EXHIBIT 77.O
77.O TRANSACTIONS EFFECTED PURSUANT TO RULE 10F-3
Columbia High Yield Fund, Inc.:
Qualifying transactions are listed below. On a quarterly
basis, the Registrant's Board of Directors receives a Form
10F-3 containing information that enables them to determine
that all purchases made during the quarter were effected in
compliance with the Registrant's 10F-3 procedures.
1) Issuer: Park Place Entertainment
Date of Purchase: 2/15/2000
Underwriter from whom Purchased:
Merrill Lynch & Co.
Affiliated Underwriters:
FleetBoston Corp.
Other Members of Syndicate:
Merrill Lynch & Co.
Banc of America Securities LLC
Bear Stearns & Co.
Deutsche Banc Alex Brown
BNY Capital Markets
First Union Securities
Scotia Capital, Inc.
SG Cowen Securities Corp.
Wasserstein Perella & Co.
Aggregate dollar amount of purchase:
$7,000,000 par
Aggregate dollar amount of offering:
$50,000,000
Purchase price (net of fees and expenses):
$6,944,000
Date offering commenced:
2/15/2000
Commission: $56,000
2) Issuer: Flextronic International Ltd.
Subordinated Notes
Date of Purchase: 6/26/2000
Underwriter from whom Purchased:
Salomon Smith Barney
Affiliated Underwriters:
FleetBoston Robertson Stephens
Other Members of Syndicate:
Morgan Stanley Dean Witter
Banc of America Securities LLC
ABN Amro
Aggregate dollar amount of purchase:
$1,000,000 par
Aggregate dollar amount of offering:
$500,000,000
Purchase price (net of fees and expenses):
$984,200
Date offering commenced:
6/26/2000
Commission: $8,000
