<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>th96_77b_audit_letter.txt
<DESCRIPTION>TH96 AUDIT LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm


To the Board of Directors and Shareholders of
Credit Suisse Asset Management Income Fund, Inc.:

In planning and performing our audit of the financial statements of Credit
Suisse Asset Management Income Fund, Inc. ("the Fund") as of and for the
year ended December 31, 2011, in accordance with the standards of the
Public Company Accounting Oversight Board (United States), we considered
the Funds 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
Funds internal control over financial reporting.  Accordingly, we do
not express an opinion on the effectiveness of the Fund's internal
control over financial reporting.

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 funds
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 funds
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 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.

Our consideration of the Funds 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 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 its operation, including
controls over safeguarding securities, that we consider to be material
weaknesses as defined above as of December 31, 2011.

This report is intended solely for the information and use of management
and the Board of Directors of Credit Suisse Asset Management Income Fund,
Inc. and the Securities and Exchange Commission and is not intended to be
and should not be used by anyone other than these specified parties.

PricewaterhouseCoopers

Boston, Massachusetts
February 22, 2012
</TEXT>
</DOCUMENT>
