REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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CENTRAL INDEX KEY: 0000896665 IRS NUMBER: 223226962 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-07456 FILM NUMBER: 09780004 BUSINESS ADDRESS: STREET 1: 100 BELLEVUE PARKWAY CITY: WILMINGTON STATE: DE ZIP: 19809 BUSINESS PHONE: 800-441-7762 MAIL ADDRESS: STREET 1: 100 BELLEVUE PARKWAY CITY: WILMINGTON STATE: DE ZIP: 19809 FORMER COMPANY: FORMER CONFORMED NAME: SENIOR HIGH INCOME PORTFOLIO INC DATE OF NAME CHANGE: 19930714 NSAR-B 1 answer.fil PAGE 1 000 B000000 02/28/2009 000 C000000 0000896665 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 BLACKROCK SENIOR HIGH INCOME FUND, INC. 001 B000000 811-07456 001 C000000 8004417762 002 A000000 100 BELLEVUE PARKWAY 002 B000000 WILMINGTON 002 C000000 DE 002 D010000 19809 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 BLACKROCK ADVISORS, LLC 008 B000001 A 008 C000001 801-47710 008 D010001 WILMINGTON 008 D020001 DE 008 D030001 19809 008 A000002 BLACKROCK FINANCIAL MANAGEMENT, INC. 008 B000002 S 008 C000002 801-48433 008 D010002 NEW YORK 008 D020002 NY 008 D030002 10022 012 A000001 BNY MELLON SHAREOWNER SERVICES 012 B000001 85-05006 012 C010001 JERSEY CITY 012 C020001 NJ 012 C030001 07310 013 A000001 DELOITTE & TOUCHE LLP 013 B010001 PRINCETON PAGE 2 013 B020001 NJ 013 B030001 08540 014 A000001 BB & T AM DISTRIBUTORS, INC. 014 B000001 8-52396 014 A000002 BLACKROCK CAPITAL MARKETS, LLC 014 B000002 8-67827 014 A000003 BLACKROCK DISTRIBUTORS, INC. 014 B000003 8-048775 014 A000004 BLACKROCK INVESTMENTS, INC. 014 B000004 8-048436 014 A000005 HARRIS WILLIAMS LLC 014 B000005 8-53380 014 A000006 MGI FUNDS DISTRIBUTOR, INC. 014 B000006 8-046960 014 A000007 NATCITY INVESTMENTS, INC. 014 B000007 8-35288 014 A000008 NORTHERN FUNDS DISTRIBUTORS, LLC 014 B000008 8-051242 014 A000009 PNC CAPITAL MARKETS, INC. 014 B000009 8-32493 014 A000010 PNC INVESTMENTS LLC 014 B000010 8-066195 014 A000011 PFPC DISTRIBUTORS, INC. 014 B000011 8-045467 014 A000012 RED CAPITAL MARKETS, INC. 014 B000012 8-31175 015 A000001 BANK OF NEW YORK MELLON 015 B000001 C 015 C010001 NEW YORK 015 C020001 NY 015 C030001 10286 015 E010001 X 015 A000002 J.P. 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BURKE TITLE PRESIDENT EX-99.77B ACCT LTTR 2 ship77b.htm REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and Board of Directors of
BlackRock Senior High Income Fund, Inc.:

In planning and performing our audit of the financial statements of BlackRock Senior High Income Fund, Inc. (the “Fund”), as of and for the year ended February 28, 2009, 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 control 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 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 company'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 company'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 company; (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 company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of a company'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 company'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 Fund's internal control over financial reporting and its operation, including controls for safeguarding securities, that we consider to be a material weakness, as defined above, as of February 28, 2009.

This report is intended solely for the information and use of management and the Board of Directors of BlackRock Senior High Income Fund, Inc. 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/ DELOITTE & TOUCHE LLP

Princeton, New Jersey

April 29, 2009

EX-99.77O RULE 10F-3 3 ship77o.htm FORM 10f-3

FORM 10f-3

THE BLACKROCK FUNDS

Record of Securities Purchased

Under the Trust’s Rule 10f-3 Procedures

Name of Purchasing Portfolio: BlackRock Senior High Income Fund, Inc.(ARK), Managed Account Series: High Income Portfolio (BATS-HINC), BlackRock High Yield Trust (BHY), BlackRock Preferred Opportunity Trust (BPP), BlackRock High Income Fund (BR-HIINC), BlackRock High Yield Bond Portfolio (BR-HIYLD), BlackRock Preferred and Equity Advantage Trust - Preferred Sleeve (BTZ-PREF), BlackRock High Income Portfolio (Ins - Series) (BVA-HI), BlackRock High Income V.I. Fund (Ins - Var Ser) (BVA-HY), BlackRock Corporate High Yield Fund, Inc. (COY), BlackRock Corporate High Yield Fund III, Inc. (CYE), BlackRock Debt Strategies Fund, Inc. (DSU), BlackRock Diversified Income Strategies Fund, Inc. (DVF), BlackRock High Income Shares (HIS), BlackRock Corporate High Yield Fund VI, Inc. (HYT), BlackRock Corporate High Yield Fun d V, Inc. (HYV), BlackRock Preferred & Corporate Income Strategies Fund, Inc. (PSW), BlackRock Preferred Income Strategies Fund, Inc. (PSY)

Issuer: Citigroup Inc.

Date of Purchase: 04/21/2008

Underwriter from whom purchased: Citigroup Global Markets Inc.

Name of Affiliated Underwriter (as defined in the Trust’s procedures) managing or participating in syndicate: Merrill Lynch, Pierce, Fenner & Smith Incorporated

List Members of Underwriting Syndicate:

Citigroup Global Markets Inc., Deutsche Bank Securities Inc., Goldman, Sachs & Co., Lehman Brothers Inc., Merrill Lynch, Pierce, Fenner & Smith Incorporated, Banc of America Securities LLC, Barclays Capital Inc, BNP Paribas Securities Corp, Credit Suisse Securities (USA) LLC, Greenwich Capital Markets, Inc., RBC Capital Markets Corporation, TD Securities (USA) LLC, Guzman & Co., Jackson Securities, LLC, Loop Capital Markets, LLC, Muriel Siebert & Co., Inc., Sandler O’Neil & Partners Group, L.P., The Williams Capital Partners Group, L.P., Toussaint Capital Partners, LLC, Utendahl Capital Group, LLC

Aggregate principal amount purchased (out of total offering) (if an equity offering, list aggregate number of shares purchased (out of total number of shares offered)): (ARK) $2,000,000 out of $6,000,000,000; (BATS-HINC) $1,220,000 out of $6,000,000,000; (BHY) $350,000 out of $6,000,000,000; (BPP) $11,450,000 out of $6,000,000,000; (BR-HIINC) $14,010,000 out of $6,000,000,000; (BR-HIYLD) $18,130,000 out of $6,000,000,000; (BTZ-PREF) $18,250,000 out of $6,000,000,000; (BVA-HI) $300,000 out of $6,000,000,000; (BVA-HY) $930,000 out of $6,000,000,000; (COY) $2,000,000 out of $6,000,000,000; (CYE) $2,000,000 out of $6,000,000,000; (DSU) $4,200,000 out of $6,000,000,000; (DVF) $1,300,000 out of $6,000,000,000; (HIS) $1,000,000 out of $6,000,000,000; (HYT) $3,200,000 out of $6,000,000,000; (HYV) $3,000,000 out of $6,000,000,000; (PSW) $5,800,000 out of $6,000,000,000; (PSY) $23,000,000 out of $6,000,000,000

Aggregate principal amount purchased by funds advised by BlackRock and any purchases by other accounts with respect to which BlackRock has investment discretion (out of the total offering) (if an equity offering, list aggregate number of shares purchased (out of total number of shares offered) $290,000,000 out of $6,000,000,000

Purchase price (net of fees and expenses): $100.00

Date offering commenced (if different from Date of Purchase):

10.

Offering price at end of first day on which any sales were made: 100.125 on 4/28

11.

Have the following conditions been satisfied:

Yes

The securities are part of an issue registered under

the Securities Act of 1933, as amended, which

is being offered to the public, or are Eligible Municipal

Securities, or are securities sold in an

Eligible Foreign

Offering or are securities sold in an Eligible Rule 144A

Offering or part of an issue of government

securities.

_X__

___

The securities were purchased prior to the

end of the first day on which any sales

were made, at a price that was not more

than the price paid by each other

purchaser of securities in that offering

or in any concurrent offering of the

securities (except, in the case of an

Eligible Foreign Offering, for any rights

to purchase required by laws to be granted

to existing security holders of the

Issuer) or, if a rights offering, the

securities were purchased on or before the

fourth day preceding the day on which the

rights offering terminated.

_X__

___

The underwriting was a firm commitment

underwriting.

_X__

___

The commission, spread or profit was

reasonable and fair in relation to that

being received by others for underwriting

similar securities during the same period.

_X__

____

In respect of any securities other than

Eligible Municipal Securities, the issuer

of such securities has been in continuous

operation for not less than three years

(including the operations of predecessors).

_X__

___

Has the affiliated underwriter confirmed

that it will not receive any direct or indirect

benefit as a result of BlackRock's participation

in the offering?

_X__

___

Approved by: ___Walter Mello___ Date: ____05/01/08___

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