Report of Independent Registered Public Accounting
Firm

The Board of Directors and Shareholders of Calvert
Impact Fund, Inc.:

In planning and performing our audits of the financial
statements of Calvert Small-Cap Fund,
Calvert Global Energy Solutions Fund, Calvert Global
Water Fund, and Calvert Green Bond
Fund, each a series of Calvert Impact Fund, Inc.
(hereafter referred to as the ?Funds?), as of and
for the year ended September 30, 2018, in accordance
with the standards of the Public
Company Accounting Oversight Board (United States),
we considered the Funds? internal
control over financial reporting, including controls over
safeguarding securities, as a basis for
designing our auditing procedures for the purpose of
expressing our opinion on the financial
statements and to comply with the requirements of
Form N-CEN, but not for the purpose of
expressing an opinion on the effectiveness of the
Funds? internal control over financial
reporting.  Accordingly, we express no such opinion.

Management of the Funds is responsible for
establishing and maintaining effective internal
control over financial reporting. In fulfilling this
responsibility, estimates and judgments by
management are required to assess the expected
benefits and related costs of controls. The
Funds? internal control over financial reporting is a
process designed to provide reasonable
assurance regarding the reliability of financial reporting
and the preparation of financial
statements for external purposes in accordance with
generally accepted accounting principles.
The Funds? internal control over financial reporting
includes those policies and procedures that
(1) pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect
the transactions and dispositions of the assets of the
Funds; (2) provide reasonable assurance
that transactions are recorded as necessary to permit
preparation of financial statements in
accordance with generally accepted accounting
principles, and that receipts and expenditures of
the Funds are being made only in accordance with
authorizations of management and
Directors of the Funds; and (3) provide reasonable
assurance regarding prevention or timely
detection of unauthorized acquisition, use, or
disposition of the Funds? assets that could have
a material effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or
detect misstatements. Also, projections of any
evaluation of effectiveness to future periods are
subject to the risk that controls may become
inadequate because of changes in conditions, or
that the degree of compliance with the policies or
procedures may deteriorate.

A deficiency in internal control over financial reporting
exists when the design or operation
of a control does not allow management or employees,
in the normal course of performing
their assigned functions, to prevent or detect
misstatements on a timely basis. A material
weakness is a deficiency, or a combination of
deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility
that a material misstatement of the Funds?
annual or interim financial statements will not be
prevented or detected on a timely basis.











Our consideration of the Funds? internal control over
financial reporting was for the limited
purpose described in the first paragraph and would not
necessarily disclose all deficiencies in
internal control that might be material weaknesses
under standards established by the Public
Company Accounting Oversight Board (United States).
However, we noted no deficiencies in
the Funds? internal control over financial reporting and
its operation, including controls over
safeguarding securities that we consider to be a
material weakness as defined above as of
September 30, 2018.

This report is intended solely for the information and
use of management and the Board of
Directors of the Funds and the Securities and Exchange
Commission and is not intended to be
and should not be used by anyone other than these
specified parties.


/s/ KPMG LLP

Philadelphia, Pennsylvania
November 21, 2018


Information Classification: Limited Access

Information Classification: Limited Access