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 Bond Fund, Inc. (constituting, respectively, the
Corporate Bond and U.S. Government Portfolios) (the "Fund"), as of
and for the year ended September 30, 2007, in accordance with the
standards of the Public Company Accounting Oversight Board (United
States), we considered its 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 requirement
s 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 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. Such internal
control includes policies and procedures that 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 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 company"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
company"s annual or interim financial statements that is more than
inconsequential will not be prevented or detected. A material weakness
is a significant deficiency, or combination of significant 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 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, that we consider to be a material weakness as
defined above as of September 30, 2007.

This report is intended solely for the information and use of management
and the Board of Directors of the AllianceBernstein Bond 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.


							Ernst & Young LLP

New York, New York
November 27, 2007

EX-99.77E LEGAL

Exhibit 77E

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.
All state court actions against the Adviser either were voluntarily
dismissed or removed to federal court. On February 20, 2004, the Judicial
Panel on Multidistrict Litigation transferred all federal actions to the
United States District Court for the District of Maryland (the Mutual
Fund MDL). 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 (MOU)
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.