My first 100+ EE Item was a robe...
Just made my second-
Rare focused heal VIII
Level Req: 25
Heals: 107 to 129
Mana Cost: 75
+124% Enhanced Effect
+2% Mind Numb
Wish it was higher level, but it's not nearly as bad as a robe!

EDIT:
Keeping up the good luck, I find another 90+ EE item!
Rare nightshade padded robe
Level Req: 35
Defense: 0 to 59
+92% Enhanced Effect
+1% Block
