<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>th96.Audit.123114.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>

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 AssetManagement Income Fund, Inc. (hereafter referred
to as the "Fund") as of and for the yearended December 31, 2014, in
accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund's internal
control over financialreporting, including controls over safeguarding
securities, as a basis for designing our auditingprocedures 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 anopinion on the effectiveness of the Fund's 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 internalcontrol over financial reporting. In
fulfilling this responsibility, estimates and judgments bymanagement
are required to assess the expected benefits and related costs of
controls. Afund's internal control over financial reporting is a
process designed to provide reasonableassurance 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 reflectthe transactions and dispositions of the assets of the
company; (2) provide reasonableassurance that transactions are
recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting
principles, and that receipts andexpenditures of the company are
being made only in accordance with authorizations ofmanagement and
directors of the fund; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or
disposition of a fund's assetsthat could have a material effect on
the financial statements.

Because of its inherent limitations, internal control over financial
reporting may not prevent ordetect misstatements. Also, projections of
any evaluation of effectiveness to future periods aresubject to the
risk that controls may become inadequate because of changes in
conditions, orthat 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 acontrol does not allow management or
employees, in the normal course of performing theirassigned 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 Fund's internal control over financial
reporting was for the limitedpurpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control over financial reporting that might be material
weaknesses under standardsestablished 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 over safeguarding
securities, that we consider to be material weaknesses as
defined above as of December 31, 2014.

This report is intended solely for the information and use of
management and the Board ofDirectors 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 LLP
New York, New York
February 26, 2015
</TEXT>
</DOCUMENT>
