0001752724-23-169952.txt : 20230804 0001752724-23-169952.hdr.sgml : 20230804 20230804082511 ACCESSION NUMBER: 0001752724-23-169952 CONFORMED SUBMISSION TYPE: N-CEN PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20230531 FILED AS OF DATE: 20230804 DATE AS OF CHANGE: 20230804 EFFECTIVENESS DATE: 20230804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WESTERN ASSET GLOBAL HIGH INCOME FUND INC. CENTRAL INDEX KEY: 0001228509 IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: N-CEN SEC ACT: 1940 Act SEC FILE NUMBER: 811-21337 FILM NUMBER: 231142270 BUSINESS ADDRESS: STREET 1: 620 EIGHTH AVENUE STREET 2: 47TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 8887770102 MAIL ADDRESS: STREET 1: 620 EIGHTH AVENUE STREET 2: 47TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 FORMER COMPANY: FORMER CONFORMED NAME: SALOMON BROTHERS GLOBAL HIGH INCOME FUND INC DATE OF NAME CHANGE: 20030617 FORMER COMPANY: FORMER CONFORMED NAME: SALOMON BROTHERS GLOBAL HIGH YIELD FUND INC DATE OF NAME CHANGE: 20030422 N-CEN 1 primary_doc.xml X0404 N-CEN LIVE 0001228509 XXXXXXXX 811-21337 false false false N-2 Western Asset Global High Income Fund Inc. 811-21337 0001228509 549300JWVV1XIQ66WD13 620 Eighth Avenue 47th Floor New York 10018 US-NY US 1-888-777-0102 Computershare lnc. 462 South 4th Street Suite 1600 Louisville 40202 1-502-301-6000 Records related to its function as transfer agent. Western Asset Global High Income Fund Inc. 620 Eighth Avenue 47th Floor New York 10018 1-888-777-0102 Records related to its function as registrant. Western Asset Management Company Limited 10 Exchange Square Primrose Street London GB EC2A 2EN 44-20-7422-3000 Records related to its function as sub-advisor. The Bank of New York Mellon 240 Greenwich Street New York 10286 1-212-495-1784 Records related to its function as custodian. Western Asset Management Company Pte. Ltd. 1 George Street #23-01 Singapore SG 049145 65-6428-3600 Records related to its function as sub-advisor. Western Asset Management Company, LLC 385 East Colorado Boulevard Pasadena 91101 1-626-844-9400 Records related to its function as sub-advisor. Legg Mason Partners Fund Advisor, LLC 280 Park Avenue New York 10017 1-800-822-5544 Records related to its function as investment advisor. N N N-2 Y Eileen A. Kamerick N/A N Jane Trust N/A Y Robert D. Agdern N/A N Nisha Kumar N/A N Daniel P. Cronin N/A N Carol L. Colman N/A N Paolo M. Cucchi N/A N Fred Jensen 003203649 280 Park Avenue 8th Floor New York 10017 XXXXXX N N N N N N PricewaterhouseCoopers LLP 238 5493002GVO7EO8RNNS37 N N N N N N Western Asset Global High Income Fund Inc. 549300JWVV1XIQ66WD13 N 0 0 0 N/A Y N N N N/A N/A N/A Rule 18f-4(d)(ii) (17 CFR 270.18f-4(d)(ii)) Rule 18f-4(e) (17 CFR 270.18f-4(e)) Rule 18f-4 (17 CFR 270.18f-4) Rule 32a-4 (17 CFR 270.32a-4) Rule 12d1-1 (17 CFR 270.12d1-1) Y Y N N Legg Mason Partners Fund Advisor, LLC 801-66785 000140432 549300POFVK5JLWUL193 N Western Asset Management Company Pte. Ltd. 801-67298 000142188 549300GGQQAH8OMMCX51 Y SG N Western Asset Management Company, LLC 801-08162 000110441 549300C5A561UXUICN46 Y N Western Asset Management Company Limited 801-21068 000110427 549300IVCLHPHPOYT226 Y GB N Computershare, Inc. 084-05925 254900Y7PP3ZED9AUY94 N N N Refinitiv Benchmark Services Limited N/A N Refinitiv US LLC 213800HQORQAP68CJJ04 N Bloomberg L.P. 549300B56MD0ZC402L06 N THE CLEARING HOUSE PAYMENTS COMPANY L.L.C. 549300KIB86ZLHRUV723 N Virtu Financial, Inc. 5493001OPW2K42CH3884 N PricingDirect Inc. 549300WIC0TOJ7N7GD54 N S&P Global Inc. Y6X4K52KMJMZE7I7MY94 N ICE Data Pricing & Reference Data, LLC 5493000NQ9LYLDBCTL34 N Bank of America Merill Lynch PriceServe N/A N N The Bank of New York Mellon HPFHU0OQ28E4N0NFVK49 N N Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1)) N Computershare Trust Company, National Association 2549001YYB62BVMSAO13 N N N Legg Mason Partners Fund Advisor, LLC 549300POFVK5JLWUL193 Y N N Clarion Partners Securities, LLC 008-69204 000166384 N/A 0.00000000 Franklin Distributors, LLC 008-53089 000109064 N/A 0.00000000 ROYCE FUND SERVICES, LLC 008-28663 000014470 N/A 0.00000000 Franklin Templeton Investment Services, Inc. 008-43206 000027884 N/A 0.00000000 0.00000000 MORGAN STANLEY & CO. LLC 008-15869 000008209 9R7GPTSO7KV3UQJZQ078 22596531.75000000 UBS SECURITIES LLC 008-22651 000007654 T6FIZBDPKLYJKFCRVK44 9195325.00000000 Santander US Capital Markets LLC 008-68282 000150696 549300LGG2RLWD21SU97 9435132.45000000 GOLDMAN SACHS & CO. LLC 008-00129 000000361 FOR8UP27PHTHYVLBNG30 58656057.84000000 JEFFERIES LLC 008-15074 000002347 58PU97L1C0WSRCWADL48 22270588.25000000 CitiGroup Global Markets Inc. 008-08177 000007059 MBNUM2BPBDO7JBLYG310 43725294.49000000 J.P. Morgan Securities LLC 008-35008 000000079 ZBUT11V806EZRVTWT807 116442391.52000000 CREDIT SUISSE SECURITIES (USA) LLC 008-00422 000000816 1V8Y6QCX6YMJ2OELII46 15982910.72000000 DEUTSCHE BANK SECURITIES, INC. 008-17822 000002525 9J6MBOOO7BECTDTUZW19 8916490.10000000 Merrill Lynch Professional Clearing Corp. 008-33359 000016139 549300PMHS66E71I2D34 41924228.02000000 412121262.65000000 N 174074426.25000000 0.00000000 Common stock Western Asset Global High Income Fund Inc. N N N N N N 1.31000000 3.92000000 6.65000000 7.14000000 false false true false false false false false false false false INTERNAL CONTROL RPT 2 internalcontrolrpt_waghifi.htm PDFtoHTML Conversion Output

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders of Western Asset Global High Income Fund Inc.

In planning and performing our audit of the financial statements of Western Asset Global High Income Fund Inc. (the "Fund") as of and for the year ended May 31, 2023, in accordance with the standards of the Public Company Accounting Oversight Board (United States) ("PCAOB"), 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-CEN, 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 company'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 company'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 company; (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 company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company'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 company'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 PCAOB. 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 a material weakness as defined above as of May 31, 2023.

This report is intended solely for the information and use of the Board of Directors of Western Asset Global High Income 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.


/s/ PricewaterhouseCoopers LLP
Baltimore, Maryland
July 20, 2023

 

PricewaterhouseCoopers LLP, 100 East Pratt Street, Suite 2600, Baltimore, Maryland 21202 T: (410) 783 7600, www.pwc.com/us