Eaton Vance Management
Two International Place
Boston, MA 02110
(617)482-8260
www.eatonvance.com
October 24, 2012
VIA EDGAR
Office of Filings, Information & Consumer Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re:
Form N-1A Filing for Eaton Vance Series Fund, Inc. (the “Registrant”) on behalf of Eaton Vance Institutional Emerging Markets Local Debt Strategy (the “Fund”) (File Nos. 333-182175; 811-22714) (the “Filing”).
Ladies and Gentlemen:
Earlier today a filing was made on behalf of the Registrant on Form 485APOS (Accession No. 0000940394-12-001032). The filing was inadvertently filed under the wrong Form Type and subsequently was re-submitted under Form N-1A/A (Accession No. 0000940394-12-001034). If you have any questions concerning the foregoing, please contact the undersigned at (617) 672-8507.
Very truly yours,
/s/ David D. Barr
David D. Barr, Esq.
Vice President
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