REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Trustees and Shareholders of Eaton Vance Tax-
Advantaged Dividend Income Fund:

In planning and performing our audit of the financial
statements of Eaton Vance Tax-Advantaged Dividend
Income
Fund (the "Fund") as of and for the period ended
October 31, 2018, in accordance with the standards of
the
Public Company Accounting Oversight Board (United
States) (PCAOB), we considered the Fund'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 Fund's
internal control over financial reporting. Accordingly,
we express no such opinion.

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

Our consideration of the Fund'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 Fund'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 Eaton Vance
Tax-
Advantaged Dividend Income Fund 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 14, 2018