Exhibit (p)
                             Eaton Vance Management
                            The Eaton Vance Building
                                255 State Street
                           Boston, Massachusetts 02109
                            Telephone: (617) 482-8260
                            Telecopy: (617) 338-8054



                                                April 15, 2004

Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund
The Eaton Vance Building
255 State Street
Boston, Massachusetts  02109

Ladies and Gentlemen:

     With respect to our purchase from you, at the purchase price of $100,000 of
5,000  shares  of  beneficial  interest,  net asset  value of  $20.00  per share
("Initial Shares") in Eaton Vance Tax-Advantaged  Global Dividend  Opportunities
Fund,  we hereby  advise  you that we are  purchasing  such  Initial  Shares for
investment purposes without any present intention of redeeming or reselling.

                                Very truly yours,

                                EATON VANCE MANAGEMENT


                                By:     /s/ William M. Steul
                                        -----------------------------------
                                        William M. Steul
                                        Treasurer and Vice President


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