Seward & Kissel LLP
901 K Street, NW
Suite 800
Washington, DC 20001
Telephone: (202) 737-8833
Facsimile: (202) 737-5184
www.sewkis.com
| February 26, 2018 |
Via EDGAR CORRESPONDENCE
Mr. Sonny Oh
Division of Investment Management
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| Re: | AB Bond Fund, Inc. | |
- AB High Yield Portfolio Post-Effective Amendment No. 167 File Nos. 2-48227 and 811-02383 |
Dear Mr. Oh:
This letter supplements our response letter filed with the Securities and Exchange Commission (the "SEC") via EDGAR on February 23, 2018,[1] which responded to comments of the staff (the "Staff") of the SEC to the above-referenced post-effective amendment to the registration statement filed on December 26, 2017, on Form N-1A for AB High Yield Portfolio (the "Fund"), a series of AB Bond Fund, Inc. (the "Registrant"). You provided the Staff's comments to me by telephone on February 9, 2018.
A Staff comment and our response thereto are set forth below.
Prospectus
| Comment: | Please confirm supplementally that the Fund has maintained the records that form the basis for or demonstrate the calculation of the performance of the similarly managed accounts (the "Accounts") referenced under "Management of the Fund – Performance of Similarly Managed Accounts," in accordance with Rule 204-2(a)(16) under the Investment Advisers Act of 1940, as amended (the "Advisers Act"). |
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[1] Accession No. 0000919574-18-002069.
| Response: | Registrant confirms that the Fund has maintained the records that form the basis for or demonstrate the calculation of the performance of the Accounts, in accordance with Rule 204-2(a)(16) under the Advisers Act. |
* * *
If you have any additional comments or questions, please contact Paul M. Miller or the undersigned at (202) 737-8833.
Sincerely,
/s/ Lancelot A. King
Lancelot A. King
cc: Emilie D. Wrapp, Esq.
Eric C. Freed, Esq.
Paul M. Miller, Esq.
