<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>2
<FILENAME>accnting.txt
<DESCRIPTION>CHANGE IN ACCOUNTANT
<TEXT>
The China Fund, Inc.
c/o State Street Bank and Trust Company
2 Avenue de Lafayette
P.O. Box 5049
Boston, Massachusetts 02206


February 17, 2012

Securities & Exchange Commission
Division of Investment Management
100 F Street, NE
Washington, DC 20549

Commissioners:

Ernst & Young LLP (Ernst & Young) was previously the independent registered
public accounting firm for The China Fund, Inc. (the Fund).  Ernst & Young
notified the Fund that it does not meet the requirements for independence
under Public Company Oversight Board Rule No. 3520 with regard to Allianz,
the parent company of RCM Asia Pacific Limited, the Funds new investment
adviser which was appointed by the Board effective February 12, 2012
subject to stockholder approval.  As a result, Ernst & Young resigned from
its position as the Funds independent registered public accounting firm on
February 13, 2012.  The Audit Committee and the Board of Directors are in
the process of selecting a new firm to serve as the Funds independent
registered public accounting firm for the fiscal year ending October 31,
2012.

Neither of Ernst & Youngs reports on the Funds financial statements for
fiscal year ended in October 31, 2010 and 2011 contained an adverse
opinion or a disclaimer of opinion, nor was either such report qualified
or modified as to uncertainty, audit scope or accounting principles.
During the Funds fiscal year ended October 31, 2010 and 2011, there were
no disagreements with Ernst & Young 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
Ernst & Young, would have caused it to make reference to the subject
matter of the disagreement in its reports on the financial statements
for such years.

On December 30, 2010, Ernst & Young issued its Reports of Registered
Public Accounting Firm included in the Funds Form N-SAR for the fiscal
years October 31, 2010 and 2009 to reflect that subsequent to the filing
of the Funds Form N-SAR for its fiscal year ended October 31, 2009,
management identified certain weaknesses in the operation of the Funds
controls in respect of the Funds direct investment portfolio, which
generally consists of investments which are not publicly traded (direct
investments).  Specifically, those controls did not operate to prevent
the Fund from entering into a transaction in April 2009, being the
purchase of Ugent Holdings Ltd. 12% bond (Ugent), a transaction that
involved certain related parties.  Further, the controls did not operate
with sufficient effectiveness to allow management to detect this issue
on a timely basis.  The issue was identified in October 2010. Promptly
upon identification of the issue, the Funds Board of Directors
instructed Martin Currie Inc., the Funds Direct Investment Manager at
the time, to suspend any further direct investment activity. In addition,
a review by Martin Currie Inc. confirmed that there were no similar
occurrences in connection with any of the Funds other direct investments.
The Fund was reimbursed for the cost of its investment, less any interest
or other income received.  The Audit Committee and the full Board of
Directors discussed this matter with Ernst & Young.  Ernst & Young is
authorized to respond fully to the inquiries of the new firm concerning
this matter, upon the appointment of the new firm.

The Fund has requested that Ernst & Young 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 February 17,
2012, along with Ernst & Youngs 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/ Ms. Laura Dell
Ms. Laura Dell
Treasurer
The China Fund, Inc.

Attachment 77K1 Changes in registrants certifying accountant
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</DOCUMENT>
