<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>th82item77b.txt
<DESCRIPTION>AUDITORS LETTER
<TEXT>

Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of
Credit Suisse High Yield Bond Fund



In planning and performing our audit of the financial statements of
Credit Suisse High Yield Bond Fund (the "Fund") as of and for the
year ended October 31, 2005, 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 control activities for 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.  Such internal control over financial reporting
includes policies and procedures that 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 control deficiency 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 significant deficiency is a control
deficiency, or combination of control deficiencies, that adversely
affects the fund's ability to initiate, authorize, record, process
or report external financial data reliably in accordance with
generally accepted accounting principles such that there is more
than a remote likelihood that a misstatement of the fund's annual
or interim financial statements that is more than inconsequential
will not be prevented or detected.  A material weakness is a control
deficiency, or combination of control deficiencies, that results
in more than a remote likelihood that a material misstatement of
the annual or interim financial statements will not be prevented
or detected.

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 over financial reporting that might be significant
deficiencies or 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 for
safeguarding securities, that we consider to be material weaknesses
as defined above as of October 31, 2005.

This report is intended solely for the information and use of
management and the Board of Trustees of Credit Suisse High Yield
Bond 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.




December 22, 2005


</TEXT>
</DOCUMENT>
