 | ||||||
| KPMG LLP | ||||||
| 345 Park Avenue | Telephone | 212 758 9700 | ||||
| New York, NY 10154 | Fax | 212 758 9819 | ||||
| Internet | www.us.kpmg.com |
June 26, 2020
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Credit Suisse High Yield Bond Fund (the Fund) and, under the date of December 20, 2019, we reported on the financial statements of the Fund as of and for the years ended October 31, 2019 and 2018. On June 25, 2020, we were dismissed. We have read the Fund’s statements included under Item 4.01(a) of its Form8-K dated June 26, 2020, and we agree with such statements included therein, except that we are not in a position to agree or disagree with the Fund’s statement that the Board of Trustees and the Audit Committee of the Board of Trustees of the Fund approved and recommended the decision to change independent accountants.
| Very truly yours, |
 |
KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.