EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm


To the Shareholders and Board of Directors of
Global high Income Fund Inc.
In planning and performing our audit of the financial statements of Global High Income Fund Inc. (the "Fund") as of and for the year ended October 31, 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 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 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 receipt
s 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 over safeguarding securities, that we consider to be a material weakness as defined above as of October 31, 2009.
This report is intended solely for the information and use of management, the Members and the Board of Directors of Global 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.

New York, New York
December 28, 2009
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EX-99.77O RULE 10F-3

For period ending October 31, 2009						Exhibit 77O

File number 811-7540

FORM 10f-3FUND: Global High Income Fund Inc.
Name of Adviser or Sub-Adviser UBS Global Asset Management (Americas) Inc.
1.	Issuer: Majapahit Holdings BV 8% due 08/07/2019
2.	Date of Purchase: August 3, 2009	3.  Date offering commenced: August 3, 2009
4.	Underwriters from whom purchased:  Barclays Capital Inc.
5.	"Affiliated Underwriter" managing or participating in syndicate: UBS Investment Bank
6.	Aggregate principal amount or number of shares purchased:  $9,915,500 (Firmwide)
7.	Aggregate principal amount or total number of shares of offering: $743,662,500
8.	Purchase price (net of fees and expenses): $99.155
9.	Initial public offering price:  $99.155
10.	Commission, spread or profit:  N/A
11.  Have the following conditions been satisfied?
YES
NO
a.	The securities are sold in an offering exempt from registration under Section 4(2) of the Securities Act of 1933, Rule 144A or Regulation D.
X

b.    The securities are sold to persons reasonably believed to be "qualified institutional buyers" ("QIBS").
X

c.    The securities are reasonably believed to be eligible for resale to other QIBs
X

d.   The securities were purchased prior to the end of the first day on which any sales are mde (or if a rights offering, the securities were purchased on or before the fourth day preceding on which the offering terminated.)
X

e.   The securities were purchased at a price not more than the price paid by each other purchaser in the offering or any concurrent offering.
X

f.    The underwriting was a firm commitment underwriting.
X

g    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

h.    The issuer of the securities and any predecessor has been in continuous operation for not less than three years.
X

i.    The amount of such securities purchased by the Fund and all other accounts over which the Adviser (or Sub-Adviser, if applicable) exercises investment discretion did not exceed 25% of the principal amount of the offering.
X

j.    No Affiliated Underwriter benefited directly or indirectly from the purchase.
X

Note:  Refer to the Rule 10f-3 Procedures for the definitions of the capitalized terms above.  In particular, "Affiliated Underwriter" is defined as UBS AG and its affiliates.  In the case of a Fund advised by a Sub-Adviser, "Affiliated Underwriter" shall also include any brokerage affiliate of the Sub-Adviser.

Approved:  /s/David Michael			Date:  August 7, 2009
Print Name: David Michael

EX-99.77Q2 ITEM 405

For period ending October 31, 2009						Exhibit 77Q(2)

File number 811-7540


Global High Income Fund Inc.

Section 16 (a) Beneficial Ownership Reporting Compliance

	The registrant is not aware of any report required to be filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, as amended, which was not timely filed.