Two International Place
Boston, MA 02110
(617) 482-8260
www.eatonvance.com
November 20, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: Lisa Larkin
| Re: | Eaton Vance Municipal Income Trust (the “Fund”) |
| Pre-Effective Amendment No. 1 to the Fund’s Registration Statement on Form N-14 8C | |
| (File No. 333-227841) |
Dear Ms. Larkin:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Fund respectfully requests that the effectiveness of the above-referenced pre-effective amendment on Form N-14 8C be accelerated to November 21, 2018, or as soon thereafter as possible.
Very truly yours,
Eaton Vance Municipal Income Trust
/s/ Maureen A. Gemma
Maureen A. Gemma
Vice President