<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>2
<FILENAME>77K_CH.txt
<DESCRIPTION>CHANGE IN ACCOUNTANT
<TEXT>
EX-99.77K: Changes in registrant's certifying
accountant

Dismissal of independent registered public accounting
firm

            On June 13, 2017, the Board of Directors (the
"Board") of Aberdeen Chile Fund, Inc. (the "Fund") approved
the dismissal of PricewaterhouseCoopers LLP ("PwC") as the
independent registered public accounting firm for the Fund,
effective June 15, 2017. The Board's decision to approve the
dismissal of PwC was recommended by the Audit Committee
of the Board. On June 15, 2017, the Fund dismissed PwC.

            The reports of PwC on the Fund's financial
statements as of and for the two most recent fiscal years
(ended December 31, 2016 and December 31, 2015) did not
contain an adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncertainties, audit scope
or accounting principles.

            During the Fund's two most recent fiscal years
(ended December 31, 2016 and December 31, 2015) and the
subsequent interim period through June 15, 2017, there were
no disagreements between the Fund and PwC on any matter of
accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PwC,
would have caused it to make reference to the subject matter
of the disagreements in its reports on the financial statements
of the Fund for such years.

            During the Fund's two most recent fiscal years
(ended December 31, 2016 and December 31, 2015) and the
subsequent interim period through June 15, 2017, there were
no "reportable events" (as defined in Item 304(a)(1)(v) of
Regulation S-K under the Securities Exchange Act of 1934, as
amended (the "Exchange Act")).

            The Fund has provided PwC with a copy of the
foregoing disclosures and has requested that PwC furnish it
with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the statements
made by the Fund set forth above. A copy of PwC's letter
dated August 29, 2017 is filed as an exhibit to this Form N-
SAR.

Engagement of new independent registered public
accounting firm

            On June 13, 2017, upon the recommendation of
the Audit Committee, the Board approved the engagement of
KPMG LLP ("KPMG") as the independent registered public
accounting firm for the Fund for the fiscal year ending
December 31, 2017, effective June 15, 2017. During the
Fund's two most recent fiscal years (ended December 31,
2016 and December 31, 2015) and the subsequent interim
period through June 15, 2017, neither the Fund, nor anyone on
its behalf consulted with KPMG, on behalf of the Fund,
regarding the application of accounting principles to a
specified transaction (either completed or proposed), the type
of audit opinion that might be rendered on the Fund's financial
statements, or any matter that was either the subject of a
"disagreement," as defined in Item 304(a)(1)(iv) of Regulation
S-K under the Exchange Act and the instructions thereto, or a
"reportable event," as defined in Item 304(a)(1)(v) of
Regulation S-K under the Exchange Act.









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</DOCUMENT>
