EX-99.77K CHNG ACCNT 2 item77kglobalgrowthport.txt GLOBAL GROWTH PORTFOLIO CHANGE OF ACCOUNTANT AT 8-31-2007 October 23, 2007 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Commissioners: We have read the statements made by Eaton Vance Global Growth Portfolio (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 77K of Form N-SAR, as part of the Form N-SAR of Eaton Vance Global Growth Portfolio to be dated October 29, 2007. We agree with the statements concerning our Firm in such Form N-SAR. Very truly yours, PricewaterhouseCoopers LLP Eaton Vance Management The Eaton Vance Building 255 State Street, Boston, MA 02109 (617) 482-8260 October 15, 2007 PricewaterhouseCoopers LLP 125 High Street Boston, Massachusetts 02110 Dear Sirs: In accordance with the requirements of item 304 of Regulation S-K, please provide us with a letter(s) from your firm addressed to the Securities and Exchange Commission stating your agreement with the statements made in the enclosed attachment with respect to certain Eaton Vance Funds and Portfolios as referred to therein. A copy of your letter will be filed with the Securities and Exchange Commission, along with the statement as attached, as an exhibit to the respective Fund's or Portfolio's next Form N-SAR for the period ended August 31, 2007 (in accordance with Item 77K of Form N-SAR). Sincerely, Barbara E. Campbell Vice President, Eaton Vance Management Applicable to Eaton Vance Global Growth Fund and Portfolio, Eaton Vance Multi-Cap Growth Fund and Portfolio, and Eaton Vance Worldwide Health Sciences Fund and Portfolio: OTTHER MATTERS Change in Independent Registered Public Accounting Firm On August 6, 2007, PricewaterhouseCoopers LLP resigned in the ordinary course as the independent registered public accounting firm for the Fund and Portfolio effective upon completion of services related to the audit for the Fund's and Portfolio's 2007 fiscal year. The reports of PricewaterhouseCoopers LLP on the Fund's and Portfolio's financial statements for each of the last two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. There have been no disagreements with PricewaterhouseCoopers LLP during the Fund's and Portfolio's two most recent fiscal years and any subsequent interim period on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PricewaterhouseCoopers LLP, would have caused them to make reference thereto in their reports on the Fund's and Portfolio's financial statements for such years, and there were no reportable events of the kind described in Item 304 (a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended. At a meeting held on August 6, 2007, based on Audit Committee recommendations and approvals, the full Board of Trustees of the Fund and Portfolio approved Deloitte & Touche LLP as the Fund's and Portfolio's independent registered public accounting firm for the fiscal year ending August 31, 2008. To the best of the Fund's and Portfolio's knowledge, for the fiscal years ended August 31, 2007 and August 31, 2006, and through October 15, 2007, the Fund and Portfolio did not consult with Deloitte & Touche LLP on items which concerned the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Fund's and Portfolio's financial statements or concerned the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K) or reportable events (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).