REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Trustees and Investors of Emerging Markets
Local Income Portfolio:

In planning and performing our audit of the financial
statements of Emerging Markets Local Income
Portfolio (the "Portfolio") as of and for the year ended
October 31, 2018, in accordance with the standards
of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the
Portfolio's 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 Portfolio's internal
control over financial reporting. Accordingly, we
express no such opinion.

The management of the Portfolio 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. A portfolio's 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. A portfolio's
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 portfolio; (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 portfolio are being made only in
accordance with authorizations of management and
trustees of the portfolio; and (3) provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of a
portfolio's 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 portfolio's annual or
interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Portfolio's 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 PCAOB. However, we noted no
deficiencies in the Portfolio's internal control over
financial reporting and its operation, including controls
for safeguarding securities, that we consider to be a
material weakness, as defined above, as of October
31, 2018.

This report is intended solely for the information and
use of management and the Trustees of Emerging
Markets Local Income Portfolio 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/ Deloitte & Touche LLP

Boston, Massachusetts
December 21, 2018