REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
To the Trustees and Shareholders of Eaton Vance California Municipal
Income Trust:
In
planning and performing our audit of the financial statements of Eaton Vance
California Municipal Income Trust (the "Trust") as of and for the
year ended November 30, 2023, in accordance with the standards of the Public
Company Accounting Oversight Board (United States) (PCAOB), we considered the
Trust’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 Trust’s internal control over financial
reporting. Accordingly, we express no such opinion.
The management
of the Trust 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 trust'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 trust'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 trust; (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 trust
are being made only in accordance with authorizations of management and
trustees of the trust; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition
of a trust'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 trust's
annual or interim financial statements will not be prevented or detected on a timely
basis.
Our consideration
of the Trust’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 Trust’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 November 30, 2023.
This report is intended
solely for the information and use of management
and the Trustees of Eaton Vance California Municipal
Income 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
January 19,
2024