<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>audit.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders
The Taiwan Fund, Inc.


In planning and performing our audit of the financial statements of The
Taiwan Fund, Inc. the Fund for the year ended August 31, 2007, in accordance
with the standards of the Public Company Accounting Oversight Board United
States, we considered their internal control over financial reporting,
including control activities for 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 NSAR,
but not for the purpose of expressing an opinion on the effectiveness of the
Funds internal control over financial reporting. Accordingly, we express no
such opinion.

The management of the Fund 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 companys 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. Such internal control includes
policies and procedures that provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use or
disposition of a companys assets that could have a material effect on the
financial statements.

Because of 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 control deficiency 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
significant deficiency is a control deficiency, or combination of control
deficiencies, that adversely affects the companys ability to initiate,
authorize, record, process or report financial data reliably in accordance
with generally accepted accounting principles such that there is more than a
remote likelihood that a misstatement of the companys annual or interim
financial statements that is more than inconsequential will not be prevented
or detected. A material weakness is a significant deficiency, or combination
of significant deficiencies, that results in more than a remote likelihood
that a material misstatement of the annual or interim financial statements
will not be prevented or detected.

To the Board of Directors and Shareholders
The Taiwan Fund, Inc.
Page Two


Our consideration of the Funds 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
significant deficiencies or material weaknesses under standards established
by the Public Company Accounting Oversight Board United States.   However, we
noted no deficiencies in the Funds internal control over financial reporting
and its operation, including controls for safeguarding securities, which we
consider to be material weaknesses, as defined above, as of August 31, 2007.

This report is intended solely for the information and use of management,
Shareholders and Board of Directors of The Taiwan Fund, Inc. and the
Securities and Exchange Commission, and is not intended to be and should not
be used by anyone other than these specified parties.





TAIT, WELLER  BAKER LLP

Philadelphia, Pennsylvania
October 26, 2007























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