<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>sfrt-icletter103107.txt
<DESCRIPTION>EATON VANCE SENIOR FLOATING-RATE TRUST INTERNAL CONTROL LETTER 10.31.07
<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 "Fund") as of
and for the year ended October 31, 2007, 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 Fund's internal
control over financial reporting.  Accordingly, we express no
such opinion.

The management of the Fund 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 fund'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 fund'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 fund'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 fund'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 Fund'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 Fund'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 October 31, 2007.

This report is intended solely for the information and use of
management and the Trustees of Eaton Vance Senior Floating-
Rate 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
December 19, 2007
</TEXT>
</DOCUMENT>
