<DOCUMENT>
<TYPE>COVER
<SEQUENCE>18
<FILENAME>filename18.txt
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Kirkpatrick & Lockhart Nicholson Graham LLP
75 State Street
Boston, MA 02109
Tel.: (617) 261-3246
Fax.: (617) 261-3175

August 24, 2005

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

          Re:  Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund
               Registration Statement on Form N-2 (333-123961; 811-21745)

Dear Mr. Di Stefano:

     Transmitted electronically with this letter for filing pursuant to the
Securities Act of 1933, as amended, and the Investment Company Act of 1940, as
amended, on behalf of Eaton Vance Tax-Managed Global Buy-Write Opportunities
Fund (the "Fund") is Pre-Effective Amendment No. 1 to the Fund's registration
statement on Form N-2 relating to Registrant's initial issuance of common shares
of beneficial interest, par value $.01 per share ("Pre-Effective Amendment No.
1").

     It is expected that the Fund will file a pre-effective amendment responding
to any comments and registering additional shares promptly after the resolution
of any comments, along with a request for acceleration of effectiveness of the
Registration Statement.

     Questions should be directed to the undersigned at (617) 261-3246.

                                        Sincerely,


                                        /s/ Clair E. Pagnano
                                        ----------------------------------------
                                        Clair E. Pagnano
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