<SEC-DOCUMENT>0000940394-18-001763.txt : 20190201
<SEC-HEADER>0000940394-18-001763.hdr.sgml : 20190201
<ACCEPTANCE-DATETIME>20181109090728
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-18-001763
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20181109

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
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 11pt CG Times (WN); margin: 0; letter-spacing: -0.2pt"><IMG SRC="corresp_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">November 9, 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">Chad Eskildsen</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>

<P STYLE="font: 10pt NewsGoth Lt BT,sans-serif; margin: 0; letter-spacing: -0.2pt; text-align: justify">Re:&#9;Form N-14 8C/As
for Eaton Vance Municipal Bond Fund (the &#8220;Municipal Bond Acquiring Fund&#8221;) (1933 Act File No. 333-227659) and Eaton
Vance Municipal Income Trust (the &#8220;Municipal Income Acquiring Trust&#8221;) (1933 Act File No. 333-227660) (each, a &#8220;Registrant&#8221;
and together, 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. Eskildsen:</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
your comment provided to the undersigned via telephone on November 8, 2018 in connection with your review of the Registrants&#8217;
proxy statements/registration statements on Form N-14 8C/A (each, a &#8220;Registration Statement&#8221; and together, the &#8220;Registration
Statements&#8221;) filed under the Securities Act of 1933, as amended (the &#8220;1933 Act&#8221;), on November 7, 2018 (Municipal
Bond Acquiring Fund Accession No. 0000940394-18-001757 and Municipal Income Acquiring Trust Accession No. 0000940394-18-001758).</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">We have reproduced your
comment below and immediately thereafter have provided the Registrants&#8217; response. As we discussed, the response will be reflected
in a filing pursuant to Rule 497 under the 1933 Act for each Registration Statement.</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">1.</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 replace the <I>pro forma</I> financial statements
with those dated March 31, 2018 and May 31, 2018 for the Municipal Bond Acquiring Fund and the Municipal Income Acquiring Trust,
respectively.</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 change
will be made.</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; text-align: justify">Please contact the undersigned at (617)
672-6170 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">&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/ Jill R. Damon&#9;&#9;</U></P>

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