Report of Independent Registered Public Accounting Firm


To the Board of Trustees and Shareholders of
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 2006
in accordance with the standards of the Public Company
Accounting Oversight Board United States we considered
the Funds internal control over financial reporting
including control activities for 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 express no such opinion.

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.  Such
internal control over financial reporting includes
policies and procedures that 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 control deficiency 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 significant deficiency is a
control deficiency or combination of control
deficiencies that adversely affects the funds ability
to initiate authorize record process or report external
financial data reliably in accordance with generally
accepted accounting principles such that there is more
than a remote likelihood that a misstatement of the
funds annual or interim financial statements that is
more than inconsequential will not be prevented or
detected.  A material weakness is a control deficiency
or combination of control deficiencies that results
in more than a remote likelihood that a material
misstatement of the annual or interim financial
statements will not be prevented or detected.

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
significant deficiencies or 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 for safeguarding securities that we consider
to be material weaknesses as defined above as of
October 31 2006.

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.


PricewaterhouseCoopers LLP

December 29, 2006