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



The Board of Directors
The Taiwan Fund, Inc.
Boston, Massachusetts


In planning and performing our audits of the financial statements of
The Taiwan Fund, Inc. (the Fund), as of and for the year ended August
31, 2008, in accordance with the standards of the Public Company
Accounting Oversight Board (United States), we considered the Funds
internal control over financial reporting, including controls over
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 N-SAR, 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.   A companys internal control over financial
reporting includes those policies and procedures that (1) pertain to
the maintenance of records that, in reasonable detail, accurately and
fairly reflect the transactions and dispositions of the assets of the
company; (2) provide reasonable assurance that transactions are
recorded as necessary to permit preparation of financial statements in
accordance with generally accepted accounting principles, and that
receipts and expenditures of the company are being made only in
accordance with authorizations of management and directors of the
company; and (3) 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 deficiency in internal control over financial reporting 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 material
weakness is a deficiency, or combination of deficiencies, in internal
control over financial reporting, such that there is a reasonable
possibility that a material misstatement of the Funds annual or interim
financial statements will not be prevented or detected on a timely
basis.

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 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 over safeguarding
securities that we consider to be material weaknesses as defined above
as of August 31, 2008.

This report is intended solely for the information and use of
management, the 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 17, 2008








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