<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>2
<FILENAME>changeacct.txt
<TEXT>
March 24, 2011

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

Commissioners:

We have read the statements made by Aberdeen Australia Equity Fund, Inc.
(copy attached), which we understand were filed with the Securities and
Exchange Commission, as part of the filing on Form N-SAR of Aberdeen
Australia Equity Fund, Inc., dated July 6, 2009.  We agree with the
statements concerning our Firm in such Form N-SAR.

Very truly yours,



PricewaterhouseCoopers LLP












</TEXT>
</DOCUMENT>
