HELIOS HIGH INCOME FUND, INC - FORM 8-K/A - EX-7.2 - LETTER FROM BBD LLP DATED MAY 28, 2010 - June 3, 2010

Attached files

file filename
8-K/A - HELIOS HIGH INCOME FUND, INC. - HELIOS HIGH INCOME FUND, INCd8ka.htm
EX-99.2 - PRESS RELEASE - HELIOS HIGH INCOME FUND, INCdex992.htm
EX-99.1 - AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31, 2010. - HELIOS HIGH INCOME FUND, INCdex991.htm
EX-7.1 - LETTER FROM PRICEWATERHOUSECOOPERS LLP DATED JUNE 2, 2010 - HELIOS HIGH INCOME FUND, INCdex71.htm

LOGO

May 28, 2010

Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N.W.

Washington, DC 20549

 

RE:  Helios High Income Fund, Inc.

Commission File Number 001-31691

Dear Sirs:

We have received a copy of, and are in agreement with, the statements being made by Helios High Income Fund, Inc. in Item 4.02 of its Form 8-K dated May 27, 2010 and captioned “Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.”

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

 

Sincerely,

/s/ BBD, LLP

BBD, LLP

 

BBD, LLP

CERTIFIED PUBLIC ACCOUNTANTS

ACCOUNTING — AUDIT — TAX — BUSINESS ADVISORY

1835 MARKET STREET, 26TH FLOOR — PHILADELPHIA, PA 19103 — T:215/567-7770 — F:215/567-6081 — www.bbdcpa.com

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