AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Eaton Vance Tax-Managed Buy-Write Opportunities Fund

Regulatory Filings May 28, 2009

Preview not available for this file type.

Download Source File

N-Q 1 b75467a1nvq.htm EATON VANCE TAX-MANAGED BUY-WRITE OPPORTUNITIES FUND nvq PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH callerid=999 iwidth=540 length=0 callerid=999 iwidth=540 length=0

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549

Form N-Q

QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED

MANAGEMENT INVESTMENT COMPANIES

811-21735

Investment Company Act File Number

Eaton Vance Tax-Managed Buy-Write Opportunities Fund

(Exact Name of Registrant as Specified in Charter)

Two International Place, Boston, Massachusetts 02110

(Address of Principal Executive Offices)

Maureen A. Gemma

Two International Place, Boston, Massachusetts 02110

(Name and Address of Agent for Services)

(617) 482-8260

(Registrant’s Telephone Number, Including Area Code)

December 31

Date of Fiscal Year End

March 31, 2009

Date of Reporting Period

callerid=999 iwidth=540 length=0 callerid=999 iwidth=540 length=0

END PAGE WIDTH PAGEBREAK

BEGIN PAGE WIDTH TOC

TABLE OF CONTENTS

Item 2. Controls and Procedures
Signatures
Certifications

/TOC

Table of Contents

link2 "Item 1. Schedule of Investments"

Item 1. Schedule of Investments

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Eaton Vance Tax-Managed Buy-Write Opportunities Fund as of March 31, 2009

PORTFOLIO OF INVESTMENTS (Unaudited)

Common Stocks — 103.3%

Security Value
Aerospace & Defense — 1.7%
General Dynamics Corp. 54,575 $ 2,269,774
Honeywell International, Inc. 95,340 2,656,172
L-3 Communications Holdings, Inc. 24,528 1,662,998
Northrop Grumman Corp. 80,479 3,512,104
Rockwell Collins, Inc. 72,594 2,369,468
$ 12,470,516
Air Freight & Logistics — 0.6%
CH Robinson Worldwide, Inc. 65,295 $ 2,978,105
FedEx Corp. 32,282 1,436,226
$ 4,414,331
Airlines — 0.1%
Southwest Airlines Co. 113,554 $ 718,797
$ 718,797
Auto Components — 0.3%
Johnson Controls, Inc. 163,752 $ 1,965,024
$ 1,965,024
Beverages — 1.8%
Brown-Forman Corp., Class B 28,729 $ 1,115,547
Coca-Cola Co. (The) 121,649 5,346,474
Coca-Cola Enterprises, Inc. 38,080 502,275
PepsiCo, Inc. 119,619 6,157,986
$ 13,122,282
Biotechnology — 6.8%
Amgen,
Inc. (1) 219,705 $ 10,879,792
Biogen Idec,
Inc. (1) 136,877 7,175,092
Celgene
Corp. (1) 169,326 7,518,074
Enzon Pharmaceuticals,
Inc. (1) 85,000 515,950
Genzyme
Corp. (1) 117,718 6,991,272
Gilead Sciences,
Inc. (1) 321,693 14,900,820
Martek Biosciences Corp. 79,025 1,442,206
Onyx Pharmaceuticals,
Inc. (1) 21,840 623,532
Regeneron Pharmaceuticals,
Inc. (1) 41,489 575,038
$ 50,621,776
Capital Markets — 1.6%
Charles Schwab Corp. (The) 82,868 $ 1,284,454
Franklin Resources, Inc. 58,551 3,154,142

1

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Goldman Sachs Group, Inc. 27,901 $ 2,958,064
Invesco, Ltd. 78,614 1,089,590
Morgan Stanley 101,081 2,301,614
T. Rowe Price Group, Inc. 29,398 848,426
UBS AG (1) 25,054 236,259
$ 11,872,549
Chemicals — 0.7%
Air Products and Chemicals, Inc. 42,810 $ 2,408,062
E.I. Du Pont de Nemours & Co. 63,024 1,407,326
PPG Industries, Inc. 41,446 1,529,357
$ 5,344,745
Commercial Banks — 1.6%
Banco Santander Central Hispano SA ADR 79,716 $ 550,040
Bank of Nova Scotia 54,431 1,334,648
Royal Bank of Canada 59,701 1,726,553
SunTrust Banks, Inc. 164,308 1,928,976
Toronto-Dominion Bank 40,182 1,389,494
Wells Fargo & Co. 329,450 4,691,368
$ 11,621,079
Commercial Services & Supplies — 0.6%
Avery Dennison Corp. 38,789 $ 866,546
Waste Management, Inc. 135,553 3,470,157
$ 4,336,703
Communications Equipment — 7.3%
Brocade Communications Systems,
Inc. (1) 127,883 $ 441,196
Cisco Systems,
Inc. (1) 992,779 16,648,904
QUALCOMM, Inc. 751,081 29,224,562
Research In Motion,
Ltd. (1) 158,139 6,811,047
Riverbed Technology,
Inc. (1) 92,560 1,210,685
$ 54,336,394
Computers & Peripherals — 8.7%
Apple,
Inc. (1) 419,076 $ 44,053,269
Dell,
Inc. (1) 358,234 3,396,058
Hewlett-Packard Co. 189,873 6,087,328
International Business Machines Corp. 93,833 9,091,479
Seagate Technology 297,064 1,785,355
$ 64,413,489
Construction & Engineering — 0.2%
Fluor Corp. 24,176 $ 835,281
Granite Construction, Inc. 17,475 654,963
$ 1,490,244
Consumer Finance — 0.1%
Discover Financial Services 128,551 $ 811,157
$ 811,157

2

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Containers & Packaging — 0.1%
Bemis Co., Inc. 19,722 $ 413,570
$ 413,570
Distributors — 0.3%
Genuine Parts Co. 21,482 $ 641,453
LKQ
Corp. (1) 86,526 1,234,726
$ 1,876,179
Diversified Financial Services — 1.9%
Bank of America Corp. 471,131 $ 3,213,113
CME Group, Inc. 7,734 1,905,580
JPMorgan Chase & Co. 256,968 6,830,209
Moody’s Corp. 87,169 1,997,913
$ 13,946,815
Diversified Telecommunication Services — 2.4%
AT&T, Inc. 347,470 $ 8,756,244
Frontier Communications Corp. 276,683 1,986,584
Verizon Communications, Inc. 229,758 6,938,692
$ 17,681,520
Electric Utilities — 1.3%
Duke Energy Corp. 245,631 $ 3,517,436
Edison International 140,798 4,056,390
FirstEnergy Corp. 57,503 2,219,616
$ 9,793,442
Electrical Equipment — 1.0%
Cooper Industries, Ltd., Class A 30,288 $ 783,248
Emerson Electric Co. 101,031 2,887,466
Energy Conversion Devices,
Inc. (1) 13,931 184,864
First Solar,
Inc. (1) 23,886 3,169,672
SunPower Corp.,
Class A (1) 6,690 159,088
Suntech Power Holdings Co., Ltd.
ADR (1) 20,413 238,628
$ 7,422,966

3

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Energy Equipment & Services — 1.1%
CARBO Ceramics, Inc. 10,337 $ 293,984
Complete Production Services,
Inc. (1) 23,701 72,999
Diamond Offshore Drilling, Inc. 28,035 1,762,280
Halliburton Co. 114,493 1,771,207
NATCO Group, Inc.,
Class A (1) 11,236 212,697
Schlumberger, Ltd. 70,233 2,852,864
Transocean,
Ltd. (1) 18,211 1,071,535
Willbros Group,
Inc. (1) 6,486 62,914
$ 8,100,480
Food & Staples Retailing — 2.9%
CVS Caremark Corp. 225,599 $ 6,201,716
Kroger Co. (The) 83,917 1,780,719
Safeway, Inc. 130,957 2,644,022
Wal-Mart Stores, Inc. 203,194 10,586,407
$ 21,212,864
Food Products — 0.8%
ConAgra Foods, Inc. 139,244 $ 2,349,046
H.J. Heinz Co. 36,271 1,199,119
Hershey Co. (The) 57,578 2,000,835
McCormick & Co., Inc. 15,743 465,520
Nestle SA ADR 5,588 187,477
$ 6,201,997
Gas Utilities — 0.1%
Nicor, Inc. 11,705 $ 388,957
$ 388,957
Health Care Equipment & Supplies —
2.1%
Baxter International, Inc. 53,182 $ 2,723,982
Boston Scientific
Corp. (1) 124,235 987,668
Covidien, Ltd. 53,869 1,790,606
Edwards Lifesciences
Corp. (1) 15,235 923,698
Hospira,
Inc. (1) 14,414 444,816
Immucor,
Inc. (1) 30,113 757,342
Intuitive Surgical,
Inc. (1) 17,941 1,710,854
Masimo
Corp. (1) 49,099 1,422,889
Medtronic, Inc. 115,235 3,395,975
Stryker Corp. 45,873 1,561,517
$ 15,719,347
Health Care Providers & Services —
1.8%
CIGNA Corp. 82,064 $ 1,443,506
DaVita,
Inc. (1) 26,803 1,177,992

4

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Fresenius Medical Care AG & Co. KGaA ADR 27,051 $ 1,046,874
Humana,
Inc. (1) 15,358 400,537
LifePoint Hospitals,
Inc. (1) 48,989 1,021,911
Lincare Holdings,
Inc. (1) 14,586 317,975
McKesson Corp. 83,370 2,921,285
Quest Diagnostics, Inc. 36,124 1,715,168
UnitedHealth Group, Inc. 120,786 2,528,051
VCA Antech,
Inc. (1) 36,686 827,269
$ 13,400,568
Hotels, Restaurants & Leisure — 1.8%
International Game Technology 73,672 $ 679,256
Marriott International, Inc., Class A 120,190 1,966,308
McDonald’s Corp. 61,362 3,348,524
Starbucks
Corp. (1) 287,724 3,196,614
Starwood Hotels & Resorts Worldwide, Inc. 63,284 803,707
Wendys/Arbys Group, Inc., Class A 47,829 240,580
Yum! Brands, Inc. 104,604 2,874,518
$ 13,109,507
Household Durables — 0.4%
Centex Corp. 36,267 $ 272,002
Ryland Group, Inc. 21,607 359,973
Stanley Works (The) 56,752 1,652,618
Whirlpool Corp. 18,458 546,172
$ 2,830,765
Household Products — 1.7%
Clorox Co. (The) 41,339 $ 2,128,132
Colgate-Palmolive Co. 45,762 2,699,043
Procter & Gamble Co. 170,873 8,046,410
$ 12,873,585
Independent Power Producers & Energy
Traders — 0.1%
NRG Energy,
Inc. (1) 33,517 $ 589,899
$ 589,899
Industrial Conglomerates — 1.1%
3M Co. 85,118 $ 4,232,067
General Electric Co. 355,964 3,598,796
$ 7,830,863
Insurance — 2.2%
ACE, Ltd. 54,682 $ 2,209,153
Allianz SE ADR 19,155 160,136
AON Corp. 45,122 1,841,880
Arthur J. Gallagher & Co. 64,233 1,091,961

5

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
AXA SA ADR 26,846 $ 321,615
Lincoln National Corp. 13,899 92,984
Marsh & McLennan Cos., Inc. 133,415 2,701,654
RenaissanceRe Holdings, Ltd. 8,724 431,315
Travelers Companies, Inc. (The) 136,814 5,560,121
Unum Group 81,297 1,016,212
Willis Group Holdings, Ltd. 43,031 946,682
XL Capital Ltd., Class A 14,630 79,880
$ 16,453,593
Internet & Catalog Retail — 1.1%
Amazon.com,
Inc. (1) 110,879 $ 8,142,954
$ 8,142,954
Internet Software & Services — 4.7%
Akamai Technologies,
Inc. (1) 100,677 $ 1,953,134
eBay,
Inc. (1) 282,517 3,548,414
Google, Inc.,
Class A (1) 61,043 21,246,627
MercadoLibre,
Inc. (1) 12,727 236,086
Omniture,
Inc. (1) 35,094 462,890
VeriSign,
Inc. (1) 137,896 2,602,098
Yahoo!,
Inc. (1) 328,036 4,202,141
$ 34,251,390
IT Services — 1.7%
Accenture, Ltd., Class A 39,745 $ 1,092,590
Cognizant Technology Solutions
Corp. (1) 191,143 3,973,863
Fidelity National Information Services, Inc. 75,465 1,373,463
Infosys Technologies, Ltd. ADR 96,642 2,573,576
MasterCard, Inc., Class A 9,897 1,657,550
Paychex, Inc. 56,725 1,456,131
Visa, Inc., Class A 13,354 742,482
$ 12,869,655
Leisure Equipment & Products — 0.2%
Mattel, Inc. 146,985 $ 1,694,737
$ 1,694,737
Life Sciences Tools & Services — 0.1%
PerkinElmer, Inc. 23,065 $ 294,540
Waters
Corp. (1) 13,273 490,437
$ 784,977
Machinery — 1.4%
AGCO
Corp. (1) 13,659 $ 267,716
Caterpillar, Inc. 103,703 2,899,536
Deere & Co. 29,180 959,147

6

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Dover Corp. 40,339 $ 1,064,143
Eaton Corp. 58,699 2,163,645
Ingersoll-Rand Co., Ltd., Class A 174,725 2,411,205
Titan International, Inc. 49,164 247,295
$ 10,012,687
Media — 3.0%
CBS Corp., Class B 222,271 $ 853,521
Comcast Corp., Class A 929,188 12,674,124
Idearc,
Inc. (1) 43 2
McGraw-Hill Cos., Inc. (The) 57,011 1,303,842
Omnicom Group, Inc. 83,179 1,946,389
Walt Disney Co. (The) 293,747 5,334,446
$ 22,112,324
Metals & Mining — 0.6%
Barrick Gold Corp. 2,604 $ 84,422
Freeport-McMoRan Copper & Gold, Inc., Class B 52,265 1,991,819
Nucor Corp. 42,724 1,630,775
United States Steel Corp. 41,614 879,304
$ 4,586,320
Multiline Retail — 1.2%
Dollar Tree,
Inc. (1) 22,295 $ 993,242
Family Dollar Stores, Inc. 44,383 1,481,061
JC Penney Co., Inc. 80,938 1,624,426
Macy’s, Inc. 171,516 1,526,492
Nordstrom, Inc. 34,533 578,428
Target Corp. 78,922 2,714,128
$ 8,917,777
Multi-Utilities — 1.3%
Ameren Corp. 18,378 $ 426,186
CMS Energy Corp. 368,303 4,360,708
Public Service Enterprise Group, Inc. 169,500 4,995,165
$ 9,782,059
Oil, Gas & Consumable Fuels — 7.1%
Chevron Corp. 134,630 $ 9,052,521
ConocoPhillips 154,679 6,057,230
Exxon Mobil Corp. 338,575 23,056,957
Foundation Coal Holdings, Inc. 46,714 670,346
Goodrich Petroleum
Corp. (1) 33,720 652,819
Hess Corp. 35,861 1,943,666
Occidental Petroleum Corp. 57,252 3,186,074
Patriot Coal
Corp. (1) 36,732 136,276

7

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Peabody Energy Corp. 49,652 $ 1,243,286
Petrohawk Energy
Corp. (1) 67,033 1,289,045
Suncor Energy, Inc. 34,677 770,176
Total SA ADR 8,947 438,940
Western Refining, Inc. 51,995 620,820
Williams Cos., Inc. 150,563 1,713,407
XTO Energy, Inc. 52,543 1,608,867
$ 52,440,430
Paper & Forest Products — 0.1%
MeadWestvaco Corp. 73,058 $ 875,965
$ 875,965
Personal Products — 0.3%
Estee Lauder Cos., Inc., Class A 91,409 $ 2,253,232
$ 2,253,232
Pharmaceuticals — 6.0%
Abbott Laboratories 130,784 $ 6,238,397
Bristol-Myers Squibb Co. 256,337 5,618,907
Eli Lilly & Co. 98,557 3,292,789
GlaxoSmithKline PLC ADR 21,022 653,154
Johnson & Johnson 157,723 8,296,230
Merck & Co., Inc. 185,036 4,949,713
Pfizer, Inc. 500,336 6,814,576
Schering-Plough Corp. 151,260 3,562,173
Wyeth 116,405 5,010,071
$ 44,436,010
Professional Services — 0.3%
Equifax, Inc. 34,940 $ 854,283
Robert Half International, Inc. 96,991 1,729,350
$ 2,583,633
Real Estate Investment Trusts (REITs) — 0.1%
Plum Creek Timber Co., Inc. 14,401 $ 418,637
Simon Property Group, Inc. 19,754 684,279
$ 1,102,916
Road & Rail — 1.1%
CSX Corp. 32,047 $ 828,415
JB Hunt Transport Services, Inc. 185,451 4,471,224
Norfolk Southern Corp. 25,252 852,255
Ryder System, Inc. 12,392 350,818
Union Pacific Corp. 33,301 1,369,004
$ 7,871,716

8

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Semiconductors & Semiconductor
Equipment — 4.8%
Applied Materials, Inc. 530,748 $ 5,705,541
ASML Holding NV 107,033 1,874,148
Atheros Communications,
Inc. (1) 76,210 1,117,239
Cavium Networks,
Inc. (1) 87,158 1,005,803
Cypress Semiconductor
Corp. (1) 54,062 366,000
Intel Corp. 950,627 14,306,936
KLA-Tencor Corp. 68,439 1,368,780
MEMC Electronic Materials,
Inc. (1) 77,571 1,279,146
Microchip Technology, Inc. 179,789 3,809,729
National Semiconductor Corp. 99,425 1,021,095
NVIDIA
Corp. (1) 250,139 2,466,371
ON Semiconductor
Corp. (1) 149,333 582,399
Tessera Technologies,
Inc. (1) 50,120 670,104
$ 35,573,291
Software — 9.2%
Adobe Systems,
Inc. (1) 207,938 $ 4,447,794
Ariba,
Inc. (1) 100,621 878,421
Compuware
Corp. (1) 87,217 574,760
Concur Technologies,
Inc. (1) 35,306 677,522
Electronic Arts,
Inc. (1) 171,512 3,119,803
McAfee,
Inc. (1) 49,083 1,644,280
Microsoft Corp. 1,555,719 28,578,558
Oracle
Corp. (1) 1,092,845 19,747,709
Red Hat,
Inc. (1) 64,102 1,143,580
Symantec
Corp. (1) 393,765 5,882,849
TiVo,
Inc. (1) 113,770 800,941
Wind River Systems,
Inc. (1) 55,894 357,722
$ 67,853,939
Specialty Retail — 1.6%
Advance Auto Parts, Inc. 42,479 $ 1,745,037
Lowe’s Companies, Inc. 136,794 2,496,490
Lumber Liquidators,
Inc. (1) 20,810 265,327
Staples, Inc. 249,970 4,526,957
Tiffany & Co. 42,758 921,862
TJX Companies., Inc. (The) 66,769 1,711,957
$ 11,667,630
Textiles, Apparel & Luxury Goods —
0.7%
Jones Apparel Group, Inc. 67,513 $ 284,905
Nike, Inc., Class B 98,315 4,609,990
$ 4,894,895
Tobacco — 1.0%
Altria Group, Inc. 146,823 $ 2,352,104
Philip Morris International, Inc. 140,208 4,988,601
$ 7,340,705

9

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

Security Value
Trading Companies & Distributors —
0.3%
Fastenal Co. 65,540 $ 2,107,439
$ 2,107,439
Wireless Telecommunication Services — 0.2%
Rogers Communications, Inc., Class B 58,958 $ 1,346,011
Vodafone Group PLC ADR 19,642 342,164
$ 1,688,175
Total Common Stocks (identified cost $864,930,758) $ 763,230,859
Total Investments — 103.3% (identified cost $864,930,758) $ 763,230,859

Covered Call Options Written — (3.5)%

Description Number — of Contracts Strike — Price Expiration — Date Value
NASDAQ 100 Index 1,953 $ 1,225 4/18/09 $ (9,179,100 )
NASDAQ 100 Index 361 1,235 4/18/09 (1,407,900 )
S&P 500 Index 1,513 785 4/18/09 (5,144,200 )
S&P 500 Index 2,904 790 4/18/09 (8,566,800 )
S&P 500 Index 947 815 4/18/09 (1,704,600 )
Total Covered Call Options Written (premiums received $21,422,193) $ (26,002,600 )
Other Assets, Less Liabilities — 0.2% $ 1,837,300
Net Assets — 100.0% $ 739,065,559
ADR American Depository Receipt
(1) Non-income producing security.

10

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH

The cost and unrealized appreciation (depreciation) of investments of the Fund at March 31, 2009, as determined on a federal income tax basis, were as follows:

Aggregate cost $
Gross unrealized appreciation $ 48,760,469
Gross unrealized depreciation (150,474,996 )
Net unrealized depreciation $ (101,714,527 )

Written call options activity for the fiscal year to date ended March 31, 2009 was as follows:

Contracts Received
Outstanding, beginning of period 7,504 $ 32,477,146
Options written 23,930 77,738,011
Options terminated in closing purchase transactions (23,756 ) (88,792,964 )
Outstanding, end of period 7,678 $ 21,422,193

All of the assets of the Fund are subject to segregation to satisfy the requirements of the escrow agent. At March 31, 2009, the Fund had sufficient cash and/or securities to cover commitments under these contracts.

The Fund is subject to equity price risk in the normal course of pursuing its investment objective. The Fund generally intends to write index call options above the current value of the index to generate premium income. In writing index call options, the Fund in effect, sells potential appreciation in the value of the applicable index above the exercise price in exchange for the option premium received. The Fund retains the risk of loss, minus the premium received, should the price of the underlying index decline.

At March 31, 2009, the aggregate fair value of derivative instruments in a liability position and whose primary underlying risk exposure is equity price risk was $26,002,600.

Financial Accounting Standards Board Statement of Financial Accounting Standards No. 157, “Fair Value Measurements”, established a three-tier hierarchy to prioritize the assumptions, referred to as inputs, used in valuation techniques to measure fair value. The three-tier hierarchy of inputs is summarized in the three broad levels listed below.

| • | Level 1 — quoted prices in active markets for
identical investments |
| --- | --- |
| • | Level 2 — other significant observable inputs
(including quoted prices for similar investments, interest
rates, prepayment speeds, credit risk, etc.) |
| • | Level 3 — significant unobservable inputs
(including a fund’s own assumptions in determining the fair
value of investments) |

The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities.

At March 31, 2009, the inputs used in valuing the Fund’s investments, which are carried at value, were as follows:

Valuation Inputs Investments in — Securities Other Financial — Instruments*
Level 1 Quoted Prices $ 763,230,859 $ (26,002,600 )
Level 2 Other Significant Observable Inputs — —
Level 3 Significant Unobservable Inputs — —
Total $ 763,230,859 $ (26,002,600 )
  • Other financial instruments include written call options.

The Fund held no investments or other financial instruments as of December 31, 2008 whose fair value was determined using Level 3 inputs.

Exchange-traded options are valued at the last sale price for the day of valuation as quoted on any exchange on which the option is listed or, in the absence of sales on such date, at the mean between the closing bid and asked prices therefore as reported by the Options Price Reporting Authority. Over-the-counter options are valued based on broker quotations, when available and deemed reliable.

For additional information on the Fund’s policy regarding valuation of investments and other significant accounting policies, please refer to the Fund’s most recent financial statements included in its semiannual or annual report to shareholders.

11

callerid=999 iwidth=456 length=0

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH link2 "Item 2. Controls and Procedures"

Item 2. Controls and Procedures

(a) It is the conclusion of the registrant’s principal executive officer and principal financial officer that the effectiveness of the registrant’s current disclosure controls and procedures (such disclosure controls and procedures having been evaluated within 90 days of the date of this filing) provide reasonable assurance that the information required to be disclosed by the registrant on this Form N-Q has been recorded, processed, summarized and reported within the time period specified in the Commission’s rules and forms and that the information required to be disclosed by the registrant on this Form N-Q has been accumulated and communicated to the registrant’s principal executive officer and principal financial officer in order to allow timely decisions regarding required disclosure.

(b) There have been no changes in the registrant’s internal controls over financial reporting during the fiscal quarter for which the report is being filed that have materially affected, or are reasonably likely to materially affect the registrant’s internal control over financial reporting.

END PAGE WIDTH PAGEBREAK

Table of Contents

BEGIN PAGE WIDTH link1 "Signatures"

Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Eaton Vance Tax-Managed Buy-Write Opportunities Fund

By: /s/ Duncan W. Richardson
Duncan W. Richardson
President
Date: May 20, 2009

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By: /s/ Duncan W. Richardson
Duncan W. Richardson
President
Date: May 20, 2009
By: /s/ Barbara E. Campbell
Barbara E. Campbell
Treasurer
Date: May 20, 2009

END PAGE WIDTH

Talk to a Data Expert

Have a question? We'll get back to you promptly.