EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of Western Asset High
Income Opportunity Fund Inc.:

In planning and performing our audit of the financial statements
of Western Asset High Income Opportunity Fund Inc. (the
"Company") as of and for the year ended September 30, 2017, in
accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Company'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 Company's internal control over
financial reporting.  Accordingly, we do not express an opinion
on the effectiveness of the Company's internal control over
financial reporting.

The management of the Company 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 Company'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 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 Company's 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 September 30, 2017.

This report is intended solely for the information and use of
management and the Board of Directors of Western Asset High
Income Opportunity 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/PricewaterhouseCoopers LLP
Baltimore, MD
November 17, 2017

EX-99.77K CHNG ACCNT

Changes in Registrant's certifying accountant
On August 14, 2017, KPMG LLP ("KPMG") resigned, at the request of
Western Asset High Income Opportunity Fund Inc. (the "Fund"), as the
independent registered public accounting firm to the Fund. The Audit
Committee of the Fund's Board of Directors participated in, and
approved, the decision to change the independent registered public
accounting firm. KPMG's reports on the Fund's financial statements for
the fiscal periods ended September 30, 2016 and September 30, 2015
contained no adverse opinion or disclaimer of opinion nor were they
qualified or modified as to uncertainty, audit scope or accounting
principle. During the Fund's fiscal periods ended September 30, 2016
and September 30, 2015 and the subsequent interim period through
August 14, 2017, (i) there were no disagreements with KPMG on any
matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of KPMG, would have caused them to make
reference to the subject matter of the disagreements in connection
with their reports on the Fund's financial statements for such
periods, and (ii) there were no "reportable events" of the kind
described in Item 304(a)(1)(v) of Regulation S-K under the Securities
Exchange Act of 1934, as amended.

The Audit Committee of the Fund's Board of Directors approved the
engagement of PricewaterhouseCoopers LLP ("PwC") as the Fund's
independent registered public accounting firm for the fiscal year
ending September 30, 2017. The selection of PwC does not reflect any
disagreements with or dissatisfaction by the Fund or the Board of
Directors with the performance of the Fund's prior independent
registered public accounting firm, KPMG. During the Fund's fiscal
periods ended September 30, 2016 and September 30, 2015, and the
subsequent interim period through August 14, 2017, neither the Fund,
nor anyone on its behalf, consulted with PwC on items which: (i)
concerned the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Fund's financial statements; or
(ii) concerned the subject of a disagreement (as defined in paragraph
(a)(1)(iv) of Item 304 of Regulation S-K) or reportable events (as
described in paragraph (a)(1)(v) of said Item 304).

The Registrant has requested KPMG to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether
KPMG agrees with the statements contained above. A copy of the letter
from KPMG to the Securities and Exchange Commission is filed as an
exhibit hereto.

EX-99.77K CHNG ACCNT

November 22, 2017
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Western Asset High Income
Opportunity Fund Inc. (File No. 811-07920) (the "Fund") and, under the
date of November 21, 2016, we reported on the financial statements of
the Fund as of and for the year ended September 30, 2016. On August 14,
2017 we resigned at the request of the Fund. We have read the Fund's
statements included under Item 77K of its Form N-SAR dated November 22,
2017, and we agree with such statements, except that we are not in a
position to agree or disagree with the Fund's statement that the change
was approved by the Board of Directors and we are not in a position to
agree or disagree with the Fund's statement that PricewaterhouseCoopers
LLP were not consulted regarding the application of accounting
principles to a specified transaction or the type of audit opinion that
might be rendered on the Fund's financial statements.
Very truly yours,
/s/ KPMG LLP


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