<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>kpmgcontrolletter.txt
<DESCRIPTION>KPMG INTERNAL CONTROL LETTER
<TEXT>
            Report of Independent Registered Public Accounting Firm

The Board of Directors
and Stockholders of Central Securities Corporation

In  planning  and  performing  our  audit of the financial statements of Central
Securities Corporation (the "Corporation") as of and for the year ended December
31,  2015,  in  accordance  with  the standards of the Public Company Accounting
Oversight  Board  (United  States),  we  considered  the  Corporation's internal
control   over   financial   reporting,  including  controls  over  safeguarding
securities,  as a basis for designing our auditing procedures for the purpose of
expressing  our  opinion  on  the  financial  statements  and to comply with the
requirements  of Form N-SAR, but not for the purpose of expressing an opinion on
the   effectiveness   of  the  Corporation's  internal  control  over  financial
reporting. Accordingly, we express no such opinion.

The   management   of  the  Corporation  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 company'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 generally
accepted  accounting  principles  (GAAP).  A  company'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 company; (2)
provide  reasonable  assurance  that  transactions  are recorded as necessary to
permit  preparation  of  financial  statements in accordance with GAAP, and that
receipts  and expenditures of the company are being made only in accordance with
authorizations  of  management  and  directors  of  the company; and (3) provide
reasonable  assurance  regarding  prevention or timely detection of unauthorized
acquisition, use or disposition of a company'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
combination  of deficiencies, in internal control over financial reporting, such
that  there  is  reasonable  possibility  that  a  material  misstatement of the
Corporation's  annual  or  interim financial statements will not be prevented or
detected on a timely basis.

Our consideration of the Corporation's 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
Corporation's  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 December 31, 2015.

This report is intended solely for the information and use of management and the
Board  of  Directors  of  Central  Securities Corporation 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/ KPMG LLP

February 1, 2016

</TEXT>
</DOCUMENT>
