INTERNAL CONTROL RPT

Report of Independent Registered Public
Accounting Firm

To the Shareholders and Board of Directors of AB
Income Fund, AB Tax-Aware Fixed Income
Portfolio, AB Short Duration Income Portfolio and
AB Total Return Bond Portfolio, formerly known as
AB Intermediate Bond Portfolio:

In planning and performing our audits of the
financial statements of AB Income Fund, AB Tax-
Aware Fixed Income Portfolio, AB Short Duration
Income Portfolio and AB Total Return Bond
Portfolio, formerly known as AB Intermediate Bond
Portfolio (the "Funds"), four of the portfolios
constituting the AB Bond Fund, Inc., as of and for
the year ended October 31, 2019, 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
opinions 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 Funds' internal control over
financial reporting. Accordingly, we express no
such opinion.

The management of the Funds 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 fund'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 U.S. generally
accepted accounting principles. A fund'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 fund; (2) provide
reasonable assurance that transactions are recorded
as necessary to permit preparation of financial
statements in accordance with U.S. 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
fund'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 fund's 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, 2019.

This report is intended solely for the information
and use of management and the Board of Directors
of AB Income Fund, AB Tax-Aware Fixed Income
Portfolio, AB Short Duration Income Portfolio and
AB Total Return Bond Portfolio, formerly known as
AB 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.

	/s/ Ernst & Young LLP


New York, New York
December 27, 2019

INTERNAL CONTROL RPT

Report of Independent Registered Public
Accounting Firm

To the Shareholders and Board of Directors of AB
Bond Inflation Strategy Portfolio, AB Municipal
Bond Inflation Strategy and AB All Market Real
Return Portfolio:

In planning and performing our audits of the
financial statements of AB Bond Inflation Strategy
Portfolio,  AB Municipal Bond Inflation Strategy
and AB All Market Real Return Portfolio (the
"Funds"), three of the portfolios constituting the AB
Bond Fund, Inc., as of and for the year ended
October 31, 2019, 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 opinions 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 Funds'
internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Funds 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 fund'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 U.S. generally
accepted accounting principles. A fund'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 fund; (2) provide
reasonable assurance that transactions are recorded
as necessary to permit preparation of financial
statements in accordance with U.S. 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
fund'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 fund's 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, 2019.

This report is intended solely for the information
and use of management and the Board of Directors
of AB Bond Inflation Strategy Portfolio, AB
Municipal Bond Inflation Strategy and AB All
Market Real Return 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.

	/s/ Ernst & Young LLP


New York, New York
December 26, 2019