<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, 2007, in accordance with the standards of the Public
Company Accounting Oversight Board (United States),
we considered the Funds internal control over financial reporting,
including controls over 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 Funds internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the
Funds internal control over financial reporting.

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 funds 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 funds 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 fund; (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 fund are being made only in accordance
with authorizations of management and directors of the fund; and
(3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of a funds 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 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 a combination of deficiencies, in internal control
over financial reporting, such that there is a reasonable possibility
that
a material misstatement of the Funds annual or interim financial statements
will not
be prevented or detected on a timely basis.

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 material weaknesses under standards established by
the Public Company Accounting Oversight Board (United States).
However, we noted no deficiencies in the Funds internal control over
financial reporting and its operation, including controls over
safeguarding securities, that we consider to be material weaknesses as
defined above as of December 31, 2007.




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 25, 2008

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