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<TYPE>COVER
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<FILENAME>filename2.txt
<TEXT>
                         SIMPSON THACHER & BARTLETT LLP
                              425 Lexington Avenue
                            New York, New York 10017


Tel:     (212) 455-2000
Fax:     (212) 455-2502


                                                     December 22, 2005

                  Re:  The Asia Tigers Fund, Inc. (File No. 811-8050)
                       The India Fund, Inc. (File No. 811-8266)

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Filing Desk

Ladies and Gentlemen:

     On behalf of the Funds captioned above pursuant to Rule 14a-12 under the
Securities Exchange Act of 1934, as amended, please find a Schedule 14A,
transmitted via direct electronic transmission, containing soliciting material
to be published before furnishing stockholders with a proxy statement.

     Any questions or communications regarding this filing should be directed to
Kathryn Gettles-Atwa (212-455-2195) of this firm.

                                                     Very truly yours,

                                                     /s/ Kathryn Gettles-Atwa
                                                     ---------------------------

                                                     Kathryn Gettles-Atwa
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