ITEM 405 REG S-K 2 NCEN_811-09141_96632040_1122.htm ceflegalletter.htm - Generated by SEC Publisher for SEC Filing

Delinquent Section 16(a) Report.  Based solely upon a review of the copies of the forms received by [Eaton Vance California Municipal Income Trust and Eaton Vance Municipal Income Trust] (the “Fund”), all of the trustees and officers of the Fund, Eaton Vance Management and its affiliates, and any person who owns more than ten percent of the Fund’s outstanding securities have complied with the filings required under Section 16(a) of the Securities Exchange Act of 1934 regarding ownership of shares of the Fund for the most recent fiscal year end, except that Jill Damon, the Secretary of the Fund, submitted a Form 3 filing after its due date as a result of an administrative delay with the Securities and Exchange Commission.  No transactions were reported on this form.