REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
To the Trustees and
Shareholders of Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund:
In planning and
performing our audit of the financial statements of Eaton Vance Tax-Advantaged
Global Dividend Opportunities Fund (the “Fund”) as of and for the year ended October
31, 2023, 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 and trustees of the fund; 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 October 31, 2023.
This report is intended
solely for the information and use of management and the Trustees of Eaton
Vance Tax-Advantaged Global Dividend Opportunities Fund 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
December 19, 2023