<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>CH_EX_77B.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>

Report of Independent Registered Public
Accounting Firm

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

In our opinion, the accompanying statement of assets
and liabilities, including the portfolio of investments in
securities, and the related statements of operations and
of changes in net assets and the financial highlights
present fairly, in all material respects, the financial
position of the Aberdeen Chile Fund, Inc. (the "Fund") as
of December 31, 2016, the results of its operations for the
year then ended, the changes in its net assets for each of
the two years in the period then ended and the financial
highlights for each of the five years in the period then
ended, in conformity with accounting principles
generally accepted in the United States of America.
These financial statements and financial highlights
(hereafter referred to as "financial statements") are the
responsibility of the Fund's management.  Our
responsibility is to express an opinion on these financial
statements based on our audits.  We conducted our
audits of these financial statements in accordance with
the standards of the Public Company Accounting
Oversight Board (United States).  Those standards
require that we plan and perform the audit to obtain
reasonable assurance about whether the financial
statements are free of material misstatement.  An audit
includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements,
assessing the accounting principles used and significant
estimates made by management, and evaluating the
overall financial statement presentation.  We believe that
our audits, which included confirmation of securities as
of December 31, 2016 by correspondence with the
custodian, provide a reasonable basis for our opinion.



Philadelphia, Pennsylvania
February 27, 2017



</TEXT>
</DOCUMENT>
