<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>th82.auditletter.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>

Report of Independent Registered Public
Accounting Firm

The Board of Trustees and Shareholders
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, 2016, 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.
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 the 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 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 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 Funds' internal control over
financial reporting and their operation, including
controls over safeguarding securities that we
consider to be a material weakness as defined
above as of October 31, 2016.

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.

/s/KPMG LLP
New York, New York
December 28, 2016




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</DOCUMENT>
