<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>4
<FILENAME>TH82.auditletter.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
The Board of Trustees and Shareholders
Credit Suisse High Yield Bond Fund:
    We have audited the accompanying statement of
assets and liabilities of Credit Suisse High Yield
Bond Fund (the "Fund") including the schedule of
investments, as of October 31, 2017, and the related
statements of operations and cash flows for the year
then ended, the statements of changes in net assets
for each of the years in the two-year period then
ended, and the financial highlights for each of the
years in the three-year period then ended. These
financial statements and financial highlights are the
responsibility of the Fund's management. Our
responsibility is to express an opinion on these
financial statements and financial highlights based
on our audits. The accompanying financial
highlights for each of the years in the two-year
period ended October 31, 2014 were audited by
other independent registered public accountants
whose report thereon dated December 29, 2014,
expressed an unqualified opinion on those financial
highlights.

    We conducted our audits in accordance with the
standards of the Public Company Accounting
Oversight Board (United States). Those standards
require that we plan and perform the audits to
obtain reasonable assurance about whether the
financial statements and financial highlights are free
of material misstatement. An audit includes
examining, on a test basis, evidence supporting the
amounts and disclosures in the financial statements.
Our procedures included confirmation of securities
owned as of October 31, 2017, by correspondence
with the custodian and broker or by other
appropriate auditing procedures. An audit also
includes assessing the accounting principles used
and significant estimates made by management, as
well as evaluating the overall financial statement
presentation. We believe that our audits provide a
reasonable basis for our opinion.

    In our opinion, the financial statements and
financial highlights referred to above present fairly,
in all material respects, the financial position of
Credit Suisse High Yield Bond Fund as of October
31, 2017, the results of its operations and cash flows
for the year then ended, and the changes in its net
assets for each of the years in the two-year period
then ended, and the financial highlights for each of
the years in the three-year period then ended, in
conformity with U.S. generally accepted accounting
principles.

/s/KPMG LLP
New York, New York
December 28, 2017


</TEXT>
</DOCUMENT>
