<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>comb7ltr.txt
<DESCRIPTION>INT CONTROL LTR
<TEXT>
REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING
FIRM

To the Trustees and the Shareholders of
Eaton Vance California Municipal Income
Trust, Eaton Vance Massachusetts
Municipal Income Trust, Eaton Vance
Michigan Municipal Income Trust, Eaton
Vance New Jersey Municipal Income Trust,
Eaton Vance New York Municipal Income
Trust, Eaton Vance Ohio Municipal Income
Trust and Eaton Vance Pennsylvania
Municipal Income Trust:

In planning and performing our audits of the
financial statements of Eaton Vance
California Municipal Income Trust, Eaton
Vance Massachusetts Municipal Income
Trust, Eaton Vance Michigan Municipal
Income Trust, Eaton Vance New Jersey
Municipal Income Trust, Eaton Vance New
York Municipal Income Trust, Eaton Vance
Ohio Municipal Income Trust, and Eaton
Vance Pennsylvania Municipal Income
Trust (collectively the "Trusts") as of and
for the year ended November 30, 2013 in
accordance with the standards of the Public
Company Accounting Oversight Board
(United States), we considered the Trusts'
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 Trusts' internal control
over financial reporting.  Accordingly, we
express no such opinion.
The management of the Trusts 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 Trusts' 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 Trusts' internal control
over financial reporting and their operation,
including controls for safeguarding
securities that we consider to be a material
weakness, as defined above, as of November
30, 2013.
This report is intended solely for the
information and use of management and the
Trustees of Eaton Vance California
Municipal Income Trust, Eaton Vance
Massachusetts Municipal Income Trust,
Eaton Vance Michigan Municipal Income
Trust, Eaton Vance New Jersey Municipal
Income Trust, Eaton Vance New York
Municipal Income Trust, Eaton Vance Ohio
Municipal Income Trust, and Eaton Vance
Pennsylvania Municipal Income 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
January 14, 2014






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