<SEC-DOCUMENT>0001193125-15-073381.txt : 20150302
<SEC-HEADER>0001193125-15-073381.hdr.sgml : 20150302
<ACCEPTANCE-DATETIME>20150302163652
ACCESSION NUMBER:		0001193125-15-073381
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20150224
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20150302
DATE AS OF CHANGE:		20150302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CREDIT SUISSE HIGH YIELD BOND FUND
		CENTRAL INDEX KEY:			0001061353
		IRS NUMBER:				134009166
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-08777
		FILM NUMBER:		15665173

	BUSINESS ADDRESS:	
		STREET 1:		ONE MADISON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10010
		BUSINESS PHONE:		2123252000

	MAIL ADDRESS:	
		STREET 1:		ONE MADISON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DLJ HIGH YIELD BOND FUND
		DATE OF NAME CHANGE:	19980508
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d882965d8k.htm
<DESCRIPTION>CREDIT SUISSE HIGH YIELD BOND FUND
<TEXT>
<HTML><HEAD>
<TITLE>Credit Suisse High Yield Bond Fund</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>WASHINGTON, D.C. 20549 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:2pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>FORM 8-K
</B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>CURRENT REPORT </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman" ALIGN="center"><B>Pursuant
to Section&nbsp;13 or 15(d) of the </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman" ALIGN="center"><B>Securities Exchange Act of 1934 </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:11pt; font-family:Times New Roman" ALIGN="center"><B>Date of Report (Date of earliest event reported): February&nbsp;24, 2015 </B></P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:20pt; font-family:Times New Roman" ALIGN="center"><B>Credit Suisse High Yield Bond Fund </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>(Exact name of registrant as specified in its charter) </B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>
<TD WIDTH="34%"></TD>
<TD VALIGN="bottom"></TD>
<TD WIDTH="32%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"><B>Delaware</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>811-08777</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>13-4009166</B></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(State or other jurisdiction of</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>incorporation)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>(Commission File No.)</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>(I.R.S. Employer Identification<BR>No.)</B></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>One Madison Avenue </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>New York, New York 10010 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Address of principal executive offices) </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Registrant&#146;s telephone number, including area code: (212)&nbsp;325-2000 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Not Applicable </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Former
name or former address, if changed since last report.) </B></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Check the
appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b)) </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify"><FONT STYLE="FONT-FAMILY:WINGDINGS">&#168;</FONT> Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c)) </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B>Item&nbsp;4.01. Changes in Registrant&#146;s Certifying Accountant. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:2%; font-size:12pt; font-family:Times New Roman"><B><I>(a) Dismissal of independent registered public accounting firm </I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">On February&nbsp;24, 2015, the Board of Trustees (the &#147;Board&#148;) of Credit Suisse High Yield Bond Fund (the
&#147;Fund&#148;) approved the dismissal of PricewaterhouseCoopers LLP (&#147;PwC&#148;) as the independent registered public accounting firm for the Fund. The Board&#146;s decision to approve the dismissal of PwC was recommended by the Audit
Committee of the Board. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">The reports of PwC on the Fund&#146;s financial statements as of and for the two most recent
fiscal years (ended October&nbsp;31, 2014 and October&nbsp;31, 2013) did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">During the Fund&#146;s two most recent fiscal years (ended October&nbsp;31, 2014 and October&nbsp;31, 2013) and during the
period from the end of the most recently completed fiscal year through the date of this Form 8-K, there were no disagreements between the Fund and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused it to make reference to the subject matter of the disagreements in its report on the financial statements of the Fund for such periods. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">During the Fund&#146;s two most recent fiscal years (ended October&nbsp;31, 2014 and October&nbsp;31, 2013) and during the
period from the end of the most recently completed fiscal year through the date of this Form 8-K, there were no &#147;reportable events&#148; (as defined in Item&nbsp;304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as
amended (the &#147;Exchange Act&#148;)). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">The Fund has provided PwC with a copy of the foregoing disclosures and has
requested that PwC furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Fund set forth above. A copy of PwC&#146;s letter dated March 2, 2015 is filed as Exhibit 16.1
to this Form 8-K. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:2%; font-size:12pt; font-family:Times New Roman"><B><I>(b) Engagement of new independent registered public accounting firm </I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">On February&nbsp;24, 2015, upon the recommendation of the Audit Committee, the Board approved the engagement of KPMG LLP
(&#147;KPMG&#148;) as the independent registered public accounting firm for the Fund for the fiscal year ending October 31, 2015. During the Fund&#146;s two most recent fiscal years (ended October&nbsp;31, 2014 and October&nbsp;31, 2013) and during
the period from the end of the most recently completed fiscal year through the date of this </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 2 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">
Form 8- K, neither the Fund, nor anyone on its behalf consulted with KPMG, on behalf of the Fund, regarding the application of accounting principles to a specified transaction (either completed
or proposed), the type of audit opinion that might be rendered on the Fund&#146;s financial statements, or any matter that was either the subject of a &#147;disagreement,&#148; as defined in Item&nbsp;304(a)(1)(iv) of Regulation S-K under the
Exchange Act and the instructions thereto, or a &#147;reportable event,&#148; as defined in Item&nbsp;304(a)(1)(v) of Regulation S-K under the Exchange Act. </P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B>Item&nbsp;9.01 Financial Statements and Exhibits. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="justify">(d) Exhibits. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="7%"></TD>
<TD WIDTH="90%"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE="border-bottom:1.00pt solid #000000; width:38.00pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Exhibit<BR>No.</B></P></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Description</B></P></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top" NOWRAP>16.1</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top">Letter dated March 2, 2015 from PricewaterhouseCoopers LLP to the Securities and Exchange Commission confirming the disclosures contained in Item 4.01 of this report on Form 8-K.</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 3 - </P>


<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:10%; font-size:12pt; font-family:Times New Roman" ALIGN="justify">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Fund has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt">


<TR>
<TD WIDTH="47%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="4%"></TD>
<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="47%"></TD></TR>


<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"> <P ALIGN="justify" STYLE="font-family:Times New Roman; font-size:12pt">Date: March&nbsp;2, 2015</P></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"> <P ALIGN="justify" STYLE="font-family:Times New Roman; font-size:12pt">Credit Suisse High Yield Bond Fund</P></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"></TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"> <P ALIGN="justify" STYLE="font-family:Times New Roman; font-size:12pt">/s/ Rocco DelGuercio</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top"> <P ALIGN="justify" STYLE="font-family:Times New Roman; font-size:12pt">Name: Rocco DelGuercio</P></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom"> <P ALIGN="justify" STYLE="font-family:Times New Roman; font-size:12pt">Title: Treasurer</P></TD></TR>
</TABLE> <P STYLE="font-size:48pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:36pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center">[Signature Page to Form 8-K] </P>

<p Style='page-break-before:always'>
<HR  SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>EXHIBIT INDEX </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="justify">The following exhibits are filed herewith: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:12pt" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="9%"></TD>
<TD WIDTH="88%"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="bottom" NOWRAP> <P STYLE="border-bottom:1.00pt solid #000000; width:35.40pt; font-size:12pt; font-family:Times New Roman">Exhibit</P></TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom" NOWRAP> <P STYLE="border-bottom:1.00pt solid #000000; width:94.45pt; font-size:12pt; font-family:Times New Roman">Exhibit Description</P></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="font-family:Times New Roman; font-size:12pt">
<TD VALIGN="top" NOWRAP>16.1</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="top">Letter of PricewaterhouseCoopers LLP</TD></TR>
</TABLE>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">- 5 - </P>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>d882965dex161.htm
<DESCRIPTION>LETTER OF PRICEWATERHOUSECOOPERS, LLP
<TEXT>
<HTML><HEAD>
<TITLE>Letter of PricewaterhouseCoopers, LLP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">
 <P STYLE="margin-top:0pt;margin-bottom:0pt">


<IMG SRC="g882965page9.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">March&nbsp;2, 2015 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Commissioners: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="justify">We have read the statements made by Credit Suisse High Yield Bond Fund (copy attached), which we understand will be filed with the Securities
and Exchange Commission, pursuant to Item&nbsp;4.01 of Form 8-K, as part of the Form 8-K of Credit Suisse High Yield Bond Fund dated March&nbsp;2, 2015. We agree with the statements concerning our Firm in such Form 8-K. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Very truly yours, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>/s/PricewaterhouseCoopers LLP </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">PricewaterhouseCoopers LLP </P>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g882965page9.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g882965page9.jpg
M_]C_X``02D9)1@`!`0$`E@"6``#_X0!:17AI9@``24DJ``@````%``$#!0`!
M````2@````,#`0`!``````\`#!!1`0`!`````?___Q%1!``!````$1<``!)1
M!``!````$1<```````"@A@$`C[$``/_;`$,`"`8&!P8%"`<'!PD)"`H,%`T,
M"PL,&1(3#Q0=&A\>'1H<'"`D+B<@(BPC'!PH-RDL,#$T-#0?)SD].#(\+C,T
M,O_;`$,!"0D)#`L,&`T-&#(A'"$R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,O_``!$(`'@`FP,!(@`"$0$#$0'_
MQ``?```!!0$!`0$!`0```````````0(#!`4&!P@)"@O_Q`"U$``"`0,#`@0#
M!04$!````7T!`@,`!!$%$B$Q008346$'(G$4,H&1H0@C0K'!%5+1\"0S8G*"
M"0H6%Q@9&B4F)R@I*C0U-C<X.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS
M='5V=WAY>H.$A8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$
MQ<;'R,G*TM/4U=;7V-G:X>+CY.7FY^CIZO'R\_3U]O?X^?K_Q``?`0`#`0$!
M`0$!`0$!`````````0(#!`4&!P@)"@O_Q`"U$0`"`0($!`,$!P4$!``!`G<`
M`0(#$00%(3$&$D%1!V%Q$R(R@0@40I&AL<$)(S-2\!5B<M$*%B0TX27Q%Q@9
M&B8G*"DJ-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U=G=X>7J"
M@X2%AH>(B8J2DY25EI>8F9JBHZ2EIJ>HJ:JRL[2UMK>XN;K"P\3%QL?(R<K2
MT]35UM?8V=KBX^3EYN?HZ>KR\_3U]O?X^?K_V@`,`P$``A$#$0`_`/?Z***`
M"BBB@`HHHH`****`"BBB@`HHHH`YZ_\`$_V&^EMOLN_8<;M^,_I5;_A,A_SY
MC_OY_P#6KDO%%Q,GB2]59"`'X'X"L?[5/_SU:OF*V88F-245+1-]$?14LNHR
MIQDUNEW/1?\`A,A_SYC_`+^?_6J]I7B+^T[P6_V?9\I.=^?Z5Y9]JG_YZM6K
MX=OKE-5!69A\C4Z.8XAU(J<KJ_9!6RVDJ;<5K\SUJBL_1YY+BT9Y7+-OQD_0
M5H5])":G%274^?G'EDXL****HD****`"BBB@`HHHH`****`"BBB@`HHHH`\5
M\8W$J>+-056P!(.WL*P_M4W]_P#2M?QF1_PEVH\C_6#^0K!R/45\;B/XT_5_
MF?<X9+V,/1?D3_:IO[_Z5>TF\N$O@RR8.T]A675W2_\`C]'^Z:PDVE=%SBN5
MZ'?:3K%\EHP$Y^^>P]![5H+K=^6`^T'K_='^%8.F?\>K?[YJZGWU^M<SQ>(6
MBF_O9XM2E3YG[J^X[VV=I+6)V.69`2??%2U#9_\`'E!_US7^535]_2=X)OL?
M/2W844458@HHHH`****`"BBB@`HHHH`****`/G[QW<0IXVU16D4$2C(_X"*Y
MW[5!_P`]5J]\1/\`D?M7_P"NH_\`017,5\W6HIU)/S9]UAH+V,/1?D=';7=N
M(CF9>M:6FWUJMV"TZ`;37(P_</UJU:_Z[\#7+/#Q=]3J]DG$]/T[5M/6V(:\
MB!W'O5U=9TT,";V+KZFO.K;_`%9^M3'I7(\%"^[.*6"@W>[/=K37])^R0+]N
MBSL4=3Z5L5XK9_=@^@KVE?NCZ5]Q&/+"*\CYC'X2.':Y7>]Q:***9YX4444`
M%%%%`!1110!FZ]K$6@:+<ZG-$\L<`!9$QDY('?ZUP?\`PNO2/^@7>_FO^-=Y
MK^CQZ_HESI<LKQ).`"Z`$C!![_2N`_X4GIG_`$%KO_OA:YJWM^;]WL>E@_J7
M(_K%[W\]OD/_`.%UZ1_T"[W\U_QH_P"%UZ1_T"[W\U_QIG_"D],_Z"UW_P!\
M+1_PI/3/^@M=_P#?"UC_`+7_`%8Z_P#A)\_Q,J\\`7OCJ[D\36=Y;V]OJ!\Q
M(IMV]0/EYP,=J@_X4GJW_04LOR?_``KUS0M)CT+1+73(I6E2W4J'88)Y)_K6
MC6JPE-J\EJ<\LVKP?+3?NK;3IT/%H_@OJJ+@ZG9?DW^%30_!W5(Y-QU*S/'H
MW^%>QT4G@:+Z!_;6+[K[D>51?"K48TP;^U//^U_A3_\`A5VH?\_]M_X]_A7J
M5%3_`&?0[?B+^V,7W7W(X*'P%>1+&#=P$J!Z_P"%=X!@`4M%=O2QQU\34KV]
MH]@HKG/$_CKPYX/"C6M22"5UWI"%+NXSC(4"O+-:_:2LHI"FB:'+<`'_`%MW
M((P1[*N3^M!SGNU%>37WQZ\/Z;X>L+EXS=ZK<VZ2R6=JV5A8C)5G/3'IR:YJ
MP_:55KP+J'ASR[4GEH+G<ZCZ%0#^8H`]^HK$M/%^A7OA<>)(M0B_LK9O:=LC
M9S@AAU!!XQ7!ZQ^T%X0L-RV*7NI2#IY46Q#^+8/Z4`>KT5Y]\./BC#\0KN_@
MBTN2R^R(CDM,'W;B1Z#'2NF\6^)[+P?X;NM9OLM'",)&#AI7/W5'N?\`$T`;
M=%>1^#OCG;^+O%-EHB:%+;-<EAYIN`P7"ENFT>E=A\1/&R>`O#/]JFS:[D>9
M8(XP^T;B"<D^G%`'645Y-\-_C3'XTUO^QM0TY;*\D5G@:*0LDF!DJ<\@XR?P
MKK/&GQ'\/^!H5&IW#27;KF.T@&Z1AZGLH]S0!UM%>"P_'_7-9OFM]`\'&YV@
MMM\UG8+ZG:N!5[PU^T5IE_>1VNO:8VG!VV_:8I/,C7_>&`0/?F@#VRBFQR)+
M&LD;!T8!E93D$'H13J`"BBB@`HHHH`YGQ5X+\.^(DDOM7TJ&[N8;=ECD<L"H
M&2!P?4U\3GJ:^]M0_P"0;=?]<7_D:^"3]X_6@#ZF\&?"OP7K'P_T>YO-$C>Y
MNK*.2682N'+%<D@AN*\*^)G@G_A!?%LFG12/+92H)[9W^]L)(P?<$$?E7U-\
M.?\`DF_AS_L'P_\`H(KQ#]I&XBD\6Z3`K`RQ61+CT!<X_D:`&?`&_BOM1U?P
MGJ427.FWUOY_D2C*ET(!X]P?_'147QZ\*Z'X9O-%_L738;(7"3&419PV"N."
M?<U%^SQI\MS\0+B\4'RK6R?>WNQ``_G^5;O[2_\`Q^^'?^N<_P#-*`(_V:?^
M0KX@_P"N$/\`Z$U8'QO\<-XH\2MI-@Y?2]*8J67E9)>C-]!]T?CZUSG@OQHW
M@_0?$8M69=1U"&.WMV'_`"S&6W/]0#Q[D5V%_P"!CX6^`EUJ5['C5-4N+>20
M,.8XMV57Z]S]1Z4`<S\&/^2KZ+_O2?\`HMJ]F_:)_P"2>6O_`&$(_P#T!Z\8
M^#3K'\4]'=V"HOFLS,<``1MDFNUUZ^O_`(X?$*/1-*D>+PWI[;GG`X(Z&0^Y
MZ*/Q]:`,;X.Z+)IBZG\0+V(BPT>VE,`(QYTNTC`]@#CZD5YKK&KWNO:O<ZGJ
M$S375RY=V/\`(>@'0"OK7Q]H-OIWP:U?2-)@$5O;67[N-/[JD,?J2`2?6OCR
M@#[$^&WA6W\._#6T@MX5^V7MJ+BX<#YG=UR`3[`@#Z5\LMX)\4+J7]GGP_J(
MNBVW9]G;K]<8Q[YQ7U_X#U6#6?`FB7L#!E:TC1L'HZJ%8?@0:Z*@#$\':9=Z
M+X-T?3;YPUU;6L<<I!SA@.F>^.GX5MT44`%%%%`!1110!7U#_D&W7_7%_P"1
MKX)/WC]:^]M0_P"0;=?]<7_D:^"3]X_6@#WK0_CWI?A[P5IFE0:/>7%]:6B0
MDR,J1EE7&<Y)Q^%>:OI_B_XI>*9]0BT^>ZN;EQND"%88EZ`;CP%`]Z^G_A]8
M6<WPZ\./+:0._P#9\/S-&"?NCVKK41(T"HH51T"C`%`''_#;P#;^`?#OV0.L
MU_<,)+N<#AF[*/\`9';\3WKRO]I?_C]\._\`7.?^:5]#5#/:6UR5-Q;Q2[>G
MF(&Q^=`'RC\%_`G_``EOBH7UY%NTK32))<CB23^%/ZGV'O7LWQ[_`.2677_7
MS#_Z%7I,-O!;(4@ACB4G)$:A03^%+-!%<1^7-$DB==KJ"/R-`'PKH6G:EJ^L
MV^G:2LC7ET3$@0XR",')[#&<^V:^QO`?@JR\#>&XM-MMLEPV'NKC&#+)W/T'
M0#TKH(;"SMY!)#:01N.-R1@'\Q5B@!DT4=Q#)#*@>.12CJW1@1@@U\D?$GX5
MZIX-U2:YL[>6YT21BT,Z*6\H'^!\=,>O0U]=4A`8$$`@\$'O0!\:^!_B=K_@
M3S(;!HKBQD;>]K<`E-WJI!RIKL[CXT>/_%Q^P>'=*2WD?Y2;.%I9/^^CD+]<
M5]!R>&-`FE\V70]->0_Q-:H3^>*OV]I;6<?EVUO%`G]V)`H_(4`87@.TU:Q\
M$:7;ZX9#J:QDW!EDWMN+$\MDY."*Z.BB@`HHHH`****`.&^(6@^-->%M#X7U
MR'3;;8ZW(?(:0G&,$*2!C/I7CO\`PSCXH_Z"FE_]]/\`_$T44`>D_#WP9X_\
M+:C:0:IXBMKK0H8VC^R*2Q`VX4*2N0`<=Z]2HHH`****`"BBB@`HHHH`****
3`"BBB@`HHHH`****`"BBB@#_V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
