EX-99.77K CHNG ACCNT 3 bgh-formnqexhibititem77k.htm EX-99.77K CHNG ACCNT

ITEM 77K


BARINGS GLOBAL SHORT DURATION HIGH YIELD FUND


Item 4.01	Change in Registrant's Certifying Accountant

(a)	Based on a recommendation by Barings Global Short Duration
High Yield Fund's (the "Registrant") investment adviser, Barings
LLC ("Barings"), the Audit Committee of the Registrant considered
the replacement of KPMG LLP ("KPMG") as the Registrant's
independent registered public accounting firm for the fiscal year
ending December 31, 2016.  For administrative simplicity, Barings'
recommended to the Audit Committee that the same independent
registered public accounting firm be engaged for the Registrant
and one other registered open-end investment company (together
with Registrant, the "Funds") that Barings manages since the Funds
have similar asset mixes.  Barings explained that employing two
separate accounting firms could potentially result in inconsistent
audit approaches based on the Funds' similar asset mixes and that
using one accounting firm would assist in achieving a consistent
audit approach.  Barings explained that while it was pleased with
KPMG's audit performance, it was more likely that the open-end fund
platform would continue to expand, as it already had with the
addition of six new series funds in 2015, and it would therefore
be administratively easier to use the open-end fund's accounting
firm, Deloitte & Touche LLP ("Deloitte").  The Audit Committee
reviewed the fees and expenses associated with the transition
of accounting firms from KPMG to Deloitte and concluded that the
year over year audit expense for the Registrant would be neutral.
Following its review and consideration of a change to the
Registrant's accounting firm, on July 18, 2016, the Audit
Committee recommended and the Board of Trustees approved the
engagement of Deloitte as the Registrant's independent registered
public accounting firm for the Registrant's fiscal year ending
December 31, 2016 and dismissed KPMG from that role.

KPMG's reports on the Registrant's consolidated financial
statements as of and for the fiscal years ended December 31, 2014
and December 31, 2015 did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.  The audit
reports of KPMG on the effectiveness of the Registrant's
internal controls over financial reporting as of December 31, 2014
and December 31, 2015 did not contain any adverse opinion, nor
were they qualified or modified as to uncertainty, audit scope,
or accounting principles.

During the fiscal years ended December 31, 2014 and
December 31, 2015, and the subsequent interim period through the
date of the filing of this Form N-SAR, there were (i) no
"disagreements," as that term is defined in Item 304(a)(1)(iv)
of Regulation S-K, between the Registrant and KPMG on any matters
of accounting principles or practices, financial statement
disclosure, or audit scope or procedure, which disagreement(s),
if not resolved to the satisfaction of KPMG, would have caused
KPMG to make reference to the subject matter of the disagreement(s)
in connection with its reports on the financial statements for such
fiscal years and the interim period; and (ii) no reportable events
within the meaning of Item 304(a)(1)(v) of Regulation S-K for such
fiscal years and the interim period.

The Registrant provided KPMG with a copy of the disclosures it is
making in this Form N-SAR.  The Registrant requested that KPMG
furnish a letter addressed to the Securities and Exchange
Commission (the "Commission") stating whether or not it agrees
with the statements made herein.  A copy of KPMG's letter to
the Commission dated [   ] is attached as Exhibit [   ] hereto.

(b)	During the fiscal years ended December 31, 2014 and
December 31, 2015, and the subsequent interim period through
the date of the filing of this Form N-SAR, neither the Registrant
nor anyone on its behalf has consulted with Deloitte regarding (i)
the application of accounting principles to a specific transaction,
either completed or proposed, or the type of audit opinion that
might be rendered on the Registrant's financial statements and
neither a written report nor oral advice was provided to the
Registrant that Deloitte concluded was an important factor
considered by the Registrant in reaching a decision as to any
accounting, auditing, or financial reporting issue; and (ii) any
 matter that was subject of a "disagreement" as that term is
defined in Item 304(a)(1)(iv) of Regulation S-K or any reportable
event within the meaning of Item 304(a)(1)(v) of Regulation S-K.