0001410368-11-000351.txt : 20111230 0001410368-11-000351.hdr.sgml : 20111230 20111230114811 ACCESSION NUMBER: 0001410368-11-000351 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20111031 FILED AS OF DATE: 20111230 DATE AS OF CHANGE: 20111230 EFFECTIVENESS DATE: 20111230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CREDIT SUISSE HIGH YIELD BOND FUND CENTRAL INDEX KEY: 0001061353 IRS NUMBER: 134009166 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-08777 FILM NUMBER: 111288424 BUSINESS ADDRESS: STREET 1: ELEVEN MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10010 BUSINESS PHONE: 2123252000 MAIL ADDRESS: STREET 1: ELEVEN MADISON AVENUE CITY: NEW YORK STATE: NY ZIP: 10010 FORMER COMPANY: FORMER CONFORMED NAME: DLJ HIGH YIELD BOND FUND DATE OF NAME CHANGE: 19980508 NSAR-B 1 th82answer.fil ANSWER FILE PAGE 1 000 B000000 10/31/2011 000 C000000 0001061353 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 CREDIT SUISSE HIGH YIELD BOND FUND 001 B000000 811-8777 001 C000000 8002931232 002 A000000 ELEVEN MADISON AVENUE 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10010 002 D020000 3629 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 008 A000001 CREDIT SUISSE ASSET MANAGEMENT, LLC 008 B000001 A 008 C000001 801-37170 008 D010001 NEW YORK 008 D020001 NY 008 D030001 10010 008 D040001 3629 010 A000001 STATE STREET BANK AND TRUST CO. 010 B000001 812-12992 010 C010001 BOSTON 010 C020001 MA 010 C030001 02111 012 A000001 COMPUTERSHARE TRUST COMPANY, NA 012 B000001 85-11340 012 C010001 PROVIDENCE 012 C020001 RI 012 C030001 02940 012 C040001 3010 013 A000001 PRICE WATERHOUSECOOPERS LLP 013 B010001 BOSTON 013 B020001 MA 013 B030001 02110 014 A000001 CASA DE BOLSA CS (MEXICO), S.A. 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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, 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 October 31, 2011. 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 21, 2011 EX-99.77O RULE 10F-3 3 th82_77o_10f3.txt 10F-3 Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: WCA Waste Corp Date Purchased: 5/26/2011 Price per Share: 100 Shares Purchased by the portfolio: 1000 Total Principal Purchased by the Portfolio: $1000000 % of Offering Purchased by the Portfolio: 0.57% Broker: BB&T Corp Member: Lead Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: Ducommun Incorporated Date Purchased: 6/23/2011 Price per Share: 100 Shares Purchased by the Portfolio: 1000 Total Principal Purchased by the Portfolio: $1000000 % of Offering Purchased by the Portfolio: 0.50% Broker: UBS Member: Joint Lead Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: Academy, LTD. Date Purchased: 7/25/2011 Price per Share: 100 Shares Purchased by the Portfolio: 500 Total Principal Purchased by the Portfolio: $500000 % of Offering Purchased by the Portfolio: 0.11% Broker: Goldman Sachs Member: Joint Lead Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: Amerigas Partners LP Date Purchased: 7/27/2011 Price per Share: 100 Shares Purchased by the Portfolio: 500 Total Principal Purchased by the Portfolio: $500000 % of Offering Purchased by the Portfolio: 0.11% Broker: JPMorgan Chase Member: Joint Lead Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: Antero Resources Finance Date Purchased: 7/27/2011 Price per Share: 100 Shares Purchased by the Portfolio: 500 Total Principal Purchased by the Portfolio: $500000 % of Offering Purchased by the Portfolio: 0.13% Broker: JPMorgan Chase Member: Co-Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: American Airlines PT TRS 11-2 Date Purchased: 9/27/2011 Price per Share: 100 Shares Purchased by the Portfolio: 1300 Total Principal Purchased by the Portfolio: $1300000 % of Offering Purchased by the Portfolio: 0.18% Broker: Morgan Stanley Member: Joint Lead Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: American Airlines PT TRS 11-2 Date Purchased: 9/27/2011 Price per Share: 100 Shares Purchased by the Portfolio: 1300 Total Principal Purchased by the Portfolio: $1300000 % of Offering Purchased by the Portfolio: 0.18% Broker: Morgan Stanley Member: Joint Lead Manager Portfolio: CREDIT SUISSE HIGH YIELD BOND FUND Security: FMG Resources August 2006 Date Purchased: 10/25/2011 Price per Share: 100 Shares Purchased by the Portfolio: 600 Total Principal Purchased by the Portfolio: $600000 % of Offering Purchased by the Portfolio: 0.04% Broker: JPMorgan Chase Member: Joint Lead Manager EX-99.77Q2 ITEM 405 4 th82_77q2.txt EXHIBIT Credit Suisse High Yield Bond Fund Section 16 (a) Beneficial Ownership Reporting Compliance Director Filing Status Form # Transaction Enrique Arzac Late Form 4 1 James Cattano Late Form 4 1 Steven Rappaport Late Form 4 1 Terry Bovarnick Late Form 4 1 Lawrence Fox Late Form 4 1