<SEC-DOCUMENT>0001193125-14-307893.txt : 20141104
<SEC-HEADER>0001193125-14-307893.hdr.sgml : 20141104
<ACCEPTANCE-DATETIME>20140813114356
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ACCESSION NUMBER:		0001193125-14-307893
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140813

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TAIWAN FUND INC
		CENTRAL INDEX KEY:			0000804123
		IRS NUMBER:				042942862
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO AVENUE DE LAFAYETTE
		STREET 2:		PO BOX 5049 (02206-5049)
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02111
		BUSINESS PHONE:		6176622789

	MAIL ADDRESS:	
		STREET 1:		TWO AVENUE DE LAFAYETTE
		STREET 2:		PO BOX 5049 (02206-5049)
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02111
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<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>The Taiwan Fund</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">August&nbsp;13, 2014 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA EDGAR CORRESPONDENCE</U> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;John Grzeskiewcz </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Investment
Management </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">202.551.6961 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">Re:</TD>
<TD ALIGN="left" VALIGN="top">The Taiwan Fund, Inc. (&#147;Registrant&#148;) </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">(<U>File No.&nbsp;811-04893)</U> </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Grzeskiewicz: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter is written in response to the comments that you provided on August&nbsp;8,&nbsp;2014 regarding the preliminary proxy statement for
the above-referenced Registrant, which was filed on Schedule 14A with the Securities and Exchange Commission (&#147;SEC&#148;) on July&nbsp;30, 2014. The comments of the SEC Staff and the Registrant&#146;s responses are listed below: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>1. Comment</B>: Pursuant to Schedule 14A, Item&nbsp;22(c)(9), provide the aggregate advisory fees paid during the previous year and the amount of advisory
fees the new investment adviser would have received had the proposed advisory fees been in effect for the previous year. If there is a difference between the aggregate advisory fees paid during the previous year and the amount of advisory fees the
new investment adviser would have received had the proposed advisory fees been in effect for the previous year state that difference as a percentage. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Response</B>: The Registrant will provide the disclosure required by Schedule 14A, Item&nbsp;22(c)(9). <B> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>2. Comment</B>: Please confirm whether the proposed advisory fees payable to JF International Management Inc. (JFIMI&#148;) are higher than the advisory
fees payable under the prior investment advisory agreements with Allianz Global Investors U.S. LLC (&#147;Allianz&#148;) and Martin Currie, Inc. (&#147;Martin Currie&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Response</B>: The Registrant confirms that the proposed advisory fees payable to JFIMI are higher than the advisory fees payable under the prior investment
advisory agreement with Allianz and the same as the advisory fees payable under the prior investment advisory agreement with Martin Currie. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>3.
Comment</B>: In the discussion of &#147;Approval Process and the Factors Considered by the Board of Directors in Approving the Proposed Agreements,&#148; please confirm that the Fund has complied with the requirements of Schedule 14A,
Item&nbsp;22(c)(11). </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Response</B>: The Registrant confirms that it has complied with the requirements of Schedule 14A,
Item&nbsp;22(c)(11). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any further comments or questions, please contact me at (617)&nbsp;662-1504. </P>
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<TD VALIGN="top">Sincerely,</TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Brian F. Link</P></TD></TR>
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<TD VALIGN="bottom">Brian F. Link</TD></TR>
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<TD VALIGN="bottom">Secretary of The Taiwan Fund, Inc.</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Cc: Leonard Mackey, Esq. &#150; Clifford Chance US LLP </P>
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