SEC Company Response from Eaton Vance Tax-Managed Buy-Write Income Fund (ETB) (CIK 0001308927) (ETB) — Sep 23, 2020
Eaton Vance Tax-Managed Buy-Write Income Fund (ETB) (CIK 0001308927)
Date: Sept. 23, 2020 · CIK: 0001308927 · Accession: 0000940394-20-001307
AI Filing Summary & Sentiment
File numbers found in text: 333-237555, 811-21676
Show Raw Text
CORRESP
1
filename1.htm
Eaton Vance Tax-Managed Buy-Write Income Fund
Two International Place
Boston, MA 02110
Telephone: (800) 225-6265
September 23, 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 Tax-Managed Buy-Write Income Fund (the “Fund”)
Pre-Effective Amendment No. 1 to Registration Statement on Form N-2 (333-237555; 811-21676)
Dear Ms. Larkin:
Pursuant to Rule 461 under the Securities Act
of 1933, as amended (the “1933 Act”), the Fund and Eaton Vance Distributors, Inc., the principal underwriter of the
Fund (the “Distributor”), hereby request that the staff of the Division of Investment Management accelerate the effective
date of the Pre-Effective Amendment No. 1 to Registration Statement (the “Amendment”), which was filed today, September
23, 2020, to become effective as soon as practicable on September 30, 2020.
In connection with
such request the Fund 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 Fund of responsibility for the adequacy and accuracy of the disclosure in the filing; and
3. The Fund 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 Fund 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 Fund’s comments on this and other filings made with respect to the Registration
Statement.
Very Truly Yours,
EATON VANCE TAX-MANAGED BUY-
WRITE INCOME FUND
By: /s/ Maureen A. Gemma
Name: Maureen A. Gemma
Title: Secretary
EATON VANCE DISTRIBUTORS, INC.
By: /s/ Frederick S. Marius
Name: Frederick S. Marius
Title: Vice President, Secretary Clerk and Chief Legal Officer