<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>sfrt1006nsarletter.txt
<DESCRIPTION>CORRESPONDING NSAR LETTER
<TEXT>







REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING
FIRM

To the Trustees and Shareholders of Eaton
Vance Senior Floating Rate Trust:

In planning and performing our audit of the
financial statements of Eaton Vance Senior
Floating Rate Trust (the "Trust") as of and for
the year ended October 31, 2006, in
accordance with the standards of the Public
Company Accounting Oversight Board
(United States), we considered its internal
control over financial reporting, including
control activities for 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-
SAR, 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.
Such internal control includes policies and
procedures that 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 control deficiency 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 significant deficiency is a control
deficiency, or combination of control
deficiencies, that adversely affects the trust's
ability to initiate, authorize, record, process or
report external financial data reliably in
accordance with generally accepted
accounting principles such that there is more
than a remote likelihood that a misstatement
of the trust's annual or interim financial
statements that is more than inconsequential
will not be prevented or detected. A material
weakness is a significant deficiency, or
combination of significant deficiencies, that
results in more than a remote likelihood that a
material misstatement of the annual or interim
financial statements will not be prevented or
detected.

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 significant deficiencies or material
weaknesses under standards established by
the Public Company Accounting Oversight
Board (United States).  However, we noted
no deficiencies in the Trust's internal control
over financial reporting and operations,
including controls for safeguarding securities,
that we consider to be a material weakness, as
defined above, as of October 31, 2006.

This report is intended solely for the
information and use of management, the
Trustees and Investors of the 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.


DELOITTE & TOUCHE LLP
Boston, Massachusetts
December 15, 2006
</TEXT>
</DOCUMENT>
