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
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 |
| |
| Top | | List All Filings |
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