Form N-CSR Item 13(d) Exhibit
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statement No. 333-262833 on Form N-2 of our report dated December 19, 2023, relating to the financial statements and financial highlights of Eaton Vance Tax-Managed Diversified Equity Income Fund (the “Fund”) appearing in this Annual Report on Form N-CSR of the Fund for the year ended October 31, 2023.
/s/ Deloitte & Touche LLP
Boston, Massachusetts
December 22, 2023