<SEC-DOCUMENT>0000940394-20-001278.txt : 20210106
<SEC-HEADER>0000940394-20-001278.hdr.sgml : 20210106
<ACCEPTANCE-DATETIME>20200916111657
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000940394-20-001278
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200916

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EATON VANCE SENIOR INCOME TRUST
		CENTRAL INDEX KEY:			0001070732
		IRS NUMBER:				043435040

	FILING VALUES:
		FORM TYPE:		CORRESP

	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
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 7pt/11pt Avenir 35 Light; text-indent: 5pt; margin: 0; letter-spacing: 0.05pt"><IMG SRC="evlogo_005.jpg" ALT="    " STYLE="height: 72px; width: 57px"></P>

<P STYLE="font: 7pt/11pt Avenir 35 Light; margin: 0; letter-spacing: 0.05pt">ROPES &amp; GRAY LLP</P>

<P STYLE="font: 7pt/11pt Avenir 35 Light; margin: 0; letter-spacing: 0.05pt">PRUDENTIAL TOWER</P>

<P STYLE="font: 7pt/11pt Avenir 35 Light; margin: 0; letter-spacing: 0.05pt">800 BOYLSTON STREET</P>

<P STYLE="font: 7pt/11pt Avenir 35 Light; margin: 0; letter-spacing: 0.05pt">BOSTON, MA 02199-3600</P>

<P STYLE="font: 7pt/11pt Avenir 35 Light; margin: 0; letter-spacing: 0.05pt">WWW.ROPESGRAY.COM</P>

<P STYLE="margin: 0; font: 12pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5in">David C. Sullivan</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5in">617-951-7362</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 5in">617-477-7723 fax</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 5in">david.sullivan@ropesgray.com</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">September 16, 2020</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase"><U>By EDGAR</U></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0; text-transform: uppercase">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE<BR>
        Washington, DC 20549</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Attn: Lisa N. Larkin</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 20pt">Re:&#9;Preliminary Proxy Statement of Saba Capital Management, L.P.
        <I>et al</I> for Eaton Vance</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 38pt">Senior Income Trust (File No. 811-09013) (the &#8220;Fund&#8221;)</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="color: white; font: 1pt/1pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Ms. Larkin,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On behalf of the Fund, we are writing to bring
to the Staff's attention various omissions and/or misstatements contained in the preliminary proxy statement filed on September
8, 2020 (the &#8220;<U>Saba Proxy</U>&#8221;) by Saba Capital Management, L.P., Saba Capital Master Fund, Ltd., Saba II AIV, L.P.,
Saba Capital Master Fund III, L.P., Saba Capital Carry Neutral Tail Hedge Master Fund Ltd., Saba Capital R Fund, Ltd., Saba Capital
CEF Opportunities 1, Ltd., Saba Capital CEF Opportunities 3, Ltd., Saba Capital Special Opportunities Fund, Ltd., Boaz R. Weinstein,
Stephen G. Flanagan, Frederic Gabriel, and Christopher A. Klepps (collectively, &#8220;<U>Saba</U>&#8221;) with respect to the
2020 annual meeting of shareholders of the Fund. The Fund believes that, absent certain corrections, the Saba Proxy is materially
misleading to the Fund&#8217;s shareholders in violation of Rule 14a-9 under the Securities Exchange Act of 1934, as amended (the
&#8220;1934 Act&#8221;). The Fund&#8217;s concerns are set forth below.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>The Saba Proxy omits required disclosure regarding Fund shares held by solicitation participants.
</B>In &#8220;Appendix A&#8212;Information Concerning the Nominees and Participants&#8221; and elsewhere, the Saba Proxy discloses
Saba&#8217;s ownership interests in the Fund on an aggregate basis. However, Item 5(b)(1) of Schedule 14A requires that proxy statements
relating to solicitations subject to Rule 14a-12(c) under the 1934 Act include certain information &#8220;<U>with respect to each
participant</U>&#8221; (emphasis added), including, pursuant to Item 5(b)(1)(iv), &#8220;the amount of each class of securities
of the registrant which the participant owns beneficially, directly or indirectly.&#8221; Item 5(b)(1) does not permit proxy statements
involving multiple participants to disclose their ownership interests on an aggregate basis, as Saba has done. Specific disclosure
of the ownership</TD></TR></TABLE>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">interests of each participant in
Saba&#8217;s solicitation is essential. Such disclosure would (i) provide the Fund and its shareholders with information relevant
to their overall understanding of Saba&#8217;s proposals, including the incentives of those making such proposals, and (ii) permit
recipients of Saba&#8217;s proxy statement to assess compliance by the participants in Saba&#8217;s solicitation with the ownership
limitations set forth in Section 12(d)(1) of the Investment Company Act of 1940, as amended.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>The Saba Proxy does not name certain individuals identified as Shareholder Associated Persons
in prior correspondence. </B>In a letter to the Fund dated July 31, 2020, Saba identified, and provided information regarding,
a number of Shareholder Associated Persons (as such term is defined in the Fund&#8217;s By-Laws), including Saba Closed-End Funds
ETF and Saba Capital Management GP, LLC. These two entities are not identified in the Saba Proxy as persons participating in the
solicitation undertaken by Saba.</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We urge the Staff to consider carefully the
issues and concerns raised and require Saba to make appropriate corrections to their proxy statement. If you have any questions
or comments on this letter, please contact the undersigned at (617) 951-7362.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Respectfully submitted,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>/s/ David C. Sullivan</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">David C. Sullivan</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="color: white; font: 1pt/1pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


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