<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>ex77b.txt
<DESCRIPTION>AUDITOR LETTER
<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, 2017, 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, 2017.

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 19, 2017




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

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