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, 2007, in accordance with the standards of the
 Public Company Accounting Oversight Board (United States), we
 considered the Fund's 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 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 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 fund's 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 fund's 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 Fund's 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 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 October 31, 2007.


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 26, 2007