<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0000897101-25-000584</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: SIT INVESTMENT ASSOCIATES INC -->
          <cik>0000769317</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <dateOfEvent>03/09/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001222922</issuerCIK>
        <issuerCUSIP>27828H105</issuerCUSIP>
        <issuerName>Eaton Vance Limited Duration Income Fund</issuerName>
        <address>
          <com:street1>One Post Office Square</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02109</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Paul E. Rasmussen</personName>
          <personPhoneNum>612-332-3223</personPhoneNum>
          <personAddress>
            <com:street1>80 South Eighth Street</com:street1>
            <com:street2>Suite 3300</com:street2>
            <com:city>Minneapolis</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55402-4130</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0000769317</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Sit Investment Associates, Inc.</reportingPersonName>
        <memberOfGroup>b</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>MN</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>7640602.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>7640602.00</sharedDispositivePower>
        <aggregateAmountOwned>7640602.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>6.6</percentOfClass>
        <typeOfReportingPerson>IA</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001053046</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>Sit Fixed Income Advisors II, LLC</reportingPersonName>
        <memberOfGroup>b</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>7640602.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>7640602.00</sharedDispositivePower>
        <aggregateAmountOwned>7640602.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>6.6</percentOfClass>
        <typeOfReportingPerson>IA</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock</securityTitle>
        <issuerName>Eaton Vance Limited Duration Income Fund</issuerName>
        <issuerPrincipalAddress>
          <com:street1>One Post Office Square</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02109</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>This Amendment No. 1 ("Amendment") amends and supplements the statement on Schedule 13D filed on October 20, 2025 (the "Original Schedule 13D" and, as amended by this Amendment, the "Schedule 13D"), relating to the shares of Common Stock ("Shares)" of Eaton Vance Limited Duration Income Fund (the "Issuer").  Capitalized terms used but not otherwise defined herein have the meanings set forth in the Original Schedule 13D.  Except as specifically provided herein, each Item of the Original Schedule 13D remains unchanged.</commentText>
      </item1>
      <item5>
        <percentageOfClassSecurities>The aggregate percentage of Shares reported owned by Sit Entities herein is based upon 116,203,460 Shares outstanding as of September 30, 2025, which is the total number of Shares outstanding as reported in the Issuer's Form N-CSRS.

As of the date hereof, the Sit Entities may be deemed to be the beneficial owner of 7,640,602 Shares held in client accounts which represent 6.6% of the Issuer's outstanding Shares.</percentageOfClassSecurities>
        <numberOfShares>Each of the Sit Entities may be deemed to have shared power to vote and dispose of such Shares. However, none of SIA's or SFI's client accounts own more than 5% of the shares outstanding, and none of SIA's or SFI's directors or executive officers own shares directly.</numberOfShares>
        <transactionDesc>Transactions in Shares effected during the past 60 days by the Sit Entities are set forth in Exhibit A.</transactionDesc>
        <listOfShareholders>The clients of SIA and SFI have the right to participate in the receipt of dividends from, or proceeds from the sales of, the Shares held for their respective accounts.</listOfShareholders>
        <date5PercentOwnership>Not applicable.</date5PercentOwnership>
      </item5>
      <item7>
        <filedExhibits>Exhibit A:  Schedule of Transactions in Shares by Sit Entities during the past 60 days</filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>Sit Investment Associates, Inc.</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Roger J. Sit</signature>
          <title>Roger J. Sit, Chairman &amp; CEO</title>
          <date>03/10/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>Sit Fixed Income Advisors II, LLC</signatureReportingPerson>
        <signatureDetails>
          <signature>/s/ Roger J. Sit</signature>
          <title>Roger J. Sit, Chairman &amp; CEO</title>
          <date>03/10/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

</edgarSubmission>
