<SEC-DOCUMENT>0000919574-21-000812.txt : 20211217
<SEC-HEADER>0000919574-21-000812.hdr.sgml : 20211217
<ACCEPTANCE-DATETIME>20210210162228
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-21-000812
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210210

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB BOND FUND, INC.
		CENTRAL INDEX KEY:			0000003794
		IRS NUMBER:				132754393
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129691000

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN BOND FUND INC
		DATE OF NAME CHANGE:	20030319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCE BOND FUND INC
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB SUSTAINABLE INTERNATIONAL THEMATIC FUND INC
		CENTRAL INDEX KEY:			0000920701
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129691000

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AB SUSTAINABLE INTERNATIONALTHEMATIC FUND, INC.
		DATE OF NAME CHANGE:	20180108

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AB INTERNATIONAL GROWTH FUND INC
		DATE OF NAME CHANGE:	20150123

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN INTERNATIONAL GROWTH FUND INC
		DATE OF NAME CHANGE:	20050516

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB LARGE CAP GROWTH FUND INC
		CENTRAL INDEX KEY:			0000889508
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129691000

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN  LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN LARGE CAP GROWTH FUND INC
		DATE OF NAME CHANGE:	20041215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN PREMIER GROWTH FUND INC
		DATE OF NAME CHANGE:	20030319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCE PREMIER GROWTH FUND INC /
		DATE OF NAME CHANGE:	19981112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANCEBERNSTEIN GLOBAL HIGH INCOME FUND INC
		CENTRAL INDEX KEY:			0000906013
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1345 AVE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129691000

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCE WORLD DOLLAR GOVERNMENT FUND II INC
		DATE OF NAME CHANGE:	19930714

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB DISCOVERY GROWTH FUND, INC.
		CENTRAL INDEX KEY:			0000019614
		IRS NUMBER:				136021421
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129691000

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN DISCOVERY GROWTH FUND, INC.
		DATE OF NAME CHANGE:	20121031

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN SMALL MID CAP GROWTH FUND
		DATE OF NAME CHANGE:	20081103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN MID CAP GROWTH FUND INC
		DATE OF NAME CHANGE:	20030319

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB PORTFOLIOS
		CENTRAL INDEX KEY:			0000812015
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105
		BUSINESS PHONE:		2129691000

	MAIL ADDRESS:	
		STREET 1:		ALLIANCEBERNSTEIN LP
		STREET 2:		1345 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10105

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCEBERNSTEIN PORTFOLIOS
		DATE OF NAME CHANGE:	20030319

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALLIANCE PORTFOLIOS
		DATE OF NAME CHANGE:	19930812

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EQUITABLE FUNDS
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB
Funds</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">1345
Avenue of the Americas</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">New
York, NY 10105</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">February 10, 2021</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>VIA EDGAR CORRESPONDENCE</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Division of Investment Management</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Disclosure Review and Accounting Office</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Brookfield Place</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">200 Vesey Street &ndash; Suite 400</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">New York, NY 10281-1022</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Attention: Mindy Rotter</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Re: In the matter of the SEC Filings set forth in Appendix B hereto</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Rotter:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Attached as Appendix A are responses to the comments made during
your phone conversation with Phyllis Clarke and other representatives of AllianceBernstein L.P. (the &ldquo;Adviser&rdquo;) on
January 13, 2021.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">If you have any questions regarding our responses, please do not
hesitate to call me at 914.259.7740.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Sincerely,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>/s/ Joseph Mantineo</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Joseph Mantineo</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Treasurer and Chief Financial</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Officer of each Fund</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 4.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Michael Reyes, Senior Analyst of the Funds<BR>
Mark R. Manley, AllianceBernstein L.P.<BR>
Emilie Wrapp, AllianceBernstein L.P.<BR>
Eric Freed, AllianceBernstein L.P.<BR>
Vince Noto, AllianceBernstein L.P<BR>
Steve Woetzel, AllianceBernstein L.P.<BR>
Phyllis Clarke, AllianceBernstein L.P.</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B></B></P>


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<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Appendix A</B></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>

<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;Comment #1:&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>All funds in complex</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Please review and update EDGAR for those
funds that merged or liquidated and changed their status from active to inactive.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #1:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Adviser has changed the EDGAR status
of certain funds that have merged or liquidated from active to inactive.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #2:</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Funds #: 1-4</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Please confirm in correspondence that there
are no open payables to directors at year-end.&nbsp; If yes, these should be disclosed separately in accordance with Regulation
S-X 6-04.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #2:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Adviser confirms there are no open
payables to directors at year-end.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #3:</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Funds #: 1,2</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Please confirm that there are no components
of accrued expenses and other liabilities that should be separately classified on the statement of assets and liabilities.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #3:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Adviser confirms there are no components
of accrued expenses and other liabilities that should be separately classified on the statement of assets and liabilities.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #4:</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Funds #: 1,2</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Miscellaneous expenses appear to exceed
5% of total expenses.&nbsp; Please confirm that any category of other expenses has been separately identified in accordance with
Regulation S-X 6-07.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #4:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Adviser confirms that all categories
of other expenses that exceed 5% of total expenses have been separately identified on the statement of operations.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"></P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #5:&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Fund #: 3</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Note A in the notes to the financial statements
describes the AllianceBernstein Global High Income Fund as a diversified fund.&nbsp; In the disclosures and risks section of the
annual report, the fund lists diversification risk as one of its risks and notes, &quot;the fund may have more risk because it
is non-diversified.&quot;&nbsp; Furthermore, the fund's website notes that &ldquo;the fund is a globally diversified portfolio
that takes full advantage of our best research ideas by pursuing high income opportunities across all fixed income sectors.&rdquo;&nbsp;
Please describe in correspondence whether the fund is diversified or non-diversified, and explain the discrepancies noted.&nbsp;
In addition, if the fund is a non-diversified fund, it appears to be operating as diversified fund.&nbsp; If the fund has been
operating as a diversified fund for more than 3 years, please confirm that the fund will receive shareholder approval prior to
changing its status back to non-diversified.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #5:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">AllianceBernstein Global High Income Fund
was previously non-diversified, but became a diversified fund by virtue of operating as such for more than three years. Accordingly,
the Adviser confirms that the Fund will receive shareholder approval prior to operating as a non-diversified fund. In addition,
future shareholder reports will be revised to delete references to the Fund being non-diversified.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #6:&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Fund #: 3</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The expenses noted on the website for the
AllianceBernstein Global High Income Fund indicate they are as of 3/31/18.&nbsp; Please explain in correspondence why the Fund&rsquo;s
website has not been updated to reflect the current expenses of the Fund.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #6:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Adviser has enhanced its compliance
oversight of the websites of its closed-end funds (including the Global High Income Fund) to ensure that up-to-date expense information
is posted and accurately labelled. The Adviser also notes that the Fund&rsquo;s annual and semi-annual reports, which were sent
to shareholders and posted to the website, included up-to-date expense information.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #7:&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Fund #: 3</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The portfolio statistics on the website
of the AllianceBernstein Global High Income Fund are noted as of 10/31/20.&nbsp; The portfolio turnover included in these statistics
is as of 3/31/18.&nbsp; Please explain the discrepancy in correspondence and confirm that the portfolio turnover rate for the fund
as of 3/31/20 is 32%.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #7:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The Adviser has enhanced its compliance
oversight of the websites of its closed-end funds (including the Global High Income Fund) to ensure that up-to-date portfolio turnover
information is posted and accurately labelled. The Adviser confirms that the Fund&rsquo;s annual portfolio turnover rate as of
March 31, 2020 was 32%. The Adviser also notes that the Fund&rsquo;s annual and semi-annual reports, which were sent to shareholders
and posted to the website, included up-to-date portfolio turnover information.</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #8:&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Fund #: 3</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Please explain in correspondence what the
interest expense noted on the statement of operations and highlighted in the footnotes to the financial highlights represents for
the AllianceBernstein Global High Income Fund.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Response #8</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">The interest expense as disclosed on the statement of operations
and in the footnotes to the financial highlights pertains to overdraft expenses and interest expenses associated with reverse repurchase
agreements.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Comment #9:&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><U>Fund #: 4</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The expenses net of waivers/reimbursements
are equal to the expenses before waivers/reimbursements for the class C shares of the AB Sustainable International Thematic Fund.&nbsp;
Please explain in correspondence why these amounts are the same and not consistent with the current prospectus disclosure.&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">Response #9:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: white">The amounts presented for expenses net
of waivers/reimbursements and expenses before such waivers/reimbursements are the same as a result of rounding. Net expenses were
2.0887%, while gross expenses were 2.0948%, both rounding to 2.09%. The ratio in the prospectus (before waivers/reimbursements)
includes the impact of acquired funds fees and expenses (&ldquo;AFFE&rdquo;), consistent with Instruction 3(f)(i) to Item 3 of
Form N-1A.&nbsp; If the 0.01% of AFFE is subtracted to bring the ratio onto a GAAP basis, the prospectus and the annual report
are consistent.<BR>
<BR></P>


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<P STYLE="font: 12pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Appendix B</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 3%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>File #</B></P></TD>
    <TD STYLE="width: 35%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Registrant Name</B></P></TD>
    <TD STYLE="width: 10%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Series ID</B></P></TD>
    <TD STYLE="width: 34%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>Series Name</B></P></TD>
    <TD STYLE="width: 9%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>FYE Reviewed</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">1</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-02383</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB BOND FUND, INC.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">S000045256</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-top: 5pt; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB FlexFee High Yield Portfolio</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">12/31/2019</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">2</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-02383</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB BOND FUND, INC.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">S000035798</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB FlexFee International Bond Portfolio</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">12/31/2019</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">3</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-07732</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AllianceBernstein Global High Income Fund, Inc.</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; white-space: nowrap; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">CEF0000449</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AllianceBernstein Global High Income Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">3/31/2020</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">4</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-08426</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Sustainable International Thematic Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">S000010094</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Sustainable International Thematic Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">6/30/2020</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">5</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-00204</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Discovery Growth Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">S000010117</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Discovery Growth Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">7/31/2020</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">6</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-06730</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Large Cap Growth Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">S000010251</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Large Cap Growth Fund, Inc.</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">7/31/2020</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">7</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">811-05088</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB PORTFOLIOS</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">S000010509</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">AB Growth Fund</FONT></TD>
    <TD STYLE="white-space: nowrap; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">7/31/2020</FONT></TD></TR>
</TABLE>
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