EX-99.77E LEGAL

Legal Proceedings

On October 2, 2003, a purported class action complaint entitled Hindo,
et al. v. AllianceBernstein Growth & Income Fund, et al. (Hindo Complaint)
was filed against the Adviser, Alliance Capital Management Holding L.P.
(Alliance Holding), Alliance Capital Management Corporation, AXA Financial,
Inc., the AllianceBernstein Funds, certain officers of the Adviser
(AllianceBernstein defendants), and certain other unaffiliated defendants,
as well as unnamed Doe defendants. The Hindo Complaint was filed in the
United States District Court for the Southern District of New York by
alleged shareholders of two of the AllianceBernstein Funds. The Hindo
Complaint alleges that certain of the AllianceBernstein defendants failed
to disclose that they improperly allowed certain hedge funds and other
unidentified parties to engage in late trading and market timing of
AllianceBernstein Fund securities, violating Sections 11 and 15 of the
Securities Act, Sections 10(b) and 20(a) of the Exchange Act and Sections
206 and 215 of the Advisers Act. Plaintiffs seek an unspecified amount of
compensatory damages and rescission of their contracts with the Adviser,
including recovery of all fees paid to the Adviser pursuant to such
contracts.

Following October 2, 2003, 43 additional lawsuits making factual allegations
generally similar to those in the Hindo Complaint were filed in various
federal and state courts against the Adviser and certain other defendants.
On September 29, 2004, plaintiffs filed consolidated amended complaints with
respect to four claim types: mutual fund shareholder claims; mutual fund
derivative claims; derivative claims brought on behalf of Alliance Holding;
and claims brought under ERISA by participants in the Profit Sharing Plan
for Employees of the Adviser. All four complaints include substantially
identical factual allegations, which appear to be based in large part on
the Order of the SEC dated December 18, 2003 as amended and restated January
15, 2004 (SEC Order) and the New York State Attorney General Assurance of
Discontinuance dated September 1, 2004 (NYAG Order).

On April 21, 2006, the Adviser and attorneys for the plaintiffs in the mutual
fund shareholder claims, mutual fund derivative claims, and ERISA claims
entered into a confidential memorandum of understanding containing their
agreement to settle these claims. The agreement will be documented by a
stipulation of settlement and will be submitted for court approval at a
later date. The settlement amount ($30 million) which the Adviser previously
accrued and disclosed, has been disbursed. The derivative claims brought on
behalf of Alliance Holding, in which plaintiffs seek an unspecified amount
of damages, remain pending.

It is possible that these matters and/or other developments resulting from
these matters could result in increased redemptions of the AllianceBernstein
Mutual Funds shares or other adverse consequences to the AllianceBernstein
Mutual Funds. This may require the AllianceBernstein Mutual Funds to sell
investments held by those funds to provide for sufficient liquidity and could
also have an adverse effect on the investment performance of the
AllianceBernstein Mutual Funds. However, the Adviser believes that these
matters are not likely to have a material adverse effect on its ability to
perform advisory services relating to the AllianceBernstein Mutual Funds.

EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
AllianceBernstein Bond Fund, Inc.

In planning and performing our audit of the financial statements
of AllianceBernstein Intermediate Bond Portfolio (the Fund),
one of the portfolios constituting the AllianceBernstein Bond
Fund, Inc., as of and for the year ended October 31, 2008, in
accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Funds
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 Funds 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 funds 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 funds 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 funds 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 funds annual or interim financial
statements will not be prevented or detected on a timely basis.
Our consideration of the Funds 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 that might be material weaknesses under
standards established by the Public Company Accounting
Oversight Board (United States). However, we noted no
deficiencies in the Funds 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 October 31, 2008.

This report is intended solely for the information and use
of management and the Board of Directors of AllianceBernstein
Intermediate Bond Portfolio and the Securities and Exchange
Commission and is not intended to be and should not be used
by anyone other than these specified parties.

Ernst & Young LLP

New York, New York
December 29, 2008