<SEC-DOCUMENT>0001752724-24-245628.txt : 20241104
<SEC-HEADER>0001752724-24-245628.hdr.sgml : 20241104
<ACCEPTANCE-DATETIME>20241104153844
ACCESSION NUMBER:		0001752724-24-245628
CONFORMED SUBMISSION TYPE:	N-CEN
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240831
FILED AS OF DATE:		20241104
DATE AS OF CHANGE:		20241104
EFFECTIVENESS DATE:		20241104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TAIWAN FUND INC
		CENTRAL INDEX KEY:			0000804123
		ORGANIZATION NAME:           	
		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:		241423184

	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
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<DOCUMENT>
<TYPE>INTERNAL CONTROL RPT
<SEQUENCE>2
<FILENAME>NCEN_811-04893_47808109_0824.htm
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<p align=center style="margin:0in;margin-bottom:.0001pt;margin-left:68.15pt;margin-right:47.45pt;margin-top:0in;text-align:center;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM</font></b></p>

<p style="margin:0in;"><b><font face="Times New Roman" lang=EN-US style="font-size:13.0pt;">&nbsp;</font></b></p>

<p style="margin:0in;"><b><font face="Times New Roman" lang=EN-US style="font-size:13.0pt;">&nbsp;</font></b></p>

<h1 style="margin-bottom:.0001pt;margin-left:41.0pt;margin-right:366.0pt;margin-top:8.0pt;"><b><font face="Times New Roman" style="font-size:11.0pt;">To the Board of Directors The Taiwan Fund, Inc.</font></b></h1>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:41.0pt;margin-right:0in;margin-top:.05pt;"><b><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">Boston, Massachusetts</font></b></p>

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

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.6pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><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, 2024, 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&#160; 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.
Accordingly, we express no such</font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;letter-spacing:-.6pt;"> </font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">opinion.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face="Times New Roman" lang=EN-US style="font-size:10.5pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.7pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">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&#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. 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</font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;letter-spacing:-.2pt;"> </font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">statements.</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face="Times New Roman" lang=EN-US style="font-size:10.5pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.7pt;margin-top:.05pt;text-align:justify;text-justify:inter-ideograph;"><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. Also, projections
of any evaluation of effectiveness to future periods are subject to the&#160; risk
that controls may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures may</font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;letter-spacing:-.25pt;"> </font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">deteriorate.</font></p>

<p style="margin:0in;margin-top:.55pt;"><font face="Times New Roman" lang=EN-US style="font-size:10.5pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><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. 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>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:41.0pt;margin-right:19.75pt;margin-top:4.55pt;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">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). 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, 2024.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>


</DIV><HR noshade align="center" width="100%" size=2><DIV STYLE="page-break-before: always">&nbsp;</DIV><a name="page_2"></a><a name="_bclPageBorder2"></a><DIV STYLE="PADDING-RIGHT: 0%; PADDING-LEFT: 0%">
<p style="margin:0in;margin-bottom:.0001pt;margin-left:41.0pt;margin-right:19.8pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:41.0pt;margin-right:19.8pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><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</font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;letter-spacing:-.75pt;"> </font><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">parties.</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:41.0pt;margin-right:19.8pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-top:.5pt;"><font face="Times New Roman" lang=EN-US style="font-size:13.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-top:.2pt;"><b><font face="Times New Roman" lang=EN-US style="font-size:5.5pt;">&nbsp;</font></b></p>

<p style="margin:0in;margin-top:.2pt;text-indent:.5in;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">/s/ TAIT, WELLER &amp; BAKER LLP</font></b></p>

<p style="margin:0in;margin-top:.2pt;text-indent:.5in;"><b><font face="Times New Roman" lang=EN-US style="font-size:12.0pt;">&nbsp;</font></b></p>

<h1 style="margin-bottom:.0001pt;margin-left:41.0pt;margin-right:359.85pt;margin-top:4.6pt;"><b><font face="Times New Roman" style="font-size:11.0pt;">Philadelphia, Pennsylvania October 25, 2024</font></b></h1>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>

<p style="margin:0in;margin-bottom:.0001pt;margin-left:40.95pt;margin-right:19.65pt;margin-top:0in;text-align:justify;text-justify:inter-ideograph;"><font face="Times New Roman" lang=EN-US style="font-size:11.0pt;">&nbsp;</font></p>









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