REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

To the Trustees and Investors of Global Income Builder
Portfolio:

In planning and performing our audit of the financial
statements of Global Income Builder 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 Global Income
Builder 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 19, 2018