Eaton Vance Management
Two International Place
Suite 1400
Boston, MA 02110
617 482 8260
eatonvance.com
March 19, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Preliminary Proxy Statement for Eaton Vance Floating-Rate Income Plus Fund (the “Registrant”) (File No. 811-22821) |
Dear Sir or Madam:
On behalf of the above-referenced Registrant, transmitted herewith, pursuant to Rule 14a-6(a) under the Securities Exchange Act of 1934, as amended, and Regulation S-T, are preliminary copies of the Shareholder Letter, Notice of Annual Meeting of Shareholders, Proxy Statement and forms of Proxy Cards with regard to the Registrant’s upcoming Annual Meeting of Shareholders (“Proxy Materials”).
The definitive Proxy Materials are expected to be mailed to shareholders on or about March 31, 2021.
If you have any questions or comments concerning the foregoing or the enclosed, please contact the undersigned at 617-672-6170.
Very truly yours,
/s/ Jill R. Damon
Jill R. Damon
Vice President, Counsel