0001752724-20-046572.txt : 20200305
0001752724-20-046572.hdr.sgml : 20200305
20200305172247
ACCESSION NUMBER: 0001752724-20-046572
CONFORMED SUBMISSION TYPE: N-CEN
PUBLIC DOCUMENT COUNT: 10
CONFORMED PERIOD OF REPORT: 20191231
FILED AS OF DATE: 20200305
DATE AS OF CHANGE: 20200305
EFFECTIVENESS DATE: 20200305
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: EATON VANCE SPECIAL INVESTMENT TRUST
CENTRAL INDEX KEY: 0000031266
IRS NUMBER: 046039283
FILING VALUES:
FORM TYPE: N-CEN
SEC ACT: 1940 Act
SEC FILE NUMBER: 811-01545
FILM NUMBER: 20691767
BUSINESS ADDRESS:
STREET 1: TWO INTERNATIONAL PLACE
CITY: BOSTON
STATE: MA
ZIP: 02110
BUSINESS PHONE: 6174828260
MAIL ADDRESS:
STREET 1: TWO INTERNATIONAL PLACE
CITY: BOSTON
STATE: MA
ZIP: 02110
FORMER COMPANY:
FORMER CONFORMED NAME: EATON VANCE SPECIAL EQUITIES FUND
DATE OF NAME CHANGE: 19920703
FORMER COMPANY:
FORMER CONFORMED NAME: EATON VANCE SPECIAL EQUITIES FUND INC
DATE OF NAME CHANGE: 19890619
0000031266
S000005213
Eaton Vance Balanced Fund
C000014207
Eaton Vance Balanced Fund Class A
EVIFX
C000014209
Eaton Vance Balanced Fund Class C
ECIFX
C000120937
Eaton Vance Balanced Fund Class I
EIIFX
C000171358
Eaton Vance Balanced Fund Class R
ERIFX
C000171359
Eaton Vance Balanced Fund Class R6
ESIFX
0000031266
S000005214
Eaton Vance Special Equities Fund
C000014210
Eaton Vance Special Equities Fund Class A
EVSEX
C000014211
Eaton Vance Special Equities Fund Class B
EMSEX
C000014212
Eaton Vance Special Equities Fund Class C
ECSEX
C000105427
Eaton Vance Special Equities Fund Class I
EISEX
0000031266
S000005215
Eaton Vance Dividend Builder Fund
C000014213
Eaton Vance Dividend Builder Fund Class A
EVTMX
C000014214
Eaton Vance Dividend Builder Fund Class B
EMTMX
C000014215
Eaton Vance Dividend Builder Fund Class C
ECTMX
C000014216
Eaton Vance Dividend Builder Fund Class I
EIUTX
0000031266
S000005217
Eaton Vance Greater India Fund
C000014219
Eaton Vance Greater India Fund Class A
ETGIX
C000014220
Eaton Vance Greater India Fund Class B
EMGIX
C000034727
Eaton Vance Greater India Fund Class C
ECGIX
C000081648
Eaton Vance Greater India Fund Class I
EGIIX
0000031266
S000005220
Eaton Vance Growth Fund
C000014223
Eaton Vance Growth Fund Class A
EALCX
C000014224
Eaton Vance Large-Cap Growth Fund Class B
EBLCX
C000014225
Eaton Vance Growth Fund Class C
ECLCX
C000048018
Eaton Vance Growth Fund Class I
ELCIX
C000080478
Eaton Vance Growth Fund Class R
ELCRX
0000031266
S000005221
Eaton Vance Large-Cap Value Fund
C000014226
Eaton Vance Large-Cap Value Fund Class A
EHSTX
C000014228
Eaton Vance Large-Cap Value Fund Class C
ECSTX
C000014229
Eaton Vance Large-Cap Value Fund Class R
ERSTX
C000014230
Eaton Vance Large-Cap Value Fund Class I
EILVX
C000142453
Eaton Vance Large-Cap Value Fund Class R6
ERLVX
0000031266
S000005222
Eaton Vance Small-Cap Fund
C000014231
Eaton Vance Small-Cap Fund Class A
ETEGX
C000014233
Eaton Vance Small-Cap Fund Class C
ECSMX
C000070580
Eaton Vance Small-Cap Fund Class I
EISGX
C000080479
Eaton Vance Small-Cap Fund Class R
ERSGX
0000031266
S000011636
Eaton Vance Real Estate Fund
C000031977
Eaton Vance Real Estate Fund Class I
EIREX
C000091460
Eaton Vance Real Estate Fund Class A
EAREX
0000031266
S000012344
Eaton Vance Core Bond Fund
C000033565
Eaton Vance Core Bond Fund Class I
EIGIX
C000075110
Eaton Vance Core Bond Fund Class A
EAGIX
N-CEN
1
primary_doc.xml
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C000080478
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C000070580
C000080479
C000014233
C000014231
S000005213
C000014209
C000120937
C000171358
C000171359
C000014207
S000005217
C000014219
C000081648
C000034727
C000014220
S000005221
C000142453
C000014229
C000014228
C000014226
C000014230
S000005214
C000014211
C000014212
C000105427
C000014210
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C000033565
C000075110
S000005215
C000014214
C000014216
C000014213
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C000091460
C000031977
EATON VANCE SPECIAL INVESTMENT TRUST
811-01545
0000031266
5493003X08Y3GH1CDY86
TWO INTERNATIONAL PLACE
BOSTON
02110
US-MA
US
617-482-8260
State Street Bank and Trust Company
1 Lincoln Street
Boston
02111
617-786-3000
Custody and Accounting Records.
N
N
N-1A
12
Y
Thomas E. Faust Jr.
002843249
Y
Marcus L. Smith
000000000
N
Helen Frame Peters
000000000
N
Susan J. Sutherland
000000000
N
Cynthia E. Frost
000000000
N
William H. Park
000000000
N
Valerie A. Mosley
000000000
N
Scott E. Wennerholm
002398744
N
George J. Gorman
000000000
N
Keith Quinton
000000000
N
Mark R. Fetting
000733409
N
Richard F. Froio
002214598
Two International Place
Boston
02110
XXXXXX
N
N
N
N
N
N
Eaton Vance Distributors, Inc.
8-47939
000037731
5493008E3UZUI6J6EL94
Y
N
Deloitte & Touche LLP
34
00000000000000000000
N
N
N
N
N
N
N
Eaton Vance Growth Fund
S000005220
549300ZBR7875PWKMC53
N
5
0
0
N/A
N
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Revenue sharing split
Cash collateral reinvestment fee
19355635.96000000
26374.00000000
Rule 22d-1 (17 CFR 270.22d-1)
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
N
N
N
N
Boston Management and Research
801-15930
000104853
5493000Y0ZF1TA7ZV483
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
N
Banco Nacional de Mexico, S.A., Integrante del Grupo Financiero Banamex
2SFFM4FUIE05S37WFU55
MX
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Mizuho Bank, Ltd. (Minato ku, Tokyo, JP, Branch)
RB0PEZSDGCO3JS6CEU02
JP
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Euroclear Bank
549300OZ46BRLZ8Y6F65
BE
N
Y
Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
State Street Trust Company Canada
549300L71XG2CTQ2V827
CA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Sydney, NSW, AU, Branch)
2HI3YI5320L3RW6NJ957
AU
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UniCredit Bank Austria AG
D1HEB8VEU6D9M8ZUXG17
AT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong And Shanghai Banking Corporation Limited
2HI3YI5320L3RW6NJ957
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken A/S
F3JS33DEI6XQ4ZBPTN86
DK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Hong Kong) Limited
X5AV1MBDXGRPX5UGMX13
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB (Helsinki, Uusimaa, FI, Branch)
F3JS33DEI6XQ4ZBPTN86
FI
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Madrid, Madrid, ES, Branch)
7LTWFZYICNSX8D621K86
ES
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
Deutsche Bank Societa per Azioni
529900SS7ZWCX82U3W60
IT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB
F3JS33DEI6XQ4ZBPTN86
SE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Thai) Public Company Limited
549300O1LQYCQ7G1IM57
TH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Amsterdam, Noord Holland, NL, Branch)
7LTWFZYICNSX8D621K86
NL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company (Edinburgh, GB, Branch)
571474TGEMMWANRLN572
GB
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Standard Bank of South Africa Limited
QFC8ZCW3Q5PRXU1XTM60
ZA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank International GmbH
ZMHGNT7ZPKZ3UFZ8EO46
DE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Citibank, National Association (Singapore, SG, Branch)
E57ODZWZ7FF32TWEFA76
SG
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UniCredit Bank Czech Republic and Slovakia, a.s.
KR6LSKV3BTSJRD41IF75
CZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UBS Switzerland AG
549300WOIFUSNYH0FL22
CH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB (Oslo, Oslo, NO, Branch)
F3JS33DEI6XQ4ZBPTN86
NO
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Auckland, Auckland, NZ, Branch)
2HI3YI5320L3RW6NJ957
NZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
AS SEB Pank
549300ND1MQ8SNNYMJ22
EE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
4917.67
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
13890.98
Barclays Capital Inc.
8-41342
000019714
AC28XWWI3WIBK2824319
4909.59
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
6090.83
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
20843.06
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
4594.82
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
10726.47
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
7602.77
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
19809.25
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
15049.85
120074.93
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
42783
42783
N
327892410.83
Committed
800000000
N
N
N
Eaton Vance Core Bond Fund
S000012344
549300YLYACGLDNIL933
N
2
0
0
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N/A
N/A
N/A
Rule 32a-4 (17 CFR 270.32a-4)
Rule 22d-1 (17 CFR 270.22d-1)
Rule 12d1-1 (17 CFR 270.12d1-1)
Y
Y
N
N
Eaton Vance Management
801-15930
000104859
549300RJ0CSL5M1B7J96
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
0
0
N
190575702.86
N
N
N
N
Eaton Vance Dividend Builder Fund
S000005215
549300YUQJCYRU9RZ822
N
4
0
0
N/A
N
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Revenue sharing split
Cash collateral reinvestment fee
5092173.21000000
50402.00000000
Rule 22d-1 (17 CFR 270.22d-1)
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
N
N
N
N
Boston Management and Research
801-15930
000104853
5493000Y0ZF1TA7ZV483
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
N
Citibank, National Association (Singapore, SG, Branch)
E57ODZWZ7FF32TWEFA76
SG
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong And Shanghai Banking Corporation Limited
2HI3YI5320L3RW6NJ957
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
Euroclear Bank
549300OZ46BRLZ8Y6F65
BE
N
Y
Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
Skandinaviska Enskilda Banken AB (Helsinki, Uusimaa, FI, Branch)
F3JS33DEI6XQ4ZBPTN86
FI
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Mizuho Bank, Ltd. (Minato ku, Tokyo, JP, Branch)
RB0PEZSDGCO3JS6CEU02
JP
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UniCredit Bank Czech Republic and Slovakia, a.s.
KR6LSKV3BTSJRD41IF75
CZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UBS Switzerland AG
549300WOIFUSNYH0FL22
CH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Standard Bank of South Africa Limited
QFC8ZCW3Q5PRXU1XTM60
ZA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Thai) Public Company Limited
549300O1LQYCQ7G1IM57
TH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB
F3JS33DEI6XQ4ZBPTN86
SE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company (Edinburgh, GB, Branch)
571474TGEMMWANRLN572
GB
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken A/S
F3JS33DEI6XQ4ZBPTN86
DK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Hong Kong) Limited
X5AV1MBDXGRPX5UGMX13
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
BNP Paribas Securities Services (Athens, Attica, GR, Branch)
549300WCGB70D06XZS54
GR
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB (Oslo, Oslo, NO, Branch)
F3JS33DEI6XQ4ZBPTN86
NO
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Trust Company Canada
549300L71XG2CTQ2V827
CA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UniCredit Bank Austria AG
D1HEB8VEU6D9M8ZUXG17
AT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank International GmbH
ZMHGNT7ZPKZ3UFZ8EO46
DE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Amsterdam, Noord Holland, NL, Branch)
7LTWFZYICNSX8D621K86
NL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Banco Nacional de Mexico, S.A., Integrante del Grupo Financiero Banamex
2SFFM4FUIE05S37WFU55
MX
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Citibank, National Association (Sao Paulo, Sao Paulo, BR, Branch)
E57ODZWZ7FF32TWEFA76
BR
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Bank Hapoalim B.M.
B6ARUI4946ST4S7WOU88
IL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
AS SEB Pank
549300ND1MQ8SNNYMJ22
EE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Madrid, Madrid, ES, Branch)
7LTWFZYICNSX8D621K86
ES
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Societa per Azioni
529900SS7ZWCX82U3W60
IT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Sydney, NSW, AU, Branch)
2HI3YI5320L3RW6NJ957
AU
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Taiwan) Limited
549300QJEO1B92LSHZ06
TW
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Auckland, Auckland, NZ, Branch)
2HI3YI5320L3RW6NJ957
NZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Bank Handlowy w Warszawie Spolka Akcyjna
XLEZHWWOI4HFQDGL4793
PL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
50209
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
26128.07
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
68394.53
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
101389.69
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
60671.34
Barclays Capital Inc.
8-41342
000019714
AC28XWWI3WIBK2824319
59368.6
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
41493
JonesTrading Institutional Services LLC
8-26089
000006888
2138008JJ5PA8H5UIL69
15120
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
37816
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
26263.01
535180.94
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
340000
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
5740899
6080899
N
889716060.57
Committed
800000000
N
N
N
Eaton Vance Balanced Fund
S000005213
549300K1U0QNE2I90T15
N
6
0
1
N/A
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N/A
N/A
N/A
Rule 22d-1 (17 CFR 270.22d-1)
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
Y
Y
N
N
Eaton Vance Management
801-15930
000104859
549300RJ0CSL5M1B7J96
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
0
0
N
870186618.43
N
N
N
N
Eaton Vance Small-Cap Fund
S000005222
5493006N8SS50F5T1S79
N
4
0
0
N/A
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N/A
N/A
N/A
Rule 22d-1 (17 CFR 270.22d-1)
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
Y
Y
N
N
Boston Management and Research
801-15930
000104853
5493000Y0ZF1TA7ZV483
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
10882.85
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
3684.18
JonesTrading Institutional Services LLC
8-26089
000006888
2138008JJ5PA8H5UIL69
2826.05
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
2334.95
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
6397.38
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
5231.13
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
1886.17
Keefe, Bruyette & Woods, Inc.
008-10888
000000481
549300OM47DQV01G4854
1485.05
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
7382.68
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
2830.03
50550.24
BofA Securities, Inc.
8-69787
000283942
549300HN4UKV1E2R3U73
37092
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
53370
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
96687
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
33184
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
126882
347215
N
77496062.43
Committed
800000000
N
N
N
Eaton Vance Greater India Fund
S000005217
549300IRGM33MPFEGR07
N
4
0
1
Y
N
N
N
N/A
N/A
N/A
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
Rule 22d-1 (17 CFR 270.22d-1)
N
N
N
N
Boston Management and Research
801-15930
000104853
5493000Y0ZF1TA7ZV483
N
Goldman Sachs Asset Management, L.P.
801-37591
000107738
CF5M58QA35CFPUX70H17
N
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
0
0
N
212620243.48
N
N
N
N
Eaton Vance Real Estate Fund
S000011636
549300VFGCA7TBHNOV02
N
2
0
0
N/A
Y
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N/A
N/A
N/A
Rule 22d-1 (17 CFR 270.22d-1)
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 32a-4 (17 CFR 270.32a-4)
Y
Y
N
N
Eaton Vance Management
801-15930
000104859
549300RJ0CSL5M1B7J96
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
Virtu Americas LLC
8-68193
000149823
549300RA02N3BNSWBV74
818.16
Capital Guardian Trust Company
N/A
000108236
3G3N6ILPZEX7LYVFIB79
633.32
Knight Capital Americas, L.P.
8-48311
000038599
00000000000000000000
382.75
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
3816.32
Guardian Capital LP
N/A
000105078
549300F70RYK3Z5ZPU58
CA
633.32
Virtu Itg LLC
8-44218
000029299
549300S41SMIODVIT266
435.41
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
1461.93
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
1419.42
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
5384.97
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
6004.45
20199.24
0
N
47503141.34
Committed
800000000
N
N
N
Eaton Vance Large-Cap Value Fund
S000005221
549300PIUVU3ODUM6T16
N
5
0
0
N/A
N
N
Y
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Revenue sharing split
14898961.43000000
10773.00000000
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 22d-1 (17 CFR 270.22d-1)
Y
Y
N
N
Boston Management and Research
801-15930
000104853
5493000Y0ZF1TA7ZV483
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
N
Skandinaviska Enskilda Banken A/S
F3JS33DEI6XQ4ZBPTN86
DK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Societa per Azioni
529900SS7ZWCX82U3W60
IT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank International GmbH
ZMHGNT7ZPKZ3UFZ8EO46
DE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB (Helsinki, Uusimaa, FI, Branch)
F3JS33DEI6XQ4ZBPTN86
FI
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Standard Bank of South Africa Limited
QFC8ZCW3Q5PRXU1XTM60
ZA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UBS Switzerland AG
549300WOIFUSNYH0FL22
CH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
AS SEB Pank
549300ND1MQ8SNNYMJ22
EE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Thai) Public Company Limited
549300O1LQYCQ7G1IM57
TH
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Sydney, NSW, AU, Branch)
2HI3YI5320L3RW6NJ957
AU
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
Mizuho Bank, Ltd. (Minato ku, Tokyo, JP, Branch)
RB0PEZSDGCO3JS6CEU02
JP
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UniCredit Bank Austria AG
D1HEB8VEU6D9M8ZUXG17
AT
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Citibank, National Association (Singapore, SG, Branch)
E57ODZWZ7FF32TWEFA76
SG
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Euroclear Bank
549300OZ46BRLZ8Y6F65
BE
N
Y
Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)
State Street Trust Company Canada
549300L71XG2CTQ2V827
CA
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Amsterdam, Noord Holland, NL, Branch)
7LTWFZYICNSX8D621K86
NL
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Standard Chartered Bank (Hong Kong) Limited
X5AV1MBDXGRPX5UGMX13
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong And Shanghai Banking Corporation Limited
2HI3YI5320L3RW6NJ957
HK
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
The Hongkong and Shanghai Banking Corporation Limited (Auckland, Auckland, NZ, Branch)
2HI3YI5320L3RW6NJ957
NZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
UniCredit Bank Czech Republic and Slovakia, a.s.
KR6LSKV3BTSJRD41IF75
CZ
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
State Street Bank and Trust Company (Edinburgh, GB, Branch)
571474TGEMMWANRLN572
GB
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Deutsche Bank Aktiengesellschaft (Madrid, Madrid, ES, Branch)
7LTWFZYICNSX8D621K86
ES
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB
F3JS33DEI6XQ4ZBPTN86
SE
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Skandinaviska Enskilda Banken AB (Oslo, Oslo, NO, Branch)
F3JS33DEI6XQ4ZBPTN86
NO
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
Banco Nacional de Mexico, S.A., Integrante del Grupo Financiero Banamex
2SFFM4FUIE05S37WFU55
MX
N
Y
Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
Barclays Capital Inc.
8-41342
000019714
AC28XWWI3WIBK2824319
77115.6
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
161195.56
Credit Suisse Securities (USA) LLC
8-422
000000816
1V8Y6QCX6YMJ2OELII46
92922.14
BofA Securities, Inc.
8-69787
000283942
549300HN4UKV1E2R3U73
23287.64
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
103110.32
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
73479.62
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
68727.1
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
167702.26
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
61144.43
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
103387.55
1026522.71
0
N
1680823451.26
Committed
800000000
N
N
N
Eaton Vance Special Equities Fund
S000005214
549300PPAH3EY0ZL4D31
N
4
0
0
N/A
N
N
Y
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
N/A
N/A
N/A
Rule 32a-4 (17 CFR 270.32a-4)
Rule 12d1-1 (17 CFR 270.12d1-1)
Rule 22d-1 (17 CFR 270.22d-1)
Y
Y
N
N
Boston Management and Research
801-15930
000104853
5493000Y0ZF1TA7ZV483
N
BNY Mellon Investment Servicing (US) Inc.
084-01761
549300CFZQLI9QMJ1Z03
N
N
N
ICE Data Services, Inc.
13-3668779
Tax ID
N
Refinitiv US Holdings Inc.
549300NF240HXJO7N016
N
N
State Street Bank and Trust Company
571474TGEMMWANRLN572
N
N
Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))
N
BNY Mellon Investment Servicing (US) Inc.
549300CFZQLI9QMJ1Z03
N
N
N
Eaton Vance Management
549300RJ0CSL5M1B7J96
Y
N
N
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
4082.12
Instinet, LLC
8-23669
000007897
549300MGMN3RKMU8FT57
683.28
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
3835.96
UBS Securities LLC
8-22651
000007654
T6FIZBDPKLYJKFCRVK44
2906.72
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
1462.54
Sanford C. Bernstein & Co., LLC
8-52942
000104474
549300I7JYZHT7D5CO04
1254.1
Citigroup Global Markets Inc.
8-8177
000007059
MBNUM2BPBDO7JBLYG310
1846.57
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
5269.31
Virtu Americas LLC
8-68193
000149823
549300RA02N3BNSWBV74
449.75
Knight Capital Americas, L.P.
8-48311
000038599
00000000000000000000
554.93
24614.63
BofA Securities, Inc.
8-69787
000283942
549300HN4UKV1E2R3U73
21494
J.P. Morgan Securities LLC
8-35008
000000079
ZBUT11V806EZRVTWT807
30402
RBC Capital Markets, LLC
8-45411
000031194
549300LCO2FLSSVFFR64
44122.5
Morgan Stanley & Co. LLC
8-15869
000008209
9R7GPTSO7KV3UQJZQ078
65340
Goldman Sachs & Co. LLC
8-129
000000361
FOR8UP27PHTHYVLBNG30
36552
197910.5
N
47994211.53
Committed
800000000
N
N
N
true
INTERNAL CONTROL RPT
2
NCEN_8736151046039020.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Special Equities Fund:
In planning and performing our audit of the financial statements
of Eaton Vance Special Equities Fund (the "Fund") (one of the
funds constituting Eaton Vance Special Investment Trust) as of
and for the year ended December 31, 2019, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States) (PCAOB), we considered the Fund's
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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or
disposition of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 24, 2020
INTERNAL CONTROL RPT
3
NCEN_8773846887606041.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Balanced Fund:
In planning and performing our audit of the financial statements of
Eaton Vance Balanced Fund (the "Fund") (one of the funds
constituting Eaton Vance Special Investment Trust) as of and for
the year ended December 31, 2019, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund's 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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or disposition
of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 24, 2020
INTERNAL CONTROL RPT
4
NCEN_8763168155644911.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Core Bond Fund:
In planning and performing our audit of the financial statements of
Eaton Vance Core Bond Fund (the "Fund") (one of the funds
constituting Eaton Vance Special Investment Trust) as of and for
the year ended December 31, 2019, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund's 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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or disposition
of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 24, 2020
INTERNAL CONTROL RPT
5
NCEN_8773862965756132.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Greater India Fund:
In planning and performing our audit of the financial statements
of Eaton Vance Greater India Fund (the "Fund") (one of the
funds constituting Eaton Vance Special Investment Trust) as of
and for the year ended December 31, 2019, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States) (PCAOB), we considered the Fund's
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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or
disposition of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 24, 2020
INTERNAL CONTROL RPT
6
NCEN_8773862934442029.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Dividend Builder Fund:
In planning and performing our audit of the financial statements of
Eaton Vance Dividend Builder Fund (the "Fund") (one of the
funds constituting Eaton Vance Special Investment Trust) as of
and for the year ended December 31, 2019, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States) (PCAOB), we considered the Fund's
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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or disposition
of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 24, 2020
INTERNAL CONTROL RPT
7
NCEN_8776440704155727.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Real Estate Fund:
In planning and performing our audit of the financial statements
of Eaton Vance Real Estate Fund (the "Fund") (one of the funds
constituting Eaton Vance Special Investment Trust) as of and for
the year ended December 31, 2019, in accordance with the
standards of the Public Company Accounting Oversight Board
(United States) (PCAOB), we considered the Fund's 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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or
disposition of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 24, 2020
INTERNAL CONTROL RPT
8
NCEN_8776476898366696.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust
and Shareholders of Eaton Vance Small-Cap Fund:
In planning and performing our audit of the financial
statements of Eaton Vance Small-Cap Fund (the "Fund")
(one of the funds constituting Eaton Vance Special
Investment Trust) as of and for the year ended December
31, 2019, in accordance with the standards of the Public
Company Accounting Oversight Board (United States)
(PCAOB), we considered the Fund's 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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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
fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of
the trust; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition,
use, or disposition of a fund'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
fund's annual or interim financial statements will not be
prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31,
2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 21, 2020
INTERNAL CONTROL RPT
9
NCEN_8736151024624716.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Large-Cap Value Fund:
In planning and performing our audit of the financial statements of
Eaton Vance Large-Cap Value Fund (the "Fund") (one of the
funds constituting Eaton Vance Special Investment Trust) as of
and for the year ended December 31, 2019, in accordance with
the standards of the Public Company Accounting Oversight
Board (United States) (PCAOB), we considered the Fund's
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 Fund's internal control over financial
reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the
trust; and (3) provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use, or disposition
of a fund'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 fund's annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance
Special Investment 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
February 21, 2020
INTERNAL CONTROL RPT
10
NCEN_8773846939830317.txt
REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
To the Trustees of Eaton Vance Special Investment Trust and
Shareholders of Eaton Vance Growth Fund:
In planning and performing our audit of the financial statements of
Eaton Vance Growth Fund (the "Fund") (one of the funds constituting
Eaton Vance Special Investment Trust) as of and for the year ended
December 31, 2019, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB), we
considered the Fund's 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 Fund's internal control over
financial reporting. Accordingly, we express no such opinion.
The management of the Fund 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 fund'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 fund'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 fund; (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 fund are being made only in accordance with
authorizations of management of the fund and trustees of the trust;
and (3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use, or disposition of a fund'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 fund's
annual or interim financial statements will not be prevented or
detected on a timely basis.
Our consideration of the Fund's 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 Fund's 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 December 31, 2019.
This report is intended solely for the information and use of
management of the Fund and the Trustees of Eaton Vance Special
Investment 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
February 21, 2020