Attached files

file filename
8-K/A - HELIOS MULTI-SECTOR HIGH INCOME FUND, INC. - HELIOS MULTI-SECTOR HIGH INCOME FUND, INC.d8ka.htm
EX-7.1 - LETTER FROM PRICEWATERHOUSECOOPERS LLP DATED JUNE 2, 2010 - HELIOS MULTI-SECTOR HIGH INCOME FUND, INC.dex71.htm
EX-99.1 - AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED MARCH 31, 2010. - HELIOS MULTI-SECTOR HIGH INCOME FUND, INC.dex991.htm
EX-99.2 - PRESS RELEASE - HELIOS MULTI-SECTOR HIGH INCOME FUND, INC.dex992.htm

LOGO

May 28, 2010

Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N.W.

Washington, DC 20549

 

  RE:    Helios Multi-Sector High Income Fund, Inc.
     Commission File Number 001-32719

Dear Sirs:

We have received a copy of, and are in agreement with, the statements being made by Helios Multi-Sector 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,
LOGO
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