<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>aud.txt
<TEXT>
Report of Independent Registered Public Accounting Firm


To the Board of Directors and Shareholders of
The Chile Fund, Inc.


In planning and performing our audit of the financial statements
of The Chile Fund, Inc. (the "Fund") as of and for the year ended
December 31, 2005, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
the Fund's 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 Fund'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.  Such
internal control over financial reporting includes policies and
procedures that provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition
of a Fund's assets that could have a material effect on the
financial statements.

Because of its 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 control deficiency 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 significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the Fund's ability to initiate, authorize,
record, process or report external financial data reliably in
accordance with generally accepted accounting principles such
that there is more than a remote likelihood that a misstatement
of the Fund's annual or interim financial statements that is more
than inconsequential will not be prevented or detected.  A material
weakness is a control deficiency, or combination of control
deficiencies, that results in more than a remote likelihood that a
material misstatement of the annual or interim financial statements
will not be prevented or detected.

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 over financial reporting that might be significant
deficiencies or 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, that we consider to be material weaknesses
as defined above as of December 31, 2005.

This report is intended solely for the information and use of
management and the Board of Directors of The Chile 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.


PricewaterhouseCoopers
February 17, 2006
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