May 12, 2006 SEC Headquarters 100 F Street, NE Washington, D.C. 20549 To Whom It May Concern: Please be advised that the submission made on May 10, 2006 on behalf of Credit Suisse High Yield Bond Fund (the "Fund") (811-08777) (Accession No: 0000891804-06-001631) on Form N-8A/A under the Investment Company Act of 1940 should be disregarded as it was made in error. Should you have any questions involving this matter, please contact Aaron D. Wasserman, at 212-728-8622 of Willkie Farr & Gallagher LLP, counsel to the Fund. CREDIT SUISSE HIGH YIELD BOND FUND By: /s/ Steven B. Plump --------------------------------------------- Name: Steven B. Plump Title: Chief Executive Officer and President