<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<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, 2006, 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 Funds 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 Funds 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 Funds 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, 2006.

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 LLP
February 19, 2007


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