<SEC-DOCUMENT>0000940394-18-001759.txt : 20190219
<SEC-HEADER>0000940394-18-001759.hdr.sgml : 20190219
<ACCEPTANCE-DATETIME>20181107160534
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-18-001759
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181107

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt"><IMG SRC="acceleration_101.jpg" ALT="" STYLE="height: 37px; width: 180px"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 5.25in">Two International Place</P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 5.25in">Boston, MA 02110</P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 5.25in">(617) 482-8260</P>

<P STYLE="font: 9pt NewsGoth BT, Sans-Serif; margin: 0; letter-spacing: -0.2pt; text-indent: 5.25in">www.eatonvance.com</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; letter-spacing: -0.2pt">&nbsp;</P>

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

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 4.5in">November 7, 2018</P>

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

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

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

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">100 F Street, N.E.</P>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">Washington, D.C. 20549</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt CG Times (WN); border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 8%; padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="width: 92%; 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 Municipal Income Trust (the &ldquo;Fund&rdquo;)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">Pre-Effective Amendment No. 1 to the Fund&rsquo;s Registration Statement on Form N-14 8C</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; letter-spacing: -0.2pt"><FONT STYLE="font-family: NewsGoth Lt BT,sans-serif; font-size: 10pt">(File No. 333-227660)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0 0 0 0.5in; letter-spacing: -0.2pt; text-indent: 0.5in">&#9;</P>

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

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

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

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">Pursuant to Rule 461(a) under the Securities
Act of 1933, as amended, the Fund respectfully requests that the effectiveness of the above-referenced pre-effective amendment
on Form N-14 8C be accelerated to  November 9, 2018, or as soon thereafter as possible.</P>

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

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt">&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: 11pt CG Times (WN); 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">Eaton Vance Municipal Income
Trust</P>

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

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-indent: 240pt">&#9;&nbsp;&nbsp;<U>/s/
Maureen A. Gemma&#9;</U></P>

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