDMENTS
<SEQUENCE>2
<FILENAME>NCEN_811-21735_27386345_1224.htm
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<a name="page_1"></a><a name="_bclPageBorder1"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p align=center style="margin:0in;text-align:center;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">AMENDMENT NO. 1 TO THE AMENDED AND
RESTATED BY-LAWS</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p align=center style="margin:0in;text-align:center;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">OF</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160; EATON
VANCE TAX-MANAGED BUY-WRITE OPPORTUNITIES FUND</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">This
Amendment No. 1 to the Amended and Restated By-Laws of Eaton Vance Tax-Managed
Buy-Write Opportunities Fund, effective as of August 13, 2020 (the &#8220;By-Laws&#8221;),
is made as of October 10, 2024, in accordance with Article XV of the By-Laws.
Capitalized terms used herein and not otherwise herein defined are used as
defined in the By-Laws.</font></p>

<p style="margin:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">1.</font><font face="times new roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="times new roman" lang=EN-US style="font-size:11.0pt;">The first
paragraph under Article IV, Section 5 is hereby amended to read in its entirety
as follows:</font></p>

<p style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:.75in;margin-right:22.5pt;margin-top:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">SECTION 5. </font><u><font face="times new roman" lang=EN-US style="font-size:11.0pt;">Voting</font></u><font face="times new roman" lang=EN-US style="font-size:11.0pt;">.&#160; At each
meeting of the shareholders, every shareholder of the Trust shall be entitled
to one vote in person or by proxy for each share of the Trust held by such
shareholder then having voting power in respect of the matter upon which the
vote is to be taken, standing in his name on the books of the Trust at the time
of the closing of the transfer books for the meeting, or, if the books be not
closed for any meeting, on the record date fixed as provided in Section 4 of
Article VI of these By-Laws for determining the shareholders entitled to vote
at such meeting, or if the books be not closed and no record date be fixed, at
the time of the meeting. The record holder of a fraction of a share shall be
entitled in like manner to corresponding fraction of a vote.&#160; Notwithstanding
the foregoing, the Trustees may, in connection with the establishment of any
class (or series) of shares or in proxy materials for any meeting of
shareholders or in other solicitation materials or by vote or other action duly
taken by them, establish conditions under which the several classes (or series)
shall have separate voting rights or no voting rights.</font></p>

<p style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">2.</font><font face="times new roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp;
</font><font face="times new roman" lang=EN-US style="font-size:11.0pt;">Article XIII is
hereby deleted in its entirety and replaced with &#8220;Reserved.&#8221; </font></p>

<p style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;"><font face="times new roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin-bottom:0in;margin-left:.5in;margin-right:0in;margin-top:0in;text-indent:-.25in;"><font face="CG Times" lang=EN-US style="font-size:11.0pt;">3.</font><font face="times new roman" lang=EN-US style="font-size:7.0pt;">&nbsp;&nbsp;&nbsp;&nbsp; </font><font face="times new roman" lang=EN-US style="font-size:11.0pt;">Except as specifically amended
herein, the By-Laws shall remain unchanged and in full force and effect.</font></p>




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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>3
<FILENAME>NCEN_811-21735_50909945_1224.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>taxmanagedbuy-writeoppfd.htm - Generated by SEC Publisher for SEC Filing</TITLE>
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<BODY bgcolor="#ffffff">
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<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:0in;margin-top:2.95pt;"><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">REPORT</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.45pt;">
</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">OF</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.55pt;"> </font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">INDEPENDENT</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.4pt;"> </font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">REGISTERED</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.45pt;"> </font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">PUBLIC</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.45pt;"> </font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">ACCOUNTING</font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.5pt;"> </font></b><b><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">FIRM</font></b></p>

<p style="margin:0in;margin-top:.3pt;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:0in;margin-left:0in;margin-right:0in;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:.05pt;">To</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">the</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.45pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">Trustees</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.35pt;">
</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">and</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Shareholders</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">of</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Eaton</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Vance</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">Tax-Managed</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.3pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">Buy-Write</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.4pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Opportunities</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Fund:</font></p>

<p style="margin:0in;margin-top:.05pt;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:11.25pt;margin-top:0in;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">In planning and
performing our audit of the financial statements of Eaton Vance Tax-Managed
Buy-Write Opportunities Fund (the &quot;Fund&quot;) as of and for the year
ended December 31, 2024, 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.</font></p>

<p style="margin:0in;margin-top:.05pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:11.25pt;margin-top:0in;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">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.</font></p>

<p style="margin:0in;margin-top:.5pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:11.25pt;margin-top:0in;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">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.</font></p>

<p style="margin:0in;margin-top:.5pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:11.25pt;margin-top:0in;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">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.</font></p>

<p style="margin:0in;margin-top:.5pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:11.25pt;margin-top:0in;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">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 December 31, 2024.</font></p>

<p style="margin:0in;margin-top:.05pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:10.3pt;margin-top:0in;text-align:justify;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">This report is
intended solely for the information and use of management and the Trustees of
Eaton Vance Tax-Managed Buy-Write Opportunities 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.</font></p>

<p style="margin:0in;margin-top:.35pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-top:.35pt;text-align:justify;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-top:.35pt;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-top:.35pt;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">/s/ Deloitte &amp; Touche LLP</font></p>

<p style="margin:0in;margin-top:.35pt;"><font face=arial,sans-serif lang=EN-US style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:366.1pt;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Boston,</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-1.1pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">Massachusetts</font></p>

<p style="margin-bottom:.0001pt;margin-left:0in;margin-right:366.1pt;margin-top:0in;"><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">February</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.5pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.05pt;">21,</font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;letter-spacing:-.35pt;"> </font><font face=Arial,sans-serif lang=EN-US style="font-size:10.0pt;">2025&#173;</font></p>




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