<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>audit0309.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. (the ?Fund?) as of and for the year ended
March 31, 2009, 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, 2009.
This report is intended solely for the information and
use of management and the Board of Directors of
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 27, 2009

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</DOCUMENT>
