REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Trustees and Shareholders of Eaton Vance California Municipal
Income Trust and Eaton Vance New York Municipal Income Trust:

In planning and performing our audits of the financial statements of
Eaton Vance California Municipal Income Trust and Eaton Vance New
York Municipal Income Trust (collectively the "Trusts") as of and for the
year ended November 30, 2020, in accordance with the standards of the
Public Company Accounting Oversight Board (United States) (PCAOB),
we considered the Trusts' 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 Trusts' internal control over financial reporting.
Accordingly, we express no such opinion.

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

Our consideration of the Trusts' 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 Trusts' 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 November 30, 2020.

This report is intended solely for the information and use of
management and the Trustees of Eaton Vance California Municipal
Income Trust and Eaton Vance New York Municipal Income Trust 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
January 21, 2021