<SEC-DOCUMENT>0001145549-22-016073.txt : 20220315
<SEC-HEADER>0001145549-22-016073.hdr.sgml : 20220315
<ACCEPTANCE-DATETIME>20220315143408
ACCESSION NUMBER:		0001145549-22-016073
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20211231
FILED AS OF DATE:		20220315
DATE AS OF CHANGE:		20220315
EFFECTIVENESS DATE:		20220315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BARINGS GLOBAL SHORT DURATION HIGH YIELD FUND
		CENTRAL INDEX KEY:			0001521404
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MA

	FILING VALUES:
		FORM TYPE:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-22562
		FILM NUMBER:		22740524

	BUSINESS ADDRESS:	
		STREET 1:		C/O BARINGS LLC
		STREET 2:		300 SOUTH TRYON STREET, SUITE 2500
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28202
		BUSINESS PHONE:		704-805-7200

	MAIL ADDRESS:	
		STREET 1:		C/O BARINGS LLC
		STREET 2:		300 SOUTH TRYON STREET, SUITE 2500
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BABSON CAPITAL GLOBAL SHORT DURATION HIGH YIELD FUND
		DATE OF NAME CHANGE:	20120615

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BABSON CAPITAL GLOBAL FLOATING RATE & INCOME FUND
		DATE OF NAME CHANGE:	20110520
</SEC-HEADER>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
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  <div>
    <div>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div>&#160;</div>
    <div>To the Shareholders and the Board of Trustees of Barings Global Short Duration High Yield Fund:</div>
    <div>&#160;</div>
    <div>In planning and performing our audit of the financial statements of Barings Global Short Duration High Yield Fund (the "Fund") as of and for the year ended
      December 31, 2021, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), 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-CEN, 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.</div>
    <div>&#160;</div>
    <div>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 trustees 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.</div>
    <div>&#160;</div>
    <div>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.</div>
    <div>&#160;</div>
    <div>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.</div>
    <div>&#160;</div>
    <div>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 PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation,
      including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of December 31, 2021.</div>
    <div>&#160;</div>
    <div>This report is intended solely for the information and use of management and the Board of Trustees of the 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.</div>
    <div>&#160;</div>
    <div>/s/ DELOITTE &amp; TOUCHE LLP</div>
    <div>&#160;</div>
    <div>New York, New York</div>
    <div>&#160;</div>
    <div>February 28, 2022</div>
    <div>&#160;</div>
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