<SEC-DOCUMENT>0000940394-18-001508.txt : 20181109
<SEC-HEADER>0000940394-18-001508.hdr.sgml : 20181109
<ACCEPTANCE-DATETIME>20180905151013
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-18-001508
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180905

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE CALIFORNIA MUNICIPAL BOND FUND
		CENTRAL INDEX KEY:			0001177161
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		6174828260

	MAIL ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EATON VANCE INSURED CALIFORNIA MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	20020708

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE MUNICIPAL INCOME TRUST
		CENTRAL INDEX KEY:			0001074540
		IRS NUMBER:				046880058

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE MUNICIPAL BOND FUND
		CENTRAL INDEX KEY:			0001176984
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		6174828260

	MAIL ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EATON VANCE INSURED MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	20020702

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE NEW YORK MUNICIPAL BOND FUND
		CENTRAL INDEX KEY:			0001177162
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		6174828260

	MAIL ADDRESS:	
		STREET 1:		TWO INTERNATIONAL PLACE
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EATON VANCE INSURED NEW YORK MUNICIPAL BOND FUND
		DATE OF NAME CHANGE:	20020708
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt"><IMG SRC="secletter_101.jpg" ALT="" STYLE="height: 36px; width: 180px"></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 5in; letter-spacing: -0.2pt">Eaton Vance Management</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 5in; letter-spacing: -0.2pt">Two International Place</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 5in; letter-spacing: -0.2pt">Boston, MA 02110</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 5in; letter-spacing: -0.2pt">(617) 482-8260</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 5in; letter-spacing: -0.2pt">www.eatonvance.com</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt; text-align: right; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">VIA EDGAR</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">September 5, 2018</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Asen Parachkevov</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Chad Eskildsen</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Lisa Larkin</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">U.S. Securities and Exchange
Commission</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">100 F Street, NE</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Washington, DC 20549</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt NewsGoth Lt BT,sans-serif; letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="text-align: justify">Form N-14 for:</TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Eaton Vance California
Municipal Bond Fund (the &#8220;California Acquiring Fund&#8221;) (1933 Act File No. 333-226302)</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Eaton Vance Municipal Bond
Fund (the &#8220;Municipal Bond Acquiring Fund&#8221;) (1933 Act File No. 333-226303)</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Eaton Vance Municipal Income
Trust (the &#8220;Municipal Income Acquiring Trust&#8221;) (1933 Act File No. 333-226327)</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Eaton Vance New York Municipal
Bond Fund (the &#8220;New York Acquiring Fund&#8221;) (1933 Act File No. 333-226306)</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-align: justify; text-indent: -0.5in">(each,
a &#8220;Registrant&#8221; and collectively, the &#8220;Registrants&#8221;)</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0 0 0 1in; letter-spacing: -0.2pt; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">Dear Mr. Parachkevov, Mr. Eskildsen and Ms. Larkin:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">This letter responds to
comments you provided to the undersigned via telephone on August 15, August 16 and August 17, 2018, respectively, in connection
with your review of the Registrants&#8217; proxy statements/registration statements on Form N-14 (the &#8220;Registration Statements&#8221;)
filed under the Securities Act of 1933, as amended, as follows:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt CG Times (WN); width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; background-color: #E7E6E6">
    <TD STYLE="width: 24%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Dm BT,sans-serif; font-size: 10pt">Acquiring Fund (each an &#8220;Acquiring Fund&#8221; and collectively the &#8220;Acquiring Funds&#8221;)</FONT></TD>
    <TD STYLE="width: 39%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Dm BT,sans-serif; font-size: 10pt">Acquired Fund(s) (each an &#8220;Acquired Fund&#8221; collectively the &#8220;Acquired Funds&#8221; and together with the &#8216;Acquired Funds, the &#8220;Funds&#8221;)</FONT></TD>
    <TD STYLE="width: 13%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Dm BT,sans-serif; font-size: 10pt">Filing Date</FONT></TD>
    <TD STYLE="width: 24%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Dm BT,sans-serif; font-size: 10pt">Accession No.</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">California Acquiring Fund</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Eaton Vance California Municipal Bond Fund II</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">7/23/18</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">0000940394-18-001380</FONT></TD></TR>
<TR>
    <TD ROWSPAN="2" STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Municipal Bond Acquiring Fund</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Eaton Vance Massachusetts Municipal Bond Fund</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">7/23/18</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">0000940394-18-001381</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Eaton Vance Michigan Municipal Bond Fund</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">7/23/18</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">0000940394-18-001381</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Municipal Income Acquiring Trust</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Eaton Vance Michigan Municipal Income Trust</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">7/25/18</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">0000940394-18-001387</FONT></TD></TR>
<TR>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">New York Acquiring Fund</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Eaton Vance New York Municipal Bond Fund II</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">7/23/18</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt; text-align: center"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">0000940394-18-001383</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">The Registration Statements
were filed in connection with proposed reorganizations in which each Acquiring Fund will acquire the assets of the corresponding
Acquired Fund(s) shown above, in exchange for shares of the Acquiring Fund and the assumption by the Acquiring Fund of the liabilities
of the Acquired Fund (the &#8220;Reorganizations&#8221;). We have reproduced each comment below and immediately thereafter have
provided the Registrant&#8217;s response. Responses apply to all Funds, as applicable, unless otherwise noted, and will be reflected
in each Registrant&#8217;s first pre-effective amendment to its Registration Statement. Capitalized terms have the same meaning
as defined in the Registration Statements unless otherwise noted.<BR STYLE="clear: both">
</P>


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<P STYLE="font: 10pt NewsGoth Dm BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt NewsGoth Dm BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>Chief Counsel&#8217;s
Office Comments from Mr. Parachkevov on August 15, 2018</I></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please confirm that the mergers
of the Acquired Funds into the Merger Subsidiaries and the Merger Subsidiaries into the Acquiring Funds will happen simultaneously.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: As
disclosed on the first page of the Registration Statement, completion of the steps under the Plan for each Reorganization is expected
to be substantially contemporaneous. A Merger Subsidiary must complete its role in the Reorganization before it can be merged into
the corresponding Acquiring Fund.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">2.</FONT></TD><TD><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please explain what each Acquiring Fund is receiving
as a consideration for its issuance of shares and when the calculation of each Acquiring Fund&#8217;s share issuance will occur.
</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: Pursuant
to Section 2.1 of the Plan, Acquiring Fund will receive the assets and the Assumed Liabilities of Acquired Fund as consideration
for its issuance of shares. Initially, Acquiring Fund&#8217;s interest in the assets and Assumed Liabilities of Acquired Fund will
be held indirectly through the Merger Subsidiary. The Merger Subsidiary will then distribute its assets to the Acquiring Fund and
the Acquiring Fund will assume the liabilities of the Merger Subsidiary in complete liquidation of the Merger Subsidiary.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">In accordance
with Sections 2.3 and 3.2 of the Plan, the net asset value per share of the Acquiring Fund common share issuance and the net value
of the assets of the Acquired Fund will be determined as of the Close of Trading on the NYSE on the Valuation Date, after the declaration
and payment of any dividend on that date. Pursuant to Section 1.21 of the Plan, the Valuation Date is the day of the Closing Date.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">3.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please confirm that all IMTP
will be redeemed before the mergers.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">Response: Each Acquired Fund
that currently has IMTP outstanding will redeem all IMTP either prior to or on the date of its Reorganization, such that no Acquired
Fund IMTP will be outstanding immediately following a Reorganization.&nbsp; If an Acquired Fund has IMTP outstanding immediately
prior to its Reorganization, the IMTP will be redeemed by such Fund with proceeds funded by assets of the Acquiring Fund involved
in the Reorganization, as described in the applicable Registration Statement.&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">The Funds respectfully submit
that redeeming IMTP in this manner will have no appreciable adverse effect on shareholders of any Acquired Fund or Acquiring Fund
involved.&nbsp; Economically, there is no substantive difference between a redemption of IMTP by an Acquired Fund that is funded
by assets of an Acquiring Fund at the time of a Reorganization and a redemption of IMTP by an Acquired Fund prior to a Reorganization.&nbsp;
The IMTP redemptions will be funded by cash on hand, cash from the sale of existing portfolio securities and/or cash from the establishment
of residual interest bond trusts.&nbsp; Whether the cash is produced within the Acquired Fund prior to the Reorganization or within
the Acquiring Fund at the time of the Reorganization does not change the economic impact to shareholders of both Funds.&nbsp; In
each case, following completion of a Reorganization, the Acquiring Fund will have received the assets of the Acquired Fund, net
of all liabilities (including senior securities) attributable to common shares, and will have issued common shares to former shareholders
of the Acquired Fund with an aggregate net asset value equal to the net value of the assets so received.&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">The Funds can confirm, furthermore,
that, regardless of whether the Acquired Fund or the Acquiring Fund provides the cash proceeds that are used to redeem the IMTP,
there will be no appreciable &#8220;cash drag&#8221; on such Fund&#8217;s portfolio.&nbsp; In either case, redemption proceeds
would be provided out of cash that a Fund has on hand in the ordinary course of business, or would be generated through the sale
of portfolio securities very shortly before funding the redemption of the IMTP.&nbsp; Redeeming IMTP in conjunction with a Reorganization,
therefore, would not have the effect of favoring Acquiring Fund shareholders over Acquired Fund shareholders or vice versa.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">4.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please confirm that the Merger
Subsidiaries will comply with Rule 17-a-8 (i.e., that it will have a board, etc.).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">Response: With regard to the
required board determinations under Rule 17a-8 under the Investment Company Act of 1940 (the &#8220;1940 Act&#8221;), since the
Merger Subsidiary involved in each Reorganization will be a wholly owned subsidiary of the applicable Acquiring Fund, and because
the Acquiring Fund will be the sole managing member of the Merger Subsidiary, the existing Board of each Acquiring Fund is the
relevant governing entity for each Merger Subsidiary and will make the required Rule 17a-8 determinations.&nbsp; Each Merger Subsidiary
will file a notice of registration as an investment company prior to the Reorganizations.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Dm BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>Accounting Comments
from Mr. Eskildsen on August 16, 2018</I></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">5.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In &#8220;Effect on Fund Fees and Expenses&#8221;
under &#8220;Proposal 1&#8221;, please add disclosure regarding the impact of the merger on net assets in each Registration Statement.</FONT></P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 10pt 0.25in; text-align: justify">Response: This section will
be revised to reflect estimated expenses following the mergers based on total net assets rather than total managed assets.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">6.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please confirm expenses are
current as required by Form N-14 in each Registration Statement.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
Registrants confirm that fees and expenses will be current as required by Item 3 of Form N-14. No material changes have occurred
following the dates of the fee and expense information that will be presented in each Registration Statement.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">7.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please confirm that the Acquiring Fund is the accounting
survivor in each Registration Statement.</FONT></P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">Response: The Registrants confirm
that each Acquiring Fund will be the accounting survivor of its Reorganization(s).</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">8.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the California Acquiring Fund and New York Acquiring
Fund filings, please add the following to <I>the pro formas</I>: (i) which fund is accounting survivor, (ii) the estimated cost
of the reorganizations and which fund incurs it, (iii) disclosure regarding tax consequences (i.e., add amount of capital loss
carry forwards and the limitation on the use of the capital loss carry forwards.).</FONT></P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">Response: The requested disclosure
will be added to the <I>pro formas</I> for the California Acquiring Fund and New York Acquiring Fund filings.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">9.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For
the Municipal Bond Acquiring Fund and Municipal Income Acquiring Trust filings, because there are no <I>pro formas</I>,
please date the capitalization table  within 30 days of the filing date.</FONT></P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in">&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">Response: The requested changes
will be made and updated data will be presented in each capitalization table.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">10.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Bond Acquiring
Fund and Municipal Income Acquiring Trust filings, please add disclosure regarding why there is no <I>pro forma</I> included in
the filing.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
following disclosure will be added after the last sentence of the &#8220;Capitalization&#8221; section of the Municipal Bond Acquiring
Fund and Municipal Income Acquiring Trust&#8217;s Registration Statements:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-align: justify"><I>Pro forma</I>
financial statements are not included because the net asset value of each Acquired Fund does not exceed ten percent of the Acquiring
Fund&#8217;s net asset value as of August 15, 2018, which date is within thirty days prior to the effectiveness of this document.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Arial, Helvetica, Sans-Serif"><TR STYLE="vertical-align: top; text-align: left"><TD>Securities and Exchange Commission</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">September 5, 2018</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">11.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the California Acquiring
Fund filing, please provide the NAV in the <I>pro forma</I> column in the capitalization table.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
requested change will be made.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">12.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For
                                         the California Acquiring Fund filing, please delete the following sentence in the <I>pro forma</I>:
                                         &#8220;The monthly management fees that each Fund pays to EVM are shown in the following
                                         table, as annual percentages of each Fund&#8217;s average daily net assets.&#8221;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
above referenced sentence will be deleted from the California Acquiring Fund filing.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">13.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Income
Acquiring Trust filing, footnote 4 of the fee table states: &#8220;The advisory fees payable by Acquired Fund and Acquiring Fund
are computed at an annual rate of 0.60% and 0.765% of Acquired Fund&#8217;s and Acquiring Fund&#8217;s average weekly gross assets,
respectively, and are payable monthly,&#8221; while the &#8220;Effect on Fund Fees and Expenses&#8221; section states that for
its last fiscal year ended November 30, 2017, each Fund&#8217;s effective advisory fee rate was 0.58% of its average weekly gross
assets, please clarify the differences with disclosure. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
This footnote and the disclosure under &ldquo;Effect on Fund Fees and Expenses&#8221; in the Registration
Statement of the Municipal Income Acquiring Trust each will reflect the correct advisory fee rates for each Fund
consistently.</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Dm BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>General Disclosure Comments
from Ms. Larkin on August 17, 2018</I></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">14.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In the answer to the third
question in the &#8220;Questions and Answers&#8221; section, please add a sentence about why the merger will take a few weeks after
the sentence that reads, &#8220;[t]he proposed merger would be expected to be completed within the several weeks following the
October 12, 2018 shareholder vote or later if the meeting is adjourned or postponed.&#8221;.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
disclosure will be revised to state that the mergers will take place &#8220;as soon as practicable&#8221; following shareholder
approval. The closing will occur once certain necessary administrative, legal and operational steps are complete, including coordinating
with various service providers.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">15.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In the answer to the fourth
question in the &#8220;Questions and Answers&#8221; section, please add a sentence about tax implications of the transaction for
an IMTP holder.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
following disclosure will be added to the &#8220;Questions and Answers&#8221; section:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-align: justify">The receipt of
any cash consideration by Acquired Fund&#8217;s IMTP holders in the Reorganization is a taxable exchange, and holders of the IMTP
shares will recognize gain or loss based on the difference, if any, between the cash they receive in the Reorganization and their
tax basis in their IMTP shares.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">16.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In the answer to the fifth
question in the &#8220;Questions and Answers&#8221; section, please add detail about the extent of repositioning of a Fund portfolio
and if it is significant.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">Response: The
following disclosure will be added to the &#8220;Questions and Answers&#8221; section:</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-align: justify">Due to the alignment
of the objectives and strategies of the Acquired Fund and Acquiring Fund, Acquiring Fund is expected to retain substantially all
of the assets acquired in the Reorganization. As a result, the costs of portfolio repositioning are expected to be minimal.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">17.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please fill in all blanks
in the filings.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The Registrants confirm that all blank information will be completed.</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Arial, Helvetica, Sans-Serif"><TR STYLE="vertical-align: top; text-align: left"><TD>Securities and Exchange Commission</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">September 5, 2018</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt CG Times (WN); letter-spacing: -0.2pt; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">18.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">On the first page of proxy
statement in the third bullet, does the merger of the Merger Subsidiary into each Acquiring Fund require a shareholder vote of
Merger Subsidiary? Please respond via correspondence.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
Each Merger Subsidiary will be a wholly owned subsidiary of the associated Acquiring Fund and each Acquiring Fund will be the sole
managing member of its Merger Subsidiary. In each case, consistent with requirements that are to be included in the organizational
documents for each Merger Subsidiary, the Acquiring Fund will consent to the merger of the Merger Subsidiary in its capacity as
sole shareholder and managing member of the Merger Subsidiary.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">19.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please explain to the reader
why the Delaware merger statute applies.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; text-align: justify"></P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; text-align: justify">Response: The Merger Subsidiary
is a Delaware limited liability company and the Delaware merger statute permits the merger of a foreign entity into a Delaware
limited liability company.&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">20.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please confirm in correspondence
that there are no prospectuses because the Funds have not sold shares and provide when the Funds last sold shares.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
Eaton Vance Municipal Income Trust has a currently effective prospectus dated March 27, 2018 relating to a so-called &#8220;shelf
offering&#8221; of its common shares, however, new shares were last issued in 2015 and 2014. Eaton Vance Municipal Bond Fund issued
new shares in connection with a merger in 2008. The other Funds do not have currently effective prospectuses because they have
not sold additional shares since their initial public offering, excluding reinvestments and share issuances in connection with
their initial public offering.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">21.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Pursuant to Item 3(b) of
Form N-14, please add discussion of tax and other consequences of proposed transaction to the &#8220;Summary&#8221; section.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
Information related to tax and other consequences of the Reorganization will be added to the &#8220;Summary&#8221; section.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">22.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Pursuant to Item 3(c) of
Form N-14, please provide summary discussion of principal risk factors.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
Because the Registrants consider the information under &#8220;Comparison of Funds: Investment Objectives and Policies&#8221; to
be part of the synopsis described in Item 3(b) of Form N-14, the Registrants believe that the &#8220;Risk Factors and Special Considerations&#8221;
section is consistent with Item 3(c) of Form N-14. Accordingly, the Registrants respectfully decline to make any changes in response
to this comment.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">23.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In &#8220;Continuity of Objectives,
Restrictions and Policies&#8221; under &#8220;Proposal 1,&#8221; please add a discussion of what happens in the short-term after
the sentence &#8220;[t]he use of RIBs to replace IMTP is expected to benefit common shareholders because over the long term the
cost of RIB financing is expected to be lower than the costs of IMTP financing at the currently applicable rates.&#8221;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The disclosure will be revised to state that: &#8220;The use of RIB financing to replace IMTP is expected to benefit common shareholders
of a Fund because the cost of RIB financing is expected to be lower than the costs of IMTP financing at the currently applicable
rates. The cost of RIB financing will vary over time as market interest rates change and could be higher or lower currently applicable
rates.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">24.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Please add discussion of
leverage to the &#8220;Summary&#8221; section. </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested disclosure will be added.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">25.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In light of the following
statement, &#8220;It is possible that combining the Funds would tend to have a positive effect on premiums or discounts by increasing
Combined Fund&#8217;s size and secondary trading market volumes,&#8221; please explain in correspondence why secondary trading
market volumes or fund size might help discounts.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The above referenced sentence will be removed.</P>


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    <DIV STYLE="page-break-before: always; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 8pt Arial, Helvetica, Sans-Serif"><TR STYLE="vertical-align: top; text-align: left"><TD>Securities and Exchange Commission</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">September 5, 2018</TD></TR><TR STYLE="vertical-align: top; text-align: left"><TD>Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD></TR></TABLE>

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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">26.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In &#8220;Relative Investment
Performance&#8221; under &#8220;Proposal 1,&#8221; please add a cross reference to performance information later in document.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">27.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In &#8220;Redemption of IMTP&#8221;
under &#8220;Proposal 1,&#8221; please explain what a liquidation preference is in plain English.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The following disclosure will be added: &#8220;Pursuant to the Acquired Fund&#8217;s By-Laws, the liquidation preference with respect
to outstanding IMTP is $25,000 per IMTP share plus any accumulated unpaid dividends or other distributions.&#8221;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">28.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In the last paragraph under
&#8220;Proposal 1&#8221; before &#8220;Comparison of the Funds: Investment Objectives and Policies,&#8221; please add the 1940
Act definition of a majority.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested disclosure will be added.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">29.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">In the last paragraph under
&#8220;Proposal 1&#8221; before &#8220;Comparison of the Funds: Investment Objectives and Policies,&#8221; please add language
about the fundamental nature of the 80% policy for tax-exempt funds in connection with the names&#8217; rule.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
Because the first paragraph of &#8220;Comparison of the Funds: Investment Objectives and Policies&#8221; includes a statement
of each Fund&#8217;s 80% policy, Registrants  will add a statement immediately thereafter that the foregoing 80% policy may
not be changed without shareholder approval.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">30.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the California Acquiring
Fund filing, correct typo of &#8220;Geographic&#8221; in &#8220;Sector and Geographic Concentration Risk.&#8221;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">31.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the California Acquiring
Fund filing, in the section &#8220;Summary of Agreement and Plan of Reorganization and Other Features of the Reorganization&#8221;,
please add the following sentence as the first bulleted item &#8220;The Reorganization is scheduled to occur as soon as practicable
after it is approved by shareholders of Acquired Fund.&#8221; </FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">32.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the California Acquiring
Fund filing, in the &#8220;Available Information&#8221; section, please update the SEC&#8217;s address to 100 F St., NE, Washington,
D.C., 20549</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">33.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For each proxy card, please
add a bubble for proposal 2.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The Registration Statements contain only one Proposal with respect to each Acquired Fund. As disclosed in &#8220;Other Business&#8221;,
although the Boards know of no other business to be presented for consideration at the meeting, if other business is properly brought
before the meeting, proxies will be voted according to the best judgment of the persons named as proxies.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">34.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Bond Acquiring
Fund filing, in the introduction to the &#8220;Questions and Answers&#8221; section, please remove &#8220;II&#8221; from Massachusetts
Municipal Bond Acquiring Fund name.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">35.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Bond Acquiring
Fund filing, in the &#8220;Summary&#8221; Section, after the statement &#8220;[t]he Acquiring Fund does not seek to provide income
exempt from either Acquired Fund&#8217;s particular state and local taxes and, following the Reorganizations, former shareholders
of each Acquired Fund will lose favorable tax treatment in the particular state in which he or she resides. Accordingly, following
the Reorganizations, shareholders of the MA Acquired Fund who reside in Massachusetts will lose favorable tax treatment in Massachusetts
and shareholders of the MI Acquired Fund who reside in Michigan will lose favorable tax treatment in Michigan,&#8221; please clarify
if is there anything else to add about the loss of the state tax preference for Acquired Funds.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response<FONT STYLE="letter-spacing: 0pt">:
As noted in the comment, the Registration Statement discloses that former Acquired Fund shareholders will lose favorable tax treatment
in the particular state in which they reside following the Reorganization(s). The Registration Statement also contains <I>pro forma</I>
information regarding the expected increase in net income and decrease in total expenses for former Acquired Fund shareholders
following the Reorganization(s). Registrants therefore believe that the disclosure regarding the loss of favorable state tax treatment
is sufficient.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">36.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Bond Acquiring
Fund filing, in the &#8220;Effect on Fund Fees and Expenses&#8221; section, Eaton Vance Michigan Municipal Bond Fund outperformed
for all periods except the 10 year period, did the board conclude anything related to this outperformance?</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
As disclosed in the &#8220;Proposal 1 &#8211; Approve Agreement and Plan of Reorganization&#8221; section of the Registration Statement,
the Board of Trustees of Eaton Vance Michigan Municipal Bond Fund considered a number of factors, including the continuity of objectives;
Fund restrictions and policies; the effect on Fund fees and expenses; the possible reduction or elimination of trading discounts
to NAV per share; the Fund&#8217;s relative investment performance; redemption of the Acquired Fund&#8217;s IMTP; that there would
be no expected NAV dilution; the tax-free aspect of the Reorganization; economies of scale and other potential benefits; the terms
of the plan and cost allocation; the effect on Eaton Vance; the continuity of management and administration; and Fund income available
for distributions. No one factor was controlling and the Board determined that the Reorganization is in the best interest of the
Eaton Vance Michigan Municipal Bond Fund.</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 0 12pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">37.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Bond Acquiring Fund filing, in &#8220;Comparison
of the Funds: Investment Objectives and Policies&#8221;, the following sentence is repeated &#8220;When a municipal obligation
is split rated (meaning rated in different categories by Moody&#8217;s, S&amp;P or Fitch) the Funds will deem the higher rating
to apply.&#8221; please remove one.</FONT></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0 0 12pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">38.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;
</FONT><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Bond Acquiring Fund filing, in &#8220;Termination
of the Plan&#8221; under &#8220;Summary of Agreement and Plan of Reorganization and Other Features of the Reorganization&#8221;,
please revise the first sentence to read &#8220;Acquired Fund and Acquiring Fund may terminate the Plan by mutual consent (even
if shareholders of Acquired Fund have already approved it) at any time before the closing date of the Reorganization, if the Boards
believe that proceeding with the Reorganization would no longer be advisable&#8221;.</FONT></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">39.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Income
Acquiring Trust filing, in the &#8220;Summary&#8221; Section, please add discussion regarding loss of state tax preference for
Michigan Municipal Income Acquiring Trust shareholders of Acquired Fund (see previous comment).</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change has been made.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">&nbsp;</P>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">40.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Income
Acquiring Trust filing, in &#8220;Comparison of the Funds: Investment Objectives and Policies&#8221;, please update the &#8220;Primary
Investments&#8220; item so that each Fund has its own description.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The &#8220;Primary Investments&#8221; section notes that although each Fund invests in municipal obligations exempt from federal
income tax, Acquired Fund seeks to invest in municipal obligations the interest on which is exempt from Michigan state taxes.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">41.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">For the Municipal Income
Acquiring Trust filing, in &#8220;Required Vote and Other Information about the Meeting&#8221;, please fix typo for number of shares
outstanding for Acquired Fund.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 0.25in; letter-spacing: -0.2pt; text-align: justify">Response:
The requested change will be made.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0; text-align: justify">Please contact the undersigned at (617)
672-8520 if you have any questions concerning the foregoing.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 3.5in">Very truly yours,</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 3.5in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 3.5in">&nbsp;</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 3.5in"><U>/s/
Timothy P. Walsh&#9;</U></P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 3.5in">Timothy P. Walsh, Esq.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 3.5in">Vice President</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>


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