exl.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

EX-99.(L) 7 exl.htm INVESTMENT REP LETTER exl.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing

Exhibit (l)

BOSTON MANAGEMENT & RESEARCH
The Eaton Vance Building
255 State Street
Boston, MA 02109
(617) 482-8260

March 30, 2007

Emerging Markets Income Portfolio
The Eaton Vance Building
255 State Street
Boston, MA 02109

Ladies and Gentlemen:

With respect to our purchase from you, at the purchase price of $105,000, of an interest (an “Initial Interest”) in Emerging Markets Income Portfolio (the “Portfolio”), we hereby advise you that we are purchasing such Initial Interest for investment purposes and do not intend to withdraw the Initial Interest within the next 24 months.

Very truly yours,

BOSTON MANAGEMENT & RESEARCH

By: /s/ William M. Steul

William M. Steul

Treasurer