COVER 8 filename8.htm

 

787 Seventh Avenue

New York, NY 10019-6099

Tel:

212 728 8000

Fax:

212 728 8111

 

February 3, 2012

 

VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

Re:

 

Credit Suisse High Yield Bond Fund

 

 

1933 Act File No. 333-176860

 

Ladies and Gentlemen:

 

On behalf of the above-captioned registered, closed-end investment company (the “Fund”), and in accordance with the requirements of the Securities Act of 1933, as amended (the “1933 Act”), and the Investment Company Act of 1940, as amended (the “1940 Act”), electronically transmitted herewith is Post-Effective Amendment No. 2 to the Fund’s Registration Statement on Form N-2 (the “Amendment”).

 

The Amendment is being filed for the purpose of bringing the financial statements contained in the registration statement and other information up-to-date and to make other non-material changes.

 

Should members of the Staff have any questions or comments concerning the Registration Statement, please call the undersigned at (212) 728-8138.

 

Sincerely,

 

/s/Elliot J. Gluck

 

 

 

Elliot J. Gluck

 

 

 

Enclosures

 

 

cc:           Joanne Doldo, Credit Suisse Asset Management, LLC

Rose F. DiMartino, Willkie Farr & Gallagher LLP

 

NEW YORK    WASHINGTON    PARIS    LONDON    MILAN    ROME    FRANKFURT    BRUSSELS

in alliance with Dickson Minto W.S., London and Edinburgh