<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>acctchng.txt
<DESCRIPTION>ACCOUNT LETTER
<TEXT>
Attachment 77K2 - Changes in registrants certifying accountant

February 17, 2012
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:


We have read Item 77-K of Form N-SAR dated February 17, 2012,
of The China Fund, Inc and are in agreement with the statements
contained in paragraphs one, two and three therein. We have no
basis to agree or disagree with other statements of the registrant
contained therein.
Regarding the registrants statement concerning
the lack of internal control to prepare financial statements,
included in the third paragraph therein, we have considered
such matter in determining the nature, timing and extent of
procedures performed relating to our audits of the registrants
2010 and 2009 financial statements.




/s/ Ernst & Young LLP

</TEXT>
</DOCUMENT>
