<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>4
<FILENAME>audit0307.txt
<DESCRIPTION>AUDIT
<TEXT>
Report of Independent Registered Public Accounting
Firm

To the Shareholders and Board of Directors of
AllianceBernstein Global High Income Fund, Inc.

In planning and performing our audit of the financial
statements of AllianceBernstein Global High Income
Fund, Inc., formerly Alliance World Dollar
Government Fund II, Inc., (the ?Fund?) as of and for
the year ended March 31, 2007, in accordance with the
standards of the Public Company Accounting Oversight
Board (United States), we considered its internal
control over financial reporting, including control
activities for 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-SAR, but
not for the purpose of expressing an opinion on the
effectiveness of the Fund?s internal control over
financial reporting.  Accordingly, we express no such
opinion.

The management of Fund 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
company?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. Such internal control includes
policies and procedures that provide reasonable
assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of a
company?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 control deficiency 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 significant deficiency is a control
deficiency, or combination of control deficiencies, that
adversely affects the company?s ability to initiate,
authorize, record, process or report external financial
data reliably in accordance with generally accepted
accounting principles such that there is more than a
remote likelihood that a misstatement of the company?s
annual or interim financial statements that is more than
inconsequential will not be prevented or detected. A
material weakness is a significant deficiency, or
combination of significant deficiencies, that results in
more than a remote likelihood that a material
misstatement of the annual or interim financial
statements will not be prevented or detected.

Our consideration of the Fund?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 significant deficiencies or material
weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the Fund?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 March 31, 2007.

This report is intended solely for the information and
use of management and the Board of Directors of the
AllianceBernstein Global High Income Fund, Inc. and
the Securities and Exchange Commission and is not
intended to be and should not be used by anyone other
than these specified parties.



	Ernst & Young LLP

New York, New York
May 18, 2007
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</DOCUMENT>
