Report of Independent Registered Public Accounting Firm on Supplemental Information

To the Shareholders and the Board of Directors of Neuberger Berman High Yield Strategies Fund Inc.

We have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the statements of assets and liabilities of Neuberger Berman High Yield Strategies Fund Inc. (the “Fund”), including the schedules of investments, as of October 31, 2019 and October 31, 2024, and the related statements of operations and cash flows for the years ended October 31, 2019 and October 31, 2024, the statements of changes in net assets for each of the two years in the period ended October 31, 2019 and October 31, 2024, the financial highlights for each of the five years in the periods ended October 31, 2019 and October 31, 2024, and the related notes (collectively referred to as the “financial statements”) included in the Pre-effective Amendment No. 1 to the Registration Statement (Form N-2, File No. 333-282910) (the “Registration Statement”), and have issued unqualified opinions thereon dated December 20, 2019 and December 26, 2024. We have also audited, in accordance with the standards of the PCAOB, the financial statements of the Fund for the periods indicated in the table below (which are not included in the Registration Statement), and have issued unqualified opinions dated as indicated below.

The accompanying information on page 19 of the Registration Statement under the caption Senior Securities for each of the ten years in the period ended October 31, 2024 has been subjected to audit procedures performed in conjunction with our audits of the Fund’s financial statements. Such information is the responsibility of the Fund’s management.

Our audit procedures included determining whether the information included in the Senior Securities reconciles to  the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information. In forming our opinion on the information, we evaluated whether such information, including its form and content, is presented in conformity with the instructions to Form N-2. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole.

/s/ Ernst & Young LLP

 

We have served as the auditor of one or more Neuberger Berman investment companies since 1954.

 

Boston, Massachusetts

April 4, 2025