<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ex77b.txt
<DESCRIPTION>AUDITOR'S LETTER ON INTERNAL CONTROLS
<TEXT>








REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM



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

In planning and performing our audit of the
financial statements of the Taiwan Fund, Inc. (the
"Fund"), as
of and for the year ended August 31, 2014, 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 N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the
Fund's
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 company's 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
company's 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 company's 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 company's annual or
interim financial statements will not be prevented
or
detected on a timely basis.








Our consideration of the Fund's 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 Fund's 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, 2014.

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.





		/s/TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
October 28, 2014







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

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