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Eaton Vance Municipal Income Trust

Two International Place

Boston, MA 02110

Telephone: (800) 225-6265

March 20, 2020

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:	Lisa Larkin

    Re:
    Rule 461 Request for Acceleration of Effective Date

    Eaton Vance Municipal Income Trust (the “Trust”)

    Pre-Effective
    Amendment No. 2 to Registration Statement on Form N-2 (333-233835; 811-09141)

Dear Ms. Larkin:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “1933 Act”), the Trust and Eaton Vance Distributors, Inc., the principal underwriter
of the Trust (the “Distributor”), hereby request that the staff of the Division of Investment Management
accelerate the effective date of the Pre-Effective Amendment No. 2 to Registration Statement (the “Amendment”),
which was filed today, March 20, 2020, to become effective as soon as practicable on March 24, 2020.

In connection with
such request the Trust and the Distributor acknowledge that:

 1. Should the Commission or the staff acting pursuant to delegated authority declare the Amendment
effective, such action does not foreclose any action by the Commission with respect to the filing;

 2. The action of the Commission or the staff acting pursuant to delegated authority in declaring the
filing effective does not relieve the Trust of responsibility for the adequacy and accuracy of the disclosure in the filing; and

 3. The Trust will not assert the staff's acceleration of effectiveness of the filing as a defense
in any proceeding initiated by the Commission or any other person under the federal securities laws.

Furthermore, the Trust and the Distributor are
aware that the Division of Enforcement has access to all information provided to the staff of the Division of Investment Management
in connection with its review of and the Trust’s comments on this and other filings made with respect to the Registration
Statement.

    Very Truly Yours,

        EATON VANCE MUNICIPAL INCOME TRUST

    By:
    /s/ Maureen A. Gemma

    Name:
    Maureen A. Gemma

    Title:
    Secretary

    EATON VANCE DISTRIBUTORS

    By:
    /s/ Frederick S. Marius

    Name:
    Frederick S. Marius

    Title:
    Vice President, Secretary Clerk and Chief Legal Officer