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SIGNATURE GRACE C. TORRES
TITLE TREASURER
October
30, 1996
SEC Operations Center (OFCIS)
6432 General Green Way
Mail Stop 0-7
Alexandria, VA 22312
Attention: File Support Unit
Re: The High Yield Income Fund, Inc.
File No. 811-5296
Ladies and Gentlemen:
Enclosed is one (1) copy of the Annual
Report on Form N-SAR for The High Yield Income
Fund, Inc. for the period ended August 31, 1996.
The Form N-SAR was filed using the Edgar
system.
Very truly yours,
/s/ Marguerite E. H.
Morrison
Marguerite E.H.
Morrison
Assistant Secretary
Enc.
This report is signed on behalf of the Registrant
in the City of New York and State of New York on
the 30th day of October, 1996.
The High Yield Income Fund, Inc.
Witness: /s/ Marguerite E. H. Morrison
By:/s/Stephen M. Ungerman
Marguerite E.H. Morrison
Stephen M. Ungerman
Assistant Secretary
Assistant Treasurer
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