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 year ended October 31, 2019, 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, 2019.

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 17, 2019