UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

_________________________

FORM 8-K

_________________________

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): June 2913, ~~2020~~2023 (June 12, 2023)

_________________________

Credit Suisse High Yield Bond Fund

(Exact name of registrant as specified in its charter)

Delaware		811-08777		13-4009166
(State or other jurisdiction of incorporation)		(Commission File No.)		(I.R.S. Employer Identification No.)

_________________________

Delaware

(State or other jurisdiction of
incorporation)

811-08777

(Commission File No.)

13-4009166

(I.R.S. Employer Identification
No.)

Eleven Madison Avenue

New York, New York 10010

(Address of principal executive offices)

Registrant’s telephone number, including area code: (212) 325-2000

Not Applicable

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

~~Item~~Securities ~~4.01.~~registered ~~Changes~~pursuant into ~~Registrant’s~~Section 12(b) of the ~~Certifying Accountant.~~Act:

(a) Dismissal of independent registered public accounting firm

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Shares of Beneficial Interest, $0.001 par value per share		DHY		NYSE American

OnIndicate ~~June 25,~~by ~~2020~~check ~~the~~mark ~~Board~~whether ~~of Trustees (~~the ~~“Board”)~~registrant ofis ~~Credit~~an ~~Suisse~~emerging ~~High~~growth company ~~Yield~~as ~~Bond~~defined ~~Fund~~in (Rule 405 of the Securities ~~“Fund”),~~Act ~~approved~~of ~~the dismissal~~1933 (§230.405 of ~~KPMG~~this ~~LLP (“KPMG”~~chapter) as or Rule 12b-2 of the ~~independent~~Securities ~~registered~~Exchange ~~public~~Act ~~accounting~~of ~~firm for the Fund~~1934 (§240.12b-2 ~~The Board’s decision to approve the dismissal~~ of ~~KPMG~~this ~~was recommended by the Audit Committee of the Board~~chapter).

~~The reports of KPMG on the Fund’s financial statements as of and for the two most recent fiscal years (ended October 31, 2019 and~~¨ ~~October 31,~~Emerging ~~2018)~~growth ~~did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles.~~ company

~~During~~If ~~the~~an ~~Fund’s~~emerging ~~two~~growth ~~most recent fiscal years (ended October 31~~company, ~~2019~~indicate ~~and~~by ~~October 31,~~check ~~2018)~~mark ~~and~~if ~~during~~ the ~~period from the end~~registrant ofhas ~~the~~elected ~~most~~not ~~recently~~to ~~completed~~use ~~fiscal~~the ~~year~~extended ~~through~~transition ~~June 25,~~period ~~2020,~~for ~~there~~complying ~~were~~with ~~no disagreements between the Fund and KPMG on~~ any ~~matter~~new ~~of accounting principles~~ or ~~practices,~~revised financial ~~statement~~accounting ~~disclosure~~standards orprovided ~~auditing scope or procedures, which~~pursuant ~~disagreements, if not resolved~~ to ~~the satisfaction~~ Section 13(a) of ~~KPMG, would have caused them to make reference to~~ the ~~subject~~Exchange ~~matter of the disagreements in their report on the financial statements of the Fund for such periods~~Act. ¨

During the Fund’s two most recent fiscal years (ended October 31, 2019 and October 31, 2018) and during the period from the end of the most recently completed fiscal year through June 25, 2020, there were no “reportable events” (as defined in Item ~~304(a)(1)(v)~~ of8.01. ~~Regulation~~Other ~~S-K under the Securities Exchange Act of 1934, as amended (the “Exchange Act”))~~Events.

~~The~~On ~~Fund~~June 12, ~~has~~2023 ~~provided~~(the ~~KPMG~~“Closing ~~with~~Date”), Credit aSuisse ~~copy~~Group ofAG ~~the~~(“CS ~~foregoing~~Group”) ~~disclosures~~merged with and ~~has~~into ~~requested that~~UBS ~~KPMG~~Group ~~furnish~~AG, ita global financial services company (“UBS Group”), with aUBS ~~letter~~Group ~~addressed~~remaining toas the ~~Securities~~surviving ~~and~~company ~~Exchange~~(the ~~Commission~~“Transaction”), ~~stating~~pursuant ~~whether~~to ita ~~agrees~~definitive ~~with~~merger ~~the~~agreement ~~statements~~signed ~~made~~on March 19, by2023. ~~the~~CS ~~Fund~~Group ~~set~~was ~~forth~~the ~~above.~~ultimate Aparent ~~copy~~company of ~~KPMG’s~~Credit ~~letter~~Suisse ~~dated~~Asset ~~June 26~~Management, ~~2020~~LLC is(“Credit ~~filed~~Suisse”), asCredit Suisse ~~Exhibit~~High 16Yield Bond Fund’s (the “Fund”) investment manager.1 toAs a result of the Transaction, Credit Suisse is now ~~this~~an ~~Form~~indirect 8wholly-K.owned subsidiary of UBS Group.

The Fund’s investment advisory agreement with Credit Suisse may be deemed to have terminated under applicable law in connection with the closing of the Transaction. The Fund’s Board of Trustees (bthe “Board”) ~~Engagement~~approved ofan ~~new~~interim ~~independent~~investment ~~registered~~advisory ~~public~~agreement ~~accounting~~for ~~firm~~the Fund, which took effect on the Closing Date and permits Credit Suisse to continue to provide investment advisory services to the Fund (for a maximum period of up to 150 days following the Closing Date) until the Fund obtains shareholder approval of a new investment advisory agreement.

~~Upon~~In ~~the~~addition, ~~recommendation~~on June 7, 2023, Credit Suisse and certain of ~~the~~its ~~Audit~~affiliates ~~Committee,~~filed an application (the ~~Board~~“Application”) ~~approved~~for ~~the~~a ~~engagement~~waiver from disqualification under Section 9(a) of the ~~PricewaterhouseCoopers~~Investment ~~LLP~~Company Act of 1940 (the “~~PwC~~1940 Act”) as ~~the~~from ~~independent~~serving ~~registered~~as ~~public~~investment ~~accounting~~adviser ~~firm~~to ~~for~~registered investment companies, including the Fund, ~~for~~in connection with a consent order and final judgment (the ~~fiscal~~“Consent ~~year~~Judgment”) ~~ending~~filed in New Jersey Superior Court on October 3124, ~~2020~~2022. ~~During~~The ~~the~~Consent ~~Fund~~Judgment was entered against certain of Credit Suisse’s ~~two~~affiliates, ~~most~~but ~~recent~~did ~~fiscal~~not ~~years~~involve the ~~(ended~~Fund ~~October~~or the services that Credit Suisse and its affiliates provided to the Fund. Because Credit Suisse is an affiliate of the entities subject to the Consent Judgment, it could also be subject to disqualification under Section 319(a), ~~2019~~despite not being involved in the conduct underlying the Consent Judgment. Upon learning of the terms of the Consent Judgment and ~~October~~the potential consequences thereof under Section 319(a), ~~2018)~~Credit ~~and~~Suisse ~~during~~promptly contacted the ~~period from~~Board and the ~~end~~Staff of the ~~most~~Securities ~~recently~~and ~~completed~~Exchange ~~fiscal~~Commission ~~year~~(the ~~through~~“SEC”), including with respect to Credit Suisse’s view (as supported by outside counsel to the ~~date~~Funds) ofthat ~~this~~the Consent Judgment was not disqualifying. Since the Consent Judgment was entered, Credit Suisse has continued to provide investment advisory services to the Fund (the “Services”).

As requested in the Application, the SEC granted a temporary waiver from Section 9(a) to Credit Suisse and its affiliates, as well as to UBS Group and its affiliates (“UBS”), on June 7, 2023. The temporary waiver became effective on the Closing Date. Credit Suisse and certain of its affiliates also applied for (i) a time-limited 2exemption from Section 9(a) (the “Time-Limited Exemption”), which, if granted, would enable Credit Suisse to provide the Services to the Fund until the 12-month anniversary of the Closing Date (by which point it is currently anticipated that the Services will be transferred to one or more UBS asset management affiliates), and (ii) a permanent exemption from Section 9(a) for UBS (together with the Time-Limited Exemption, the “Exemptions”). The SEC has not yet taken final action on the application for the Exemptions.

~~Form~~No 8-immediate K,changes ~~neither~~to the Fund,’s ~~nor~~investment strategies ~~anyone~~or onportfolio ~~its~~managers ~~behalf~~in ~~consulted~~connection with ~~PwC, on~~the ~~behalf~~Transaction ofor the ~~Fund,~~Time-Limited ~~regarding~~Exemption are anticipated at this time. It is currently expected that the ~~application~~Services ofwill ~~accounting~~be ~~principles~~transferred from Credit Suisse to aUBS ~~specified~~within ~~transaction~~one ~~(either~~year ~~completed~~of orthe ~~proposed)~~Closing Date, ~~the~~subject ~~type~~to ofany approvals ~~audit~~deemed ~~opinion~~necessary. ~~that~~However, ~~might~~such bechanges ~~rendered~~have onnot yet been finalized. Until such time that the ~~Fund’s~~Services ~~financial~~are ~~statements~~transferred, orCredit Suisse ~~any~~expects ~~matter~~to ~~that~~continue ~~was either~~to provide the ~~subject~~Services ofto athe ~~“disagreement,”~~Fund. asIf ~~defined~~the inServices ~~Item 304(a)(1)(iv)~~are ofnot ~~Regulation~~transferred ~~S-K~~to ~~under~~UBS ~~the~~(or ~~Exchange~~another ~~Act~~third ~~and~~party) prior to termination of the ~~instructions~~Time-Limited ~~thereto~~Exemption, orit ais ~~“reportable~~expected ~~event,”~~that asCredit ~~defined~~Suisse ~~in Item 304(a)(1)(v)~~will ofbe ~~Regulation~~disqualified ~~S-K~~from ~~under~~providing the ~~Exchange~~Services ~~Act.~~to the Fund.

~~Item 9.01 Financial Statements and Exhibits.~~SIGNATURES

~~(d)~~Pursuant ~~Exhibits.~~to the requirements of the Securities Exchange Act of 1934, as amended, the Fund has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

ExhibitNo.		Description
Date: June 13, 2023	Credit Suisse High Yield Bond Fund
16.1		Letter dated June 26, 2020 from KPMG LLP to the Securities and Exchange Commission confirming the disclosures contained in Item 4.01 of this report on Form 8-K.
	/s/ Omar Tariq
	Name: Omar Tariq
	Title: Chief Financial Officer and Treasurer

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Fund has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: June 29, 2020				Credit Suisse High Yield Bond Fund
				/s/ Omar Tariq
				Name: Omar Tariq
				Title: Chief Financial Officer and Treasurer

EXHIBIT INDEX

The following exhibit is filed herewith:

Exhibit		Exhibit Description
16.1		Letter of KPMG LLP

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