Eaton Vance Management
Two International Place
Boston, MA 02110
(617) 482-8260
www.eatonvance.com
February 16, 2016
Lauren Hamilton
U.S. Securities and Exchange Commission
Three World Financial Center
New York, New York 10281
Re:
Eaton Vance Senior Floating-Rate Trust (File Nos.: 333-207589; 811-21411) and Eaton Vance Senior Income Trust(File Nos.: 333-207588; 811-09013) (each a “Fund” or a “Trust” and collectively, the “Funds” or the “Trusts”)
Dear Ms. Hamilton:
As a follow-up to our correspondence dated January 27, 2016, in connection with Comment 11d, an additional comment was provided by you telephonically to the undersigned on February 12, 2016. The comment applies to both Trusts. The comment and Registrant’s response is set forth below.
Prospectus
Comment:
Please make the following representation regarding the Trust’s issuance of senior securities, “The Trust reasonably believes that its assets will provide adequate asset coverage to allow it to satisfy all of its unfunded commitment.”
Response:
Each Trust reasonably believes that its assets will provide adequate asset coverage to allow it to satisfy all of its unfunded commitment relating to its issuance of senior securities.
If you have any questions or comments concerning the foregoing, please contact the undersigned at (617) 672-8655.
Very truly yours,
/s/ Jeanmarie Valle Lee
Jeanmarie Valle Lee
Vice President