<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>3
<FILENAME>auditorchange.txt
<DESCRIPTION>CHANGE ACCT
<TEXT>
The China Fund, Inc.
c/o State Street Bank and Trust Company
2 Avenue de Lafayette
P.O. Box 5049
Boston, Massachusetts 02206
September 14, 2009
Securities & Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549
Commissioners:
Deloitte & Touche LLP (Deloitte & Touche) was previously the independent
registered public accounting firm for The China Fund, Inc. (the Fund).
Effective September 14, 2009, Deloitte & Touche resigned as the Funds
independent registered public accounting firm and Ernst & Young LLP
was engaged to audit the Funds financial statements for the 2009
fiscal year.  The change was approved by the Audit Committee of the
Board of Directors and ratified by the full Board of Directors.
Deloitte & Touches report on the Funds financial statements for
fiscal year ended in October 31, 2007 and 2008 did not contain an
adverse opinion or a disclaimer of opinion, nor was such report
qualified or modified as to uncertainty, audit scope or accounting
principles.  During the Funds fiscal year ended October 31, 2007
and 2008, there were no disagreements with Deloitte & Touche
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 Deloitte
& Touche, would have caused it to make reference to
the subject matter of the disagreement in its reports on the
financial statements for such years.  The Fund has requested
that Deloitte & Touche LLP furnish a letter addressed to the
Securities and Exchange Commission (SEC) stating whether it
agrees with the above statements.  A copy of this letter,
dated September 14, 2009, along with Deloitte & Touches
response, will be filed as an exhibit to the Funds next Form N-SAR
(in accordance with Sub-Item 77k of Form N-SAR).


Sincerely,


/s/ LAURA HEALY
Ms. Laura Healy
Treasurer
The China Fund, Inc.

</TEXT>
</DOCUMENT>
