EX-99.77B ACCT LTTR 2 bghnsar.htm AUDITOR'S CONTROL MEMO

Report of Independent Registered Public Accounting Firm


To the Shareholders and Board of Trustees of
Babson Capital Global Short Duration High Yield Fund:

In planning and performing our audit of the financial statements of
Babson Capital Global Short Duration High Yield Fund (the "Fund"),
as of and for the year ended December 31, 2014, 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
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 (GAAP). A company'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 company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit preparation
of financial statements in accordance with GAAP, and that receipts and expenditures
of the company are being made only in accordance with authorizations of management and
directors of the company; and (3) provide reasonable assurance regarding prevention or
timely detection of unauthorized acquisition, use, or disposition of the 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 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 December 31, 2014.


This report is intended solely for the information and use of management and the
Board of Trustees of Babson Capital Global Short Duration High Yield Fund and the
Securities and Exchange Commission and is not intended to be and should not be used
by anyone other than these specified parties.


/s/ KPMG LLP


Boston, Massachusetts
February 25, 2015