June 23, 2004

Clair Pagnano, Esq.
Kirkpatrick & Lockhart, L.L.P.
75 State Street
Boston, Massachusetts 02109

Re:	Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund
	File Nos. 333-115651 and 811-21519

Dear Ms. Pagnano:

	We have reviewed the registration statement on Form N-2 for
the
Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund
("Fund"), registering its auction preferred shares, filed with the
Commission on May 20, 2004.  Your cover letter dated May 20, 2004
requested, and we conducted, a selective review of the
registration
statement.  We have the following comments.

Prospectus

General

1. We note that portions of the filing are incomplete. We may have
additional comments on such portions when you complete them in a
pre-
effective amendment, on disclosures made in response to this
letter,
on information supplied supplementally, or on exhibits added in
any
further pre-effective amendments.

2. Please inform the staff of the information the Fund proposes to
omit from the final pre-effective amendment pursuant to Rule 430A
under the Securities Act.

Cover

		The registration fee table indicates the securities
being
registered are common shares, yet the rest of the disclosure
references preferred shares.  Please correct this inconsistency.

Prospectus Summary

	Please advise us supplementally whether the Fund is currently
fully invested.  Also advise whether the underwriters of the
Fund`s
common offering exercised their options to purchase additional
shares
to cover over-allotments and, if so, whether the underwriters
still
hold the shares so purchased.

Financial Highlights

	Please advise supplementally why the Fund will use leverage
when
it invests substantially in short-term debt.

Investment Objectives, Policies and Risks

	Please clarify that the Fund will not invest 25% or more of
its
assets in the securities of issuers in any single industry or
group
of industries.

	The disclosure indicates the Fund may enter into reverse
repurchase agreements in addition to issuing preferred stock.
Accordingly, please disclose the maximum amount of leverage the
Fund
may employ.

Shareholder Servicing Agent, Custodian and Transfer Agent

	Why is the Shareholder Servicing Agreement linked to the
Advisory Agreement?

	Please compare and contrast the services provided by the
adviser
from those provided by the Shareholder Servicing Agent.  Please
disclose whether the Shareholder Servicing Agent is an affiliate
of
the Adviser or Underwriter.

	Please explain why the Shareholder Servicing Agreement is in
the
best interests of the shareholders.  Did the Fund`s Board take the
Shareholder Servicing Agreement into consideration when it
approved
the Advisory Agreement?

Statement of Additional Information

Approval of Investment Advisory Agreement
	This disclosure does not contain a reasonably detailed
discussion of the material factors that formed the basis for the
board of directors approving the investment advisory contract.
Please revise the disclosure accordingly.  See Instruction to Item
18.13 of Form N-2.
Financial Statements
	Please include a current, accurate Statement of Assets and
Liabilities in the disclosure.


*    *    *    *    *    *



	Please respond to this letter in the form of a pre-effective
amendment filed under Rule 472 of the Securities Act.  Any
questions
you may have regarding the filing or this letter may be directed
to
me at 202.942.0686.


							Sincerely,


							Vincent J. Di Stefano
							Senior Counsel





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