<SEC-DOCUMENT>0001752724-22-246251.txt : 20221110
<SEC-HEADER>0001752724-22-246251.hdr.sgml : 20221110
<ACCEPTANCE-DATETIME>20221110160918
ACCESSION NUMBER:		0001752724-22-246251
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20220831
FILED AS OF DATE:		20221110
DATE AS OF CHANGE:		20221110
EFFECTIVENESS DATE:		20221110

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:		N-CEN
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04893
		FILM NUMBER:		221377195

	BUSINESS ADDRESS:	
		STREET 1:		ONE LINCOLN STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02111
		BUSINESS PHONE:		1-877-217-9502

	MAIL ADDRESS:	
		STREET 1:		ONE LINCOLN STREET
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02111
</SEC-HEADER>
<DOCUMENT>
<TYPE>N-CEN
<SEQUENCE>1
<FILENAME>primary_doc.xml
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          <officeName>State Street Bank and Trust Company</officeName>
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            <securitiesAgentName>State Street Bank and Trust Company</securitiesAgentName>
            <securitiesAgentLei>571474TGEMMWANRLN572</securitiesAgentLei>
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      <securityRelatedItems>
        <securityRelatedItem>
          <description>Common stock</description>
          <securityClassTitle>Taiwan Fund, Inc.</securityClassTitle>
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      <isIPAReportInternalControl>true</isIPAReportInternalControl>
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    <signature registrantSignedName="TAIWAN FUND INC" signedDate="2022-11-08" signature="Monique Labbe" title="Treasurer and Principal Financial Officer"/>
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-04893_60353377_0822.htm
<TEXT>

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<p align=center style="margin:0in;page-break-after:avoid;text-align:center;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;font-style:normal;layout-grid-mode:line;">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</font></b></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

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<h2 style="margin:0in;page-break-after:avoid;text-align:justify;"><b><font face="Times New Roman" style="font-size:11.0pt;">To the Board of Directors</font></b></h2>

<p style="margin:0in;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">The Taiwan Fund, Inc.</font></b></p>

<p style="margin:0in;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Boston, Massachusetts</font></b></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">In planning and performing our
audit of the financial statements of the Taiwan Fund, Inc. (the &#8220;Fund&#8221;), as of
and for the year ended August 31, 2022, 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-CEN, but not for the purpose of expressing an
opinion on the effectiveness of the Fund&#8217;s internal control over financial
reporting. &#160;Accordingly, we express no such opinion.</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;layout-grid-mode:line;line-height:normal;">The management of the Fund is
responsible for establishing and maintaining effective internal control over
financial reporting.&#160; In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and
related costs of controls. &#160;A company&#8217;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.&#160; A company&#8217;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&#8217;s assets that could have a
material effect on the financial statements.</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Because of inherent limitations,
internal control over financial reporting may not prevent or detect
misstatements. &#160;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.</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">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. &#160;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&#8217;s annual or interim financial
statements will not be prevented or detected on a timely basis.</font></p>

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<h2 style="margin:0in;page-break-after:avoid;text-align:justify;"><b><font face="Times New Roman" style="font-size:11.0pt;">To the Board of Directors</font></b></h2>

<p style="margin:0in;"><b><font style=""><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">The Taiwan Fund, Inc.</font></b></font></b></p>

<p style="margin:0in;"><b><font style=""><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Page Two</font></b></font></b></p>

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<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

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<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;layout-grid-mode:line;line-height:normal;">Our consideration of the Fund&#8217;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).&#160; However, we
noted no deficiencies in the Fund&#8217;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, 2022.</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">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.</font></p>

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<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; /s/</font><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">TAIT,
WELLER &amp; BAKER LLP</font></b></p>

<p style="margin:0in;text-align:justify;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Philadelphia, Pennsylvania </font></b></p>

<p style="margin:0in;text-align:justify;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">October 27, 2022</font></b></p>

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