<SEC-DOCUMENT>0000940394-18-000728.txt : 20180510
<SEC-HEADER>0000940394-18-000728.hdr.sgml : 20180510
<ACCEPTANCE-DATETIME>20180411095609
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-18-000728
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180411

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance Tax-Managed Global Buy-Write Opportunities Fund
		CENTRAL INDEX KEY:			0001322435
		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>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0"><IMG SRC="evlogo_101.jpg" ALT="logo" STYLE="height: 38px; width: 150px">&#9;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 4.5in">Eaton Vance Management</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 4.5in">Two International Place</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 4.5in">Boston, MA 02110</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 4.5in">(617) 482-8260</P>

<P STYLE="font: 9pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 4.5in">www.eatonvance.com</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in">April 11, 2018</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><I>VIA EDGAR</I></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Lisa Larkin</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 1.9pt 0 0">Securities and Exchange Commission (the &#8220;SEC&#8221;)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 1.9pt 0 0">100 F. Street, N.E.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 6.55pt 0 0; text-indent: -36.3pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; padding-right: 6.55pt; font: 12pt Cambria, Times, Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">Re:</FONT></TD>
    <TD STYLE="width: 93%; padding-right: 6.55pt; font: 12pt Cambria, Times, Serif"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">Eaton Vance Tax Managed Global Buy Write Opportunities Fund (the &#8220;Fund&#8221;)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Cambria, Times, Serif; padding-right: 6.55pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Cambria, Times, Serif; padding-right: 6.55pt"><FONT STYLE="font-family: Arial, Helvetica, Sans-Serif; font-size: 11pt">&nbsp;&nbsp;&nbsp;(File No. 811-21745)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Ms. Larkin:</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.1pt">This letter responds to a comment provided telephonically
by you to the undersigned on April 9, 2018, regarding the registration statement of the Fund on Form N-2/A filed with the Securities
and Exchange Commission (&#8220;SEC&#8221;) on April 5, 2018 (Accession No. 0000940394-18-000647) (the &#8220;Filing&#8221;). The
comment and the Fund's response are set forth below.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Registration Statement</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 13.5pt"></TD><TD STYLE="width: 22.5pt">1.</TD><TD><U>Comment</U>: Under &#8220;INVESTMENT OBJECTIVES, POLICIES AND RISKS&#8221; there is a sentence that reads &#8220;An issuer
will be considered to be located outside of the United States if it is domiciled in, derives a significant portion of its revenue
from, or its primary trading venue is outside the U.S.&#8221; Please confirm <FONT STYLE="letter-spacing: -0.3pt">that the terms
&#8220;significant&#8221; and &#8220;primary&#8221; as used in this context have similar meanings to the terms &#8220;substantial&#8221;
and &#8220;principal&#8221; with which the SEC is more familiar.</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-indent: -22.5pt">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-indent: 0in"><U>Response</U>: The Fund confirms that
the terms have similar meanings.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.5in; text-indent: -22.5pt">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.05pt 0 0 13.5pt">If you have any questions or comments concerning
the foregoing, please contact the undersigned at (617) 672-8445.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0 0.5in; text-indent: -22.5pt">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0 0.5in; text-indent: -22.5pt">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 3.5in">Very truly yours,</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0 3.5in"><U>/s/ Scott E. Habeeb</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.25pt 0 0 3.5in">Scott E. Habeeb</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0.35pt 0.5pt 0 3.5in">Vice President</P>


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