| taitweller.com |
September 3, 2026
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Herzfeld Credit Income Fund, Inc. (“the Fund”) Commission File Number 811-06445 |
To whom it may concern:
We have received a copy of, and are in agreement with, the statements concerning our Firm being made by the Fund pursuant to Item 304(a) of Regulation S-K in its Form N-CSR to be filed on or about September 4, 2026, captioned “Changes in and Disagreements with Accountants for Open-End Management Investment Companies.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report.
| Sincerely, | |
 | |
| Tait, Weller & Baker LLP | |
| cc: | Zachary P. Richmond, Treasurer Herzfeld Credit Income Fund, Inc. 119 Washington Ave, Suite 405 Miami Beach, FL 33139 |
