Credit Suisse Large Cap Blend Fund/Inc · NSAR-B · For 12/31/07 · EX-99.77B ACCT LTTR

Filed On 2/28/08 4:29pm ET   ·   SEC File 811-08921   ·   Accession Number 1115688-8-35

Annual Report of a Money-Management Company   ·   Form N-SAR
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NSAR-B      Answer File                                           10     46K 
 2: EX-99.77B ACCT LTTR  Auditors' Letter                              2±     8K 

EX-99.77B ACCT LTTR   ·   Auditors' Letter

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Report of Independent Registered Public Accounting Firm                         

To the Board of Directors and Shareholders                                      
of Credit Suisse Large Cap Blend Fund, Inc.                                     

In planning and performing our audit of the financial statements of             
Credit Suisse Large Cap Blend Fund, Inc. ("the Fund") as of and for           
the year ended December 31, 2007, in accordance with the standards            
of the Public Company Accounting Oversight Board (United States),             
we considered the Fund's internal control over financial reporting,           
including controls over safeguarding securities, as a basis for               
designing our auditing procedures for the purpose of expressing our           
opinion on the financial statements and to comply with the                    
requirements of Form N-SAR, but not for the purpose of expressing             
an opinion on the effectiveness of the Fund's internal control over           
financial reporting.  Accordingly, we do not express an opinion on            
the effectiveness of the Fund's internal control over financial               
reporting.                                                                    

The management of the Fund is responsible for establishing and                  
maintaining effective internal control over financial reporting.              
In fulfilling this responsibility, estimates and judgments by               
management are required to assess the expected benefits and related           
costs of controls.  A fund's internal control over financial                  
reporting is a process designed to provide reasonable assurance               
regarding the reliability of financial reporting and the preparation          
of financial statements for external purposes in accordance with              
generally accepted accounting principles.  A fund's internal control          
over financial reporting includes those policies and procedures               
that (1) pertain to the maintenance of records that, in reasonable            
detail, accurately and fairly reflect the transactions and                    
dispositions of the assets of the fund; (2) provide reasonable                
assurance that transactions are recorded as necessary to permit               
preparation of financial statements in accordance with generally              
accepted accounting principles, and that receipts and expenditures            
of the fund are being made only in accordance with authorizations             
of management and directors of the fund; and (3)  provide                     
reasonable assurance regarding prevention or timely detection                 
of unauthorized acquisition, use or disposition of a fund's assets            
that could have a material effect on the financial statements.                

Because of its inherent limitations, internal control over financial            
reporting may not prevent or detect misstatements.  Also,                     
projections of any evaluation of effectiveness to future periods              
are subject to the risk that controls may become inadequate                   
because of changes in conditions, or that the degree of compliance              
with the policies or procedures may deteriorate.                              

A deficiency in internal control over financial reporting exists                
when the design or operation of a control does not allow                      
management or employees, in the normal course of performing                   
their assigned functions, to prevent or detect misstatements                  
on a timely basis.  A material weakness is a deficiency, or a                 
combination of deficiencies, in internal control over financial               
reporting, such that there is a reasonable possibility that a                 
material misstatement of the Fund's annual or interim financial               
statements will not be prevented or detected on a timely basis.               

Our consideration of the Fund's internal control over financial                 
reporting was for the limited purpose described in the first                  
paragraph and would not necessarily disclose all deficiencies in              
internal control over financial reporting that might be material              
weaknesses under standards established by the Public Company                  
Accounting Oversight Board (United States).  However, we noted no             
deficiencies in the Fund's internal control over financial                    
reporting and its operation, including controls over safeguarding             
securities, that we consider to be material weaknesses as defined             
above as of December 31, 2007.                                                

This report is intended solely for the information and use of                   
management and the Board of Directors of Credit Suisse Large Cap              
Blend Fund, Inc. and the Securities and Exchange Commission and               
is not intended to be and should not be used by anyone other than             
these specified parties.                                                      

PricewaterhouseCoopers LLP                                                      
February 25, 2008                                                               

Dates Referenced Herein   and   Documents Incorporated By Reference

This NSAR-B Filing		Date		Other Filings
For The Period Ended		12/31/07
		2/25/08
Filed On / Filed As Of / Effective As Of		2/28/08
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