<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>4
<FILENAME>audit0308.txt
<DESCRIPTION>AUDIT
<TEXT>
Report of Independent Registered Public
Accounting Firm

To the Shareholders and
Board of Directors of the Alliance Bernstein
Global High Income Fund, Inc.
In planning and performing our audit of the
financial statements of the 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,
2008, in accordance with the standards of the
Public Company Accounting Oversight Board
(United States), we considered the Fund?s internal
control over financial reporting, including controls
over 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 the 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 fund?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. A fund?s internal control
over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of
the assets of the fund; (2) provide reasonable
assurance that transactions are recorded as
necessary to permit preparation of financial
statements in accordance with generally accepted
accounting principles, and that receipts and
expenditures of the fund are being made only in
accordance with authorizations of management
and directors of the fund; and (3) provide
reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use
or disposition of a fund?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 deficiency in internal control over financial
reporting 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 material weakness is a deficiency,
or a combination of deficiencies, in internal
control over financial reporting, such that there is a
reasonable possibility that a material misstatement
of the Fund?s annual or interim financial
statements will not be prevented or detected on a
timely basis.
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 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 over safeguarding
securities that, we consider to be a material
weakness as defined above as of March 31, 2008.
This report is intended solely for the information
and use of management and the Board of Directors
of the AlliacneBernstein 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 23, 2008





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