<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>b52363tfexv99.txt
<DESCRIPTION>LETTER REGARDING FORM 12B-25
<TEXT>
<PAGE>
[KPMG LOGO]

                KPMG LLP                            Telephone  617 988 1000
                99 High Street                      Fax        617 988 0800
                Boston, MA 02110-2371               Internet   www.us.kpmg.com


November 3, 2004

Board of Directors and Management of
The Taiwan Fund, Inc.


Re: Form 12b-25 Notification of Late Filing of Form N-SAR

We are providing this letter in regards to management's reasons for the late
filing of The Taiwan Fund, Inc.'s (the Fund) annual Form N-SAR, as included in
the Fund's Form 12b-25 filing, and in particular, item (c) of Part II -Rules
12b-25(b) and (c). Due to the timing of when it was determined that there were
errors in the Fund's accounting records, we were unable to complete our audit
procedures within the time period necessary to avoid a late filing of the
financial statements.

Further, as noted by management in the 12b-25 filing, we observed a material
weakness in the Fund's internal control which we have noted in a draft of our
internal control letter (the Letter) provided to management of the Fund. The
requested extension to file the Form N-SAR is also necessary to allow management
the appropriate time to prepare a response to the Letter to also be included in
the Fund's Form N-SAR Filing, as required by Sub-item 77B of Form N-SAR.


/s/ KPMG LLP

</TEXT>
</DOCUMENT>
