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February 29, 2012
VIA EDGAR
Bo J. Howell, Esq.
Division of Investment Management
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Credit Suisse High Yield Bond Fund
Post-Effective Amendment No. 2 to Registration Statement on Form N-2
Filed on February 3, 2012
Securities Act File No. 333-176860; Investment Company Act File No. 811-8777
Dear Mr. Howell:
This letter responds to a comment on the above-referenced Post-Effective Amendment (the “Amendment”) that you provided in a telephone conversation with the undersigned on February 28, 2012.
For your convenience, the substance of your comment has been restated below. The Registrant’s response to the comment is set out immediately under the restated comment. Defined terms, unless otherwise defined herein, have the meanings given them in the Amendment.
Comment: In the expense table in the Base Prospectus, please include a maximum sales load that may be charged in an offering and confirm that further post-effective amendments to the Registrant’s registration statement will include a maximum sales load amount in the expense table. A footnote may be included explaining that the Prospectus Supplement will set forth any applicable sales load, which may be lower than the maximum sales load set out in the Base Prospectus expense table.
Response: The Registrant has included a maximum sales load of “up to 5.00%” in the Base Prospectus expense table and confirms that further post-effective amendments to the Registrant’s registration statement will include a maximum sales load amount in the expense table. Footnote (1) to the expense table has been revised to indicate that the applicable sales load set forth in the Prospectus Supplement may be lower than 5.00%.
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