Credit Suisse Large Cap Blend Fund/Inc · NSAR-B · For 12/31/05 · EX-99.77B ACCT LTTR

Filed On 2/28/06 1:20pm ET   ·   SEC File 811-08921   ·   Accession Number 1115688-6-12

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

Document/Exhibit                   Description                      Pages   Size 

 1: NSAR-B      Answer File                                            2      9K 
 2: EX-99.77Q1 OTHR EXHB  Investment Advisory Agreement                6±    27K 
 3: EX-99.77B ACCT LTTR  Accountant Letter                             2±     8K 

EX-99.77B ACCT LTTR   ·   Accountant Letter

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Item 77b                                                                        

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, 2005, 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 control activities for 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 express no such opinion.                   

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.  Such internal control                
over financial reporting includes policies and procedures that                  
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 control deficiency 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 significant deficiency                
is a control deficiency, or combination of control deficiencies,                
that adversely affects the Fund's ability to initiate, authorize,               
record, process or report external financial data reliably in                   
accordance with generally accepted accounting principles such                   
that there is more than a remote likelihood that a misstatement                 
of the Fund's annual or interim financial statements that is                    
more than inconsequential will not be prevented or detected.                    
A material weakness is a control deficiency, or combination of                  
control deficiencies, that results in more than a remote                        
likelihood that a material misstatement of the annual or                        
interim financial statements will not be prevented or detected.                 

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                      
significant deficiencies or 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 for safeguarding securities, material                        
weaknesses as defined above as of December 31, 2005.                            

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                                                          
February 6, 2006                                                                

Dates Referenced Herein   and   Documents Incorporated By Reference

This NSAR-B Filing		Date		Other Filings
For The Period Ended		12/31/05
		2/6/06
Filed On / Filed As Of / Effective As Of		2/28/06
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