Report of Independent Registered Public
Accounting Firm
The Board of Trustees and Shareholders
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, 2018, 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-CEN, but not for
the purpose of expressing an opinion on the
effectiveness of the Fund's internal control
over financial reporting. Accordingly, we
express no such opinion.
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 the 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 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
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 their operation,
including controls over safeguarding
securities that we consider to be a material
weakness as defined above as of October 31,
2018.
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.

/s/KPMG LLP
New York, New York
December 28, 2018