<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13D" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13D/A</submissionType>
    <previousAccessionNumber>0000897101-25-000584</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000769317</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
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      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <dateOfEvent>09/28/2026</dateOfEvent>
      <previouslyFiledFlag>false</previouslyFiledFlag>
      <issuerInfo>
        <issuerCIK>0001222922</issuerCIK>
        <issuerCusips>
          <issuerCusipNumber>27828H105</issuerCusipNumber>
        </issuerCusips>
        <issuerName>Eaton Vance Ltd Duration Income Fund</issuerName>
        <address>
          <com:street1>ONE POST OFFICE SQUARE</com:street1>
          <com:street2>ONE POST OFFICE SQUARE</com:street2>
          <com:city>BOSTON</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02109</com:zipCode>
        </address>
      </issuerInfo>
      <authorizedPersons>
        <notificationInfo>
          <personName>Paul E. Rasmussen</personName>
          <personPhoneNum>612-332-3223</personPhoneNum>
          <personAddress>
            <com:street1>80 South Eighth Street</com:street1>
            <com:street2>Suite 3300</com:street2>
            <com:city>Minneapolis</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55402-4130</com:zipCode>
          </personAddress>
        </notificationInfo>
      </authorizedPersons>
    </coverPageHeader>
    <reportingPersons>
      <reportingPersonInfo>
        <reportingPersonCIK>0000769317</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>SIT INVESTMENT ASSOCIATES INC</reportingPersonName>
        <memberOfGroup>b</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>MN</citizenshipOrOrganization>
        <sharedVotingPower>8910779.00</sharedVotingPower>
        <sharedDispositivePower>8910779.00</sharedDispositivePower>
        <aggregateAmountOwned>8910779.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.7</percentOfClass>
        <typeOfReportingPerson>IA</typeOfReportingPerson>
      </reportingPersonInfo>
      <reportingPersonInfo>
        <reportingPersonCIK>0001053046</reportingPersonCIK>
        <reportingPersonNoCIK>N</reportingPersonNoCIK>
        <reportingPersonName>SIT FIXED INCOME ADVISORS II LLC /ADV</reportingPersonName>
        <memberOfGroup>b</memberOfGroup>
        <fundType>OO</fundType>
        <legalProceedings>N</legalProceedings>
        <citizenshipOrOrganization>DE</citizenshipOrOrganization>
        <sharedVotingPower>8910779.00</sharedVotingPower>
        <sharedDispositivePower>8910779.00</sharedDispositivePower>
        <aggregateAmountOwned>8910779.00</aggregateAmountOwned>
        <isAggregateExcludeShares>N</isAggregateExcludeShares>
        <percentOfClass>7.7</percentOfClass>
        <typeOfReportingPerson>IA</typeOfReportingPerson>
      </reportingPersonInfo>
    </reportingPersons>
    <items1To7>
      <item1>
        <securityTitle>Common Stock</securityTitle>
        <issuerName>Eaton Vance Ltd Duration Income Fund</issuerName>
        <issuerPrincipalAddress>
          <com:street1>ONE POST OFFICE SQUARE</com:street1>
          <com:street2>ONE POST OFFICE SQUARE</com:street2>
          <com:city>BOSTON</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02109</com:zipCode>
        </issuerPrincipalAddress>
        <commentText>This Amendment No. 2 ("Amendment") amends and supplements the statement on Schedule 13D filed on October 20, 2025, and amended by Amendment No. 1 filed on March 10, 2026 (the "Original Schedule 13D" and, as amended by this Amendment, the "Schedule 13D"), relating to the shares of Common Stock ("Shares") of Eaton Vance Limited Duration Income Fund (the "Issuer").  Capitalized terms used but not otherwise defined herein have the meanings set forth in the Original Schedule 13D.  Except as specifically provided herein, each Item of the Original Schedule 13D remains unchanged.</commentText>
      </item1>
      <item5>
        <percentageOfClassSecurities>See responses on each cover page of this Schedule 13D for the aggregate number of Shares and percentages of the Shares beneficially owned by each of the Reporting Persons.  The aggregate percentage of Shares reported owned by Sit Entities herein is based upon 116,203,460 Shares outstanding as of March 31, 2026, which is the total number of Shares outstanding as reported in the Issuer's Form N-CSR.</percentageOfClassSecurities>
        <numberOfShares>See responses on each cover page of this Schedule 13D for the number of Shares as to which each Reporting Person has the sole or shared power to vote or direct the vote and sole of shared power to dispose or to direct the disposition. Each of the Sit Entities may be deemed to have shared power to vote and dispose of such Shares. However, none of SIA's or SFI's client accounts own more than 5% of the shares outstanding, and none of SIA's or SFI's directors or executive officers own shares directly.</numberOfShares>
        <transactionDesc>Transactions in Shares effected during the past 60 days by the Sit Entities are set forth in Exhibit A</transactionDesc>
        <listOfShareholders>The clients of SIA and SFI have the right to participate in the receipt of dividends from, or proceeds from the sales of, the Shares held for their respective accounts. </listOfShareholders>
        <date5PercentOwnership>Not applicable</date5PercentOwnership>
      </item5>
      <item7>
        <filedExhibits>Exhibit A:  Schedule of Transactions </filedExhibits>
      </item7>
    </items1To7>
    <signatureInfo>
      <signaturePerson>
        <signatureReportingPerson>SIT INVESTMENT ASSOCIATES INC</signatureReportingPerson>
        <signatureDetails>
          <signature>Paul Rasmussen</signature>
          <title>Paul Rasmussen Vice President</title>
          <date>09/29/2026</date>
        </signatureDetails>
      </signaturePerson>
      <signaturePerson>
        <signatureReportingPerson>SIT FIXED INCOME ADVISORS II LLC /ADV</signatureReportingPerson>
        <signatureDetails>
          <signature>Paul Rasmussen</signature>
          <title>Paul Rasmussen Vice President</title>
          <date>09/29/2026</date>
        </signatureDetails>
      </signaturePerson>
    </signatureInfo>
  </formData>

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