-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, FhAvaiPoz6pNzHT9kwIWbQ3B0UtsjlvLj1Pg93c9wFp2FAiH4Co7TxS9PDkOoLqz EwDFbaTeXbVMUnokdcU+Zg== 0000355348-05-000186.txt : 20050531 0000355348-05-000186.hdr.sgml : 20050530 20050531171954 ACCESSION NUMBER: 0000355348-05-000186 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050331 FILED AS OF DATE: 20050531 DATE AS OF CHANGE: 20050531 EFFECTIVENESS DATE: 20050531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HIGH YIELD PLUS FUND INC CENTRAL INDEX KEY: 0000828990 IRS NUMBER: 133459204 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-05468 FILM NUMBER: 05868300 BUSINESS ADDRESS: STREET 1: GATEWAY CENTER THREE 100 MULBERRT ST CITY: NEWARK STATE: NJ ZIP: 07102 BUSINESS PHONE: 2013671495 MAIL ADDRESS: STREET 1: GATEWAY CENTER THREE 100 MULBERRY STREET CITY: NEWARK STATE: NJ ZIP: 07102 NSAR-B 1 answer.fil HIGH YIELD PLUS NSAR PAGE 1 000 B000000 03/31/2005 000 C000000 0000828990 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 U 001 A000000 THE HIGH YIELD PLUS FUND, INC. 001 B000000 811-5468 001 C000000 9738026469 002 A000000 100 MULBERRY ST., GWC 3, 4TH FL. 002 B000000 NEWARK 002 C000000 NJ 002 D010000 07102 002 D020000 4077 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 N 007 B000000 0 007 C010100 1 007 C010200 2 007 C010300 3 007 C010400 4 007 C010500 5 007 C010600 6 007 C010700 7 007 C010800 8 007 C010900 9 007 C011000 10 008 A000001 WELLINGTON MANAGEMENT COMPANY, LLP 008 B000001 A 008 C000001 801-15908 008 D010001 BOSTON 008 D020001 MA 008 D030001 02109 010 A000001 PRUDENTIAL INVESTMENTS LLC 010 B000001 811-31104 010 C010001 NEWARK 010 C020001 NJ 010 C030001 07102 010 C040001 4077 012 A000001 EQUISERVE TRUST COMPANY, N.A. 012 B000001 84-5601 012 C010001 PROVIDENCE 012 C020001 RI 012 C030001 02940 013 A000001 KPMG PAGE 2 013 B010001 NEWARK 013 B020001 NJ 013 B030001 07102 014 A000001 WACHOVIA SECURITIES, LLC 014 B000001 8-037180 015 A000001 BANK OF NEW YORK 015 B000001 C 015 C010001 NEW YORK 015 C020001 NY 015 C030001 10286 015 E010001 X 018 000000 N 019 A000000 N 019 B000000 0 020 C000001 0 020 C000002 0 020 C000003 0 020 C000004 0 020 C000005 0 020 C000006 0 020 C000007 0 020 C000008 0 020 C000009 0 020 C000010 0 021 000000 0 022 A000001 JP MORGAN 022 B000001 13-3224016 022 C000001 5313 022 D000001 3727 022 A000002 GOLDMAN, SACHS & CO. 022 B000002 13-5108880 022 C000002 2584 022 D000002 3807 022 A000003 LEHMAN BROTHERS INC. 022 B000003 13-2518466 022 C000003 5754 022 D000003 4275 022 A000004 MORGAN STANLEY & CO. 022 B000004 13-2655998 022 C000004 2619 022 D000004 2536 022 A000005 CITIGROUP GLOBAL MARKETS INC. 022 B000005 11-2418191 022 C000005 7077 022 D000005 4701 022 A000006 DEUTSCHE BANK SECURITIES CORP. 022 B000006 13-2730828 022 C000006 5416 022 D000006 2434 022 A000007 CREDIT SUISSE FIRST BOSTON CORP. 022 B000007 13-5659485 PAGE 3 022 C000007 3497 022 D000007 2532 022 A000008 MERRILL LYNCH & CO. 022 B000008 13-5674085 022 C000008 2860 022 D000008 2414 022 A000009 UBS WARBURG 022 B000009 13-3873456 022 C000009 4053 022 D000009 2841 022 A000010 BANC OF AMERICA SECURITIES 022 B000010 56-2058405 022 C000010 4628 022 D000010 2764 023 C000000 50931 023 D000000 39699 024 000000 Y 025 A000001 JPMORGAN 025 B000001 13-3224016 025 C000001 D 025 D000001 1100 025 D000002 0 025 D000003 0 025 D000004 0 025 D000005 0 025 D000006 0 025 D000007 0 025 D000008 0 026 A000000 N 026 B000000 Y 026 C000000 N 026 D000000 Y 026 E000000 Y 026 F000000 N 026 G010000 N 026 G020000 N 026 H000000 N 027 000000 N 028 A010000 0 028 A020000 0 028 A030000 0 028 A040000 0 028 B010000 0 028 B020000 0 028 B030000 0 028 B040000 0 028 C010000 0 028 C020000 0 028 C030000 0 028 C040000 0 028 D010000 0 PAGE 4 028 D020000 0 028 D030000 0 028 D040000 0 028 E010000 0 028 E020000 0 028 E030000 0 028 E040000 0 028 F010000 0 028 F020000 0 028 F030000 0 028 F040000 0 028 G010000 0 028 G020000 0 028 G030000 0 028 G040000 0 028 H000000 0 030 A000000 0 030 B000000 0.00 030 C000000 0.00 031 A000000 0 031 B000000 0 032 000000 0 033 000000 0 035 000000 0 036 B000000 0 038 000000 0 042 A000000 0 042 B000000 0 042 C000000 0 042 D000000 0 042 E000000 0 042 F000000 0 042 G000000 0 042 H000000 0 043 000000 0 044 000000 0 045 000000 Y 046 000000 N 047 000000 Y 048 000000 0.500 048 A010000 0 048 A020000 0.000 048 B010000 0 048 B020000 0.000 048 C010000 0 048 C020000 0.000 048 D010000 0 048 D020000 0.000 048 E010000 0 048 E020000 0.000 048 F010000 0 PAGE 5 048 F020000 0.000 048 G010000 0 048 G020000 0.000 048 H010000 0 048 H020000 0.000 048 I010000 0 048 I020000 0.000 048 J010000 0 048 J020000 0.000 048 K010000 0 048 K020000 0.000 049 000000 N 050 000000 N 051 000000 N 052 000000 N 053 A000000 N 054 A000000 Y 054 B000000 Y 054 C000000 N 054 D000000 N 054 E000000 N 054 F000000 N 054 G000000 Y 054 H000000 N 054 I000000 N 054 J000000 Y 054 K000000 N 054 L000000 N 054 M000000 Y 054 N000000 N 055 A000000 Y 055 B000000 Y 056 000000 Y 057 000000 N 058 B000000 N 059 000000 Y 060 A000000 Y 060 B000000 Y 061 000000 0 062 A000000 Y 062 B000000 0.0 062 C000000 0.0 062 D000000 1.8 062 E000000 0.0 062 F000000 0.0 062 G000000 0.0 062 H000000 0.0 062 I000000 0.0 062 J000000 0.0 062 K000000 0.0 062 L000000 0.0 PAGE 6 062 M000000 0.0 062 N000000 0.0 062 O000000 0.0 062 P000000 142.8 062 Q000000 0.0 062 R000000 0.1 063 A000000 0 063 B000000 7.4 066 A000000 N 067 000000 N 068 A000000 N 068 B000000 N 069 000000 N 070 A010000 Y 070 A020000 Y 070 B010000 Y 070 B020000 N 070 C010000 Y 070 C020000 N 070 D010000 Y 070 D020000 N 070 E010000 Y 070 E020000 N 070 F010000 Y 070 F020000 N 070 G010000 Y 070 G020000 N 070 H010000 Y 070 H020000 N 070 I010000 Y 070 I020000 N 070 J010000 Y 070 J020000 N 070 K010000 Y 070 K020000 N 070 L010000 Y 070 L020000 Y 070 M010000 Y 070 M020000 Y 070 N010000 Y 070 N020000 N 070 O010000 Y 070 O020000 Y 070 P010000 Y 070 P020000 N 070 Q010000 Y 070 Q020000 N 070 R010000 Y 070 R020000 N 071 A000000 50987 071 B000000 50490 PAGE 7 071 C000000 89749 071 D000000 56 072 A000000 12 072 B000000 7954 072 C000000 0 072 D000000 0 072 E000000 0 072 F000000 320 072 G000000 128 072 H000000 0 072 I000000 29 072 J000000 130 072 K000000 0 072 L000000 43 072 M000000 33 072 N000000 12 072 O000000 0 072 P000000 721 072 Q000000 0 072 R000000 24 072 S000000 129 072 T000000 0 072 U000000 0 072 V000000 0 072 W000000 136 072 X000000 1705 072 Y000000 0 072 Z000000 6249 072AA000000 3497 072BB000000 1347 072CC010000 0 072CC020000 4342 072DD010000 6719 072DD020000 0 072EE000000 0 073 A010000 0.4200 073 A020000 0.0000 073 B000000 0.0000 073 C000000 0.0000 074 A000000 20 074 B000000 1100 074 C000000 0 074 D000000 88142 074 E000000 0 074 F000000 54 074 G000000 0 074 H000000 0 074 I000000 0 074 J000000 230 074 K000000 0 074 L000000 2021 PAGE 8 074 M000000 39 074 N000000 91606 074 O000000 561 074 P000000 28 074 Q000000 0 074 R010000 0 074 R020000 0 074 R030000 0 074 R040000 29280 074 S000000 0 074 T000000 61737 074 U010000 16029 074 U020000 0 074 V010000 3.85 074 V020000 0.00 074 W000000 0.0000 074 X000000 752 074 Y000000 0 075 A000000 0 075 B000000 89749 076 000000 4.10 077 A000000 Y 077 B000000 Y 077 C000000 N 077 D000000 N 077 E000000 N 077 F000000 N 077 G000000 N 077 H000000 N 077 I000000 N 077 J000000 N 077 K000000 N 077 L000000 N 077 M000000 N 077 N000000 N 077 O000000 N 077 P000000 N 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 N 080 A000000 ICI INSURANCE COMPANY 080 C000000 0 081 A000000 N 081 B000000 0 082 A000000 N 082 B000000 0 083 A000000 N 083 B000000 0 084 A000000 N 084 B000000 0 PAGE 9 085 A000000 Y 085 B000000 N 086 A010000 124 086 A020000 514 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 087 A010000 COMMON STOCK 087 A020000 429906100 087 A030000 HYP 088 A000000 Y 088 B000000 N 088 C000000 N 088 D000000 N SIGNATURE GRACE TORRES TITLE TREASURER EX-99.77B ACCT LTTR 3 attachment77b.txt AUDIT LETTER Report of Independent Registered Public Accounting Firm The Board of Trustees and Shareholders of The High Yield Plus Fund, Inc.: In planning and performing our audit of the financial statements of the High Yield Plus Fund, Inc. (hereafter referred to as the "Fund"), for the year ended March 31, 2005, we considered its internal control, including control activities for safeguarding securities, in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, not to provide assurance on internal control. The management of the Fund is responsible for establishing and maintaining internal control. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. Generally, controls that are relevant to an audit pertain to the entity's objective of preparing financial statements for external purposes that are fairly presented in conformity with accounting principles generally accepted in the United States of America. Those controls include the safeguarding of assets against unauthorized acquisition, use, or disposition. Because of inherent limitations in internal control, error or fraud may occur and not be detected. Also, projection of any evaluation of internal control to future periods is subject to the risk that it may become inadequate because of changes in conditions or that the effectiveness of the design and operation may deteriorate. Our consideration of internal control would not necessarily disclose all matters in internal control that might be material weaknesses under standards of the Public Company Accounting Oversight Board (United States). A material weakness is a significant deficiency, or combination of significant 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. However, we noted no matters involving internal control and its operation, including controls for safeguarding securities, which we consider to be material weaknesses as defined above as of March 31, 2005. This report is intended solely for the information and use of management and the Board of Trustees of the 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. KPMG LLP New York, New York May 23, 2005 -----END PRIVACY-ENHANCED MESSAGE-----