<SEC-DOCUMENT>0000940394-15-000734.txt : 20150528
<SEC-HEADER>0000940394-15-000734.hdr.sgml : 20150528
<ACCEPTANCE-DATETIME>20150528142711
ACCESSION NUMBER:		0000940394-15-000734
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150331
FILED AS OF DATE:		20150528
DATE AS OF CHANGE:		20150528
EFFECTIVENESS DATE:		20150528

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eaton Vance National Municipal Opportunities Trust
		CENTRAL INDEX KEY:			0001454741
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-22269
		FILM NUMBER:		15894996

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Eaton Vance National Municipal Trust
		DATE OF NAME CHANGE:	20090126
</SEC-HEADER>
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SIGNATURE   JAMES F. KIRCHNER
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>iceot33115.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Trustees and Shareholders of Eaton Vance National Municipal
Opportunities Trust:

In planning and performing our audit of the financial statements of Eaton
Vance National Municipal Opportunities Trust (the "Trust") as of and for
the year ended March 31, 2015, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), 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-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. 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 a 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 Public Company
Accounting Oversight Board (United States). 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 March 31, 2015.

This report is intended solely for the information and use of management
and the Trustees of Eaton Vance National Municipal Opportunities 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
May 18, 2015
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
