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<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>4
<FILENAME>NCEN_4543653978221452.txt
<TEXT>
Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Directors of
Aberdeen Asia-Pacific Income Fund, Inc.:

Opinion on the Financial Statements
We have audited the accompanying statement of assets and
liabilities of Aberdeen Asia-Pacific Income Fund, Inc. (the
Fund), including the portfolio of investments, as of October 31,
2019, the related statement of operations and cash flows for
the year then ended, the statements of changes in net assets
for each of the years in the two-year period then ended, and
the related notes (collectively, the financial statements) and
the financial highlights for each of the years in the five-year
period then ended. In our opinion, the financial statements and
financial highlights present fairly, in all material respects, the
financial position of the Fund as of October 31, 2019, the
results of its operations and its cash flows for the year then
ended, the changes in its net assets for each of the years in
the two-year period then ended, and the financial highlights for
each of the years in the five-year period then ended, in
conformity with U.S. generally accepted accounting principles.

Basis for Opinion
These financial statements and financial highlights are the
responsibility of the Fund's management. Our responsibility is
to express an opinion on these financial statements and
financial highlights based on our audits. We are a public
accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Fund in
accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of
the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about
whether the financial statements and financial highlights are
free of material misstatement, whether due to error or fraud.
Our audits included performing procedures to assess the risks
of material misstatement of the financial statements and
financial highlights, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements and financial highlights. Such procedures also
included confirmation of securities owned as of October 31,
2019, by correspondence with the custodian, brokers, or by
other appropriate auditing procedures when replies from
brokers were not received. Our audits also included evaluating
the accounting principles used and significant estimates made
by management, as well as evaluating the overall presentation
of the financial statements and financial highlights. We believe
that our audits provide a reasonable basis for our opinion.

/s/ kpmg
We have served as the auditor of one or more Aberdeen
investment companies since 2009.
Philadelphia, Pennsylvania
December 27, 2019


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