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    UBS Asset Management (Americas) LLC

    Eleven Madison Avenue
    212 325 2000

    New York, NY 10010-3629

June 7, 2024

VIA EDGAR

Mr. Brian Szilagyi

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 Re: Credit Suisse Commodity Strategy Funds (File No. 811-21589)

Credit Suisse Opportunity Funds (File No. 811-09054)

Credit Suisse Trust (File No. 811-07261)

Credit Suisse Asset Management Income Fund, Inc.
(File No. 811-05012)

Credit Suisse High Yield Bond Fund (File No. 811-08777)

Dear Mr. Szilagyi:

On behalf of Credit Suisse
Commodity Return Strategy Fund (the “Commodity Return Fund”), a series of Credit Suisse Commodity Strategy Funds, Credit Suisse
Floating Rate High Income Fund (the “Floating Rate Fund”), Credit Suisse Managed Futures Strategy Fund (the “Managed
Futures Fund”), Credit Suisse Multialternative Strategy Fund (the “Multialternative Fund”), and Credit Suisse Strategic
Income Fund (the “Strategic Income Fund”) each a series of Credit Suisse Opportunity Funds, Credit Suisse Asset Management
Income Fund, Inc. (the “Asset Management Income Fund”), Credit Suisse High Yield Bond Fund (the “High Yield Bond Fund”)
and Commodity Return Strategy Portfolio (the “Commodity Return Portfolio”), a series of Credit Suisse Trust (each, a “Fund”
and collectively, the “Funds”) (each of Credit Suisse Commodity Strategy Funds, Credit Suisse Opportunity Funds, Credit Suisse
Asset Management Income Fund, Inc., Credit Suisse High Yield Bond Fund and Credit Suisse Trust, each a “Registrant” and collectively,
the “Registrants”), this letter responds to comments provided by the staff of the Division of Investment Management (the “Staff”)
of the Securities and Exchange Commission to this office by telephone on May 9, 2024 regarding the annual reports to shareholders for
the fiscal years ended October 31, 2023 and December 31, 2023, as applicable (the “Annual Reports”).

For your convenience, the
substance of the Staff’s comments has been restated below. Each Registrant’s joint or individual responses to each comment,
as applicable, are set out immediately under the restated comment. Unless otherwise indicated, defined terms used herein have the meanings
set forth in the relevant Annual Report(s).

Comment 1:	For the Credit Suisse
Trust - Commodity Return Strategy Portfolio, please add a footnote to the Financial Highlights explaining that the performance disclosed
does not include fees and expenses imposed by variable annuity contracts.

Response:	The Registrant acknowledges
the staff comment and will include a footnote explaining that performance disclosed does not include fees and expenses imposed by variable
annuity contracts to the Financial Highlights in future shareholder reports.

Comment 2:	For the Credit Suisse
Multialternative Strategy Fund, the Expense Limitation Agreement dated November 14, 2023 discloses limits for Class A, C and I whereas
the Fund offers Class A & I. Update the expense limit agreement.

Response: The Registrant acknowledges the
staff comment and the requested change will be made to the agreement.

Comment 3:	For the Credit Suisse
Multialternative Strategy Fund, some of the Basket Swaps have a footnote that Index constituents are listed on the Fund’s website.
The Staff was unable to locate the constituents on the Fund’s website.

Response: The link to the Index constituents
is located at https://am.credit-suisse.com/us/en/asset-management/multialternative-swap-decomposition.html.

Comment 4:	For the Credit Suisse
Floating Rate High Income Fund, the Fund paid a distribution of return of capital, however Item B23 of Form N-CEN was not checked Yes.
Was a Section 19 notice required?

Response: A Section 19 notice was not required
since at the time of the distribution, the Fund was paying out its estimated Net Investment Income (“NII”). At the end of
the fiscal year, once the tax adjustments are taken into account, the Fund was left with a shortfall of NII due to foreign currency losses
and therefore had a reclass of the distribution to return of capital.

Comment 5:	For the Credit Suisse
High Yield Bond Fund and the Credit Suisse Asset Management Income Fund, explain why there is no mention of any changes in the Company’s
charter or by-laws that would delay or prevent a change in control (described in Item 10.1.f of Form N-2) that have not been approved
by shareholders (8b-16(b)(3)) and any changes in the persons who are primarily responsible for the day-to-day management of the portfolio
(described in Item 9.1.C on Form N-2) including any new person's business experience during the past five years and the length of time
he or she has been responsible for the management of the portfolio (8b-16(b)(5)).

Response: The Registrant acknowledges the
staff comment and the information will be disclosed in the Funds’ future Form N-CSR filings.

Comment 6: 	For the Credit Suisse
Asset Management Income Fund, please confirm in future reports that the changes required to be disclosed by paragraphs (b)(2)
through (b)(5) of Section 8b-16 of the Investment Company Act of 1940 should be those “that occurred since the close of the period
covered by the previously transmitted annual shareholder report” rather than “the close of the period covered by the most
recent transmitted annual shareholder report”.

Response: The Registrant acknowledges the staff comment and
confirms that in future reports changes required in B2-B5 of Section 8b-16 should be those that occurred since the closed of the period
of previously transmitted annual shareholder report.

Comment 7: For the Credit Suisse Strategic Income Fund and
the Credit Suisse Floating Rate High Income Fund, both Funds have a significant loan investment. Confirm if any loans are “Covenant
Lite” loans, the extent of the covenant-lite loans, and if the risks are adequately disclosed in the Prospectus.

Response: The disclosure regarding “Covenant Lite”
loans is located in the Statement of Additional Information of the Funds. As of October 31, 2023, for the Floating Rate Fund, Covenant
Lite loans consisted of 75.18% of its portfolio and for the Strategic Income Fund, Covenant Lite loans consisted of 37.54% of its portfolio.

Comment 8: For all Funds, the titles of individuals signing
the certifications contained in Form N-CSR do not specifically include the title “Principal Executive Officer” and “Principal
Financial Officer”. Confirm in correspondence that the individuals who signed the certifications provided with the filings are the
Principal Executive Officer and/or Principal Financial Officer, and going forward, please confirm that such titles will be included in
the signed certifications.

Response: The Registrants acknowledges
the staff comment and confirmed that the individuals who signed the Forms N-CSR were the Principal Executive Officer and the Principal
Financial Officer and will include these titles in future reports.

Comment 9: For all Funds, include a
statement that Derivatives are not reflected in the graphical representation of holdings

Response: The Registrants acknowledges
the staff comment and in future reports a statement will be included that Derivatives are not reflected in the graphical representation
of holdings.

Comment 10: For all the Funds, the Form
N-CSR refers to a "fiscal half year" covered by the report for the disclosure related to Form N-CSR Item 11(b). Please utilize
the language provided in Form N-CSR Item 11(b) which refers to period covered by the report not isolated to a particular fiscal half year
and confirm that there have been no such changes in the registrant’s internal control over financial reporting that occurred during
the period.

Response: The Registrants acknowledges
the staff comment and in future reports will refer to period covered by report and confirms no such changes in the internal control during
the period.

Comment 11: Credit Suisse High Yield
Bond Fund, Credit Suisse Commodity Return Strategy Fund, Credit Suisse Strategic Income Fund and the Credit Suisse Trust - Commodity Return
Strategy Portfolio have been identified as Non-Diversified funds, however it appears the Funds are operating as Diversified funds. If
a fund has been operating as a diversified fund for over 3 years, confirm that the fund will receive shareholder approval prior to changing
its status back to non-diversified.

Response: The Registrant acknowledges
the staff comment, supplements were filed on May 2, 2024 identifying the Credit Suisse Commodity Return Strategy Fund and Credit
Suisse Trust – Commodity Return Strategy Portfolio as diversified. Credit Suisse Strategic Income Fund and Credit Suisse High
Yield Bond Fund will update the disclosure in the semi-annual shareholder report. The Adviser acknowledges shareholder approval will
be required to change the Funds back to non-diversified  Funds.

Comment 12: For the Credit Suisse Multialternative
Strategy Fund the Principal Investment Strategies in the Notes to the Financial statements in the Annual Report and Prospectus are different.
In the notes to the Financial Statements it states, “seeks to achieve total return consistent with the risk and return patterns
of a diversified universe of hedge funds” while in the Prospectus it states, “seeks positive absolute returns”. Explain
why current disclosures are appropriate.

Response: The Registrant acknowledges the
staff comment and will update the disclosure in in future shareholder reports. The information was not updated in the Annual Report when
the change was made to the Prospectus.

*   *   *   *   *   *   *   *   *   *

Please do not hesitate to contact me at (212) 325-7349
if you have comments or if you require additional information regarding the shareholder report.

    Respectfully submitted,

    /s/ Karen Regan

    Karen Regan

 cc: Omar Tariq, UBS Asset Management (Americas) LLC

Lou Anne McInnis, Esq., UBS Asset Management (Americas)
LLC

Rose-Ann Bubloski, UBS Asset Management (Americas)
LLC