<SEC-DOCUMENT>0001236835-14-000305.txt : 20141224
<SEC-HEADER>0001236835-14-000305.hdr.sgml : 20141224
<ACCEPTANCE-DATETIME>20141224150808
ACCESSION NUMBER:		0001236835-14-000305
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141031
FILED AS OF DATE:		20141224
DATE AS OF CHANGE:		20141224
EFFECTIVENESS DATE:		20141224

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA FUND INC
		CENTRAL INDEX KEY:			0000845379
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05749
		FILM NUMBER:		141310045

	BUSINESS ADDRESS:	
		STREET 1:		TWO AVENUE DE LAFAYETTE
		STREET 2:		PO BOX 5049 (02206-5049)
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02111
		BUSINESS PHONE:		6176622789

	MAIL ADDRESS:	
		STREET 1:		TWO AVENUE DE LAFAYETTE
		STREET 2:		PO BOX 5049 (02206-5049)
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02111
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
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000 F000000 Y
000 G000000 N
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000 I000000 6.1
000 J000000 A
001 A000000 THE CHINA FUND, INC.
001 B000000 811-05749
001 C000000 8882462255
002 A000000 P.O. Box 5049
002 B000000 Boston
002 C000000 MA
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012 A000001 AST FUND SOLUTIONS
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013 A000001 TAIT, WELLER & BAKER, LLP
013 B010001 PHILADELPHIA
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015 B000001 C
<PAGE>      PAGE  2
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015 A000002 HSBC BANK (CHINA) CO., LTD.
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015 C010002 SHENZHEN
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015 C010010 LUXEMBOURG
<PAGE>      PAGE  3
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020 A000008 CHINA INTERNATIONAL CAPITAL CORP. HONG KONG
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020 A000009 DEUTSCHE BANK SECURITIES INC
020 B000009 13-6124068
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<PAGE>      PAGE  4
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SIGNATURE   LAURA DELL
TITLE       TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditletter.txt
<DESCRIPTION>AUDIT LETTER
<TEXT>
REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM



To the Shareholders and Board of Directors
The China Fund, Inc.
Boston, Massachusetts


In planning and performing our audit of the financial statements
of The China Fund, Inc. (the "Fund") as of and for the year
ended October 31, 2014, in accordance with the standards of the
Public Company Accounting Oversight Board (United States),
we considered its internal control over financial reporting,
including control activities for safeguarding securities, as a basis
for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements and to comply
with the requirements of Form N-SAR, but not for the purpose of
expressing an opinion on the effectiveness of the Fund's internal
control over financial reporting.   Accordingly, we express no
such opinion.

The management of the Fund is responsible for establishing and
maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of controls.   A company's internal control over
financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in
accordance with accounting principles generally accepted in the
United States of America.   Such internal control includes
policies and procedures that provide reasonable assurance
regarding prevention or timely detection of unauthorized
acquisition, use or disposition of a company's assets that could
have a material effect on the financial statements.

Because of inherent limitations, internal control over financial
reporting may not prevent or detect misstatements.   Also,
projections of any evaluation of effectiveness to future periods
are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a
control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or
detect misstatements on a timely basis.   A significant deficiency
is a control deficiency, or combination of control deficiencies,
that adversely affects the company's ability to initiate, authorize,
record, process or report financial data reliably in accordance
with accounting principles generally accepted in the United
States of America such that there is more than a remote
likelihood that a misstatement of the company's annual or
interim financial statements that is more than inconsequential
will not be prevented or detected. A material weakness is a
significant deficiency, or combination of significant deficiencies,
that results in more than a remote likelihood that a material
misstatement of the annual or interim financial statements will
not be prevented or detected.




To the Shareholders and Board of Directors
The China Fund, Inc.
Page Two



Our consideration of the Fund's internal control over financial
reporting was for the limited purpose described in the first
paragraph and would not necessarily disclose all deficiencies in
internal control that might be significant deficiencies or
material weaknesses under standards established by the Public
Company Accounting Oversight Board (United States).   However,
we noted no deficiencies in the Fund's internal control over
financial reporting and its operation, including controls for
safeguarding securities, which we consider to be material
weaknesses, as defined above, as of October 31, 2014.

This report is intended solely for the information and use of
management, Shareholders and Board of Directors of the Fund and
the Securities and Exchange Commission, and is not intended to
be and should not be used by anyone other than these specified
parties.




		TAIT, WELLER & BAKER LLP

Philadelphia, Pennsylvania
December 19, 2014






















</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
