<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>4
<FILENAME>item77q1.txt
<DESCRIPTION>KPMGS READING OF ITEM 77K
<TEXT>
April 27, 2007

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for the Taiwan Fund, Inc (the
Fund) and, under the dates of October 19, 2006 and October 21, 2005, we
reported on the financial statements of the Fund as of and for the
years ended August 31, 2006 and 2005, respectively. On January 29, 2007
we were dismissed. We have read the Fund's statements included under
Sub-Item 77k of its Form N-SAR dated April 27, 2007, and we agree with
such statements except that we are not in a position to agree or
disagree with the Fund's statement that the change in accountants was
approved by the Audit Committee and the Board of Directors of the Fund
on January 22, 2007.

Very Truly Yours,

KPMG
</TEXT>
</DOCUMENT>
