Eaton Vance New York Municipal Bond Fund

June 27, 2025

Thomas R. Hiller
Ropes & Gray LLP
Prudential Tower
800 Boylston Street LLP
Boston, Massachusetts 02199-3600

Re:  Eaton Vance New York Municipal Bond Fund

Omission of Shareholder Proposal Submitted by Saba Capital Management, L.P., on behalf of Saba Capital Master Fund, Ltd., Pursuant to Rule 14a-8 under the Securities and Exchange Act of 1934, as amended

Dear Mr. Hiller:

In a letter dated May 2, 2025, on behalf of Eaton Vance New York Municipal Bond Fund (the “Fund”), you requested confirmation from the staff of the Division of Investment Management that it would not recommend enforcement action to the Securities and Exchange Commission (the “Commission”) if a shareholder proposal (the “Proposal”) submitted by Saba Capital Management, L.P. (“Saba Capital”), on behalf of Saba Capital Master Fund, Ltd. (the “Proponent”), is excluded from the proxy materials for the Funds’ 2025 Annual Meeting (the “Proxy Materials”). The Proposal provides:

RESOLVED, that the shareholders of [the Fund] request that the Board of Trustees of the Fund (the “Board”) take all necessary steps in its power to declassify the Board so that all directors are elected on an annual basis starting at the next annual meeting of shareholders. Such declassification shall be completed in a manner that does not affect the unexpired terms of the previously elected trustees.

The Fund argues that the Proposal may be excluded from the Proxy Materials, as permitted by Rule 14a-8(b)(1) under the Securities Exchange Act of 1934, as amended, because the Proponent does not hold securities entitled to be voted on the Proposal. You represent that the Proponent holds securities that are entitled to vote only on certain matters, which do not include the subject of the Proposal. Rule 14a-8(b)(1) requires that in order to be eligible to have a proposal included in a company’s proxy materials, a shareholder must hold “securities entitled to vote on the proposal.”