<SEC-DOCUMENT>0000940394-18-001560.txt : 20181109
<SEC-HEADER>0000940394-18-001560.hdr.sgml : 20181109
<ACCEPTANCE-DATETIME>20180918114913
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-18-001560
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20180918

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="secltr_202.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 18, 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">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 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
additional comments you provided to the undersigned via telephone on September 12, 2018, after review of initial responses filed
September 5, 2018 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 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 </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 Merger
Subsidiaries will comply with Rule 17-a-8 (i.e., that they 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/115% NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; text-align: justify">Response: The Registrants confirm
that the Merger Subsidiaries will comply with Rule 17a-8 (i.e., that they will have a board, etc.).</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; 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 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
will redeem all of its outstanding IMTP prior to its Reorganization.</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; 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 the mergers
of the Acquired Funds into the Merger Subsidiaries and the Merger Subsidiaries into the Acquiring Funds will occur simultaneously.</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: Completion of the steps
under the Plan for each Reorganization will occur on the same business day. Each Acquiring Fund will issue shares in connection
with a Reorganization in consideration of the receipt of the assets and the Assumed Liabilities of the Acquired Fund.</P>

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

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

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.25in; 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: 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">4.</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;Investment
Strategy&#8221; item to clarify that Municipal Income Acquiring Trust does not have a policy to invest in municipal obligations
the interest on which is exempt from certain Michigan-specific taxes.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 20pt; text-align: justify; text-indent: 0pt">Response: The above-referenced
disclosure will be revised to state that:&nbsp;</P>

<P STYLE="font: 10pt/normal NewsGoth Lt BT,sans-serif; margin: 0 0 12pt 40pt; text-align: justify">During normal market conditions,
at least 80% of Acquiring Fund&#8217;s net assets will be invested in municipal obligations, the interest on which is exempt from
federal income tax. During normal market conditions, at least 80% of Acquired Fund&#8217;s net assets will be invested in municipal
obligations, the interest on which is exempt from federal income tax, including Michigan state and city income taxes and the net
income tax portion of the Michigan business tax. The foregoing 80% policies may not be changed without shareholder approval. An
investment in each Fund may not be appropriate for all investors, particularly those subject to the federal alternative minimum
tax. At least 65% of each Fund&#8217;s net assets will be invested in municipal obligations rated at least investment grade at
the time of investment (which are those rated Baa or higher by Moody's or BBB or higher by either S&amp;P or by Fitch), or, if
unrated, determined by the investment adviser to be of at least investment grade quality. Up to 35% of each Fund's total assets
may be invested in obligations rated below investment grade (but no more than 30% of total assets may be rated lower than B by
each of Moody&#8217;s S&amp;P and Fitch) and unrated municipal obligations considered to be of comparable quality by the investment
adviser. 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.&nbsp;</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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