<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_6251430460291429.txt
<TEXT>

 REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM To the Trustees and Shareholders of
Eaton Vance Municipal Income Trust: In planning and
performing our audit of the financial statements of Eaton
Vance Municipal Income Trust (the "Trust") as of and for the
year ended November 30, 2018, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Trust's internal
control over financial reporting, including controls over
safeguarding securities, as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of
Form N-CEN, but not for the purpose of expressing an opinion
on the effectiveness of the Trust's internal control over
financial reporting. Accordingly, we express no such opinion.
The management of the Trust is responsible for establishing
and maintaining effective internal control over financial
reporting. In fulfilling this responsibility, estimates and
judgments by management are required to assess the
expected benefits and related costs of controls. A trust's
internal control over financial reporting is a process designed
to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial
statements for external purposes in accordance with
generally accepted accounting principles. A trust's internal
control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records
that, in reasonable detail, accurately and fairly reflect the
transactions and dispositions of the assets of the trust; (2)
provide reasonable assurance that transactions are recorded
as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles,
and that receipts and expenditures of the trust are being
made only in accordance with authorizations of management
and trustees of the trust; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of a trust's
assets that could have a material effect on the financial
statements. Because of its inherent limitations, internal
control over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in
conditions, or that the degree of compliance with the policies
or procedures may deteriorate. A deficiency in internal
control over financial reporting exists when the design or
operation of a control does not allow management or
employees, in the normal course of performing their assigned
functions, to prevent or detect misstatements on a timely
basis. A material weakness is a deficiency, or a combination
of deficiencies, in internal control over financial reporting,
such that there is a reasonable possibility that a material
misstatement of the trust's annual or interim financial
statements will not be prevented or detected on a timely
basis. Our consideration of the Trust's internal control over
financial reporting was for the limited purpose described in
the first paragraph and would not necessarily disclose all
deficiencies in internal control that might be material
weaknesses under standards established by the PCAOB.
However, we noted no deficiencies in the Trust's internal
control over financial reporting and its operation, including
controls for safeguarding securities, that we consider to be a
material weakness, as defined above, as of November 30,
2018. This report is intended solely for the information and
use of management and the Trustees of Eaton Vance
Municipal Income Trust and the Securities and Exchange
Commission and is not intended to be and should not be used
by anyone other than these specified parties. /s/ Deloitte &
Touche LLP Boston, Massachusetts January 18, 2019






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