<SEC-DOCUMENT>0001410368-16-002865.txt : 20160825
<SEC-HEADER>0001410368-16-002865.hdr.sgml : 20160825
<ACCEPTANCE-DATETIME>20160825165458
ACCESSION NUMBER:		0001410368-16-002865
CONFORMED SUBMISSION TYPE:	NSAR-B
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20160630
FILED AS OF DATE:		20160825
DATE AS OF CHANGE:		20160825
EFFECTIVENESS DATE:		20160825

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KOREA FUND INC
		CENTRAL INDEX KEY:			0000748691
		IRS NUMBER:				133226146
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NSAR-B
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-04058
		FILM NUMBER:		161852106

	BUSINESS ADDRESS:	
		STREET 1:		ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT
		STREET 2:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		212-739-3000

	MAIL ADDRESS:	
		STREET 1:		ALLIANZ GLOBAL INVESTORS FUND MANAGEMENT
		STREET 2:		1633 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B
<SEQUENCE>1
<FILENAME>answer.fil
<DESCRIPTION>ANSWER FILE
<TEXT>
<PAGE>      PAGE  1
000 B000000 06/30/2016
000 C000000 0000748691
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000 F000000 Y
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000 I000000 6.1
000 J000000 A
001 A000000 THE KOREA FUND, INC.
001 B000000 811-04058
001 C000000 2127393371
002 A000000 1633 BROADWAY
002 B000000 NEW YORK
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010 C010001 NEW YORK
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010 B000002 801-57798
010 C010002 NEW YORK
010 C020002 NY
010 C030002 10019
012 A000001 AMERICAN STOCK TRANSFER & TRUST COMPANY LLC
012 B000001 84-00416
012 C010001 BROOKLYN
012 C020001 NY
012 C030001 11219
013 A000001 PRICEWATERHOUSECOOPERS LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10017
014 A000001 ALLIANZ GLOBAL INVESTORS DISTRIBUTORS LLC
014 B000001 8-041811
014 A000002 PIMCO INVESTMENTS LLC
<PAGE>      PAGE  2
014 B000002 8-68686
014 A000003 PIMCO DEUTSCHLAND GMBH
014 B000003 8-00000
014 A000004 ALLIANZ LIFE FINANCIAL SERVICES, LLC
014 B000004 8-13630
014 A000005 QUESTAR CAPITAL CORPORATION
014 B000005 8-50174
014 A000006 ALLIANZ GLOBAL INVESTORS (SCHWEIZ) AG
014 B000006 8-0000
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014 B000007 8-00000
014 A000008 ROGGE GLOBAL PARTNERS LIMITED
014 B000008 8-00000
015 A000001 STATE STREET BANK & TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
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015 C030001 64105
015 E010001 X
015 A000002 DEUTSCHE BANK
015 B000002 S
015 C010002 SEOUL
015 D010002 REPUBLIC OF KOREA
015 E040002 X
015 A000003 HONGKONG AND SHANGHAI BANKING CORP.
015 B000003 S
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020 B000002 36-3145972
020 C000002     28
020 A000003 MACQUARIE BANK LTD.
020 B000003 98-0141094
020 C000003     25
020 A000004 CLSA (Singapore) Pte Ltd.
020 C000004     24
020 A000005 DAEWOO SECURITIES AMERICA, INC.
020 B000005 13-3674844
020 C000005     21
020 A000006 ITG SECURITIES LTD
<PAGE>      PAGE  3
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020 A000007 WOORI INVESTMENT SECURITIES
020 C000007     20
020 A000008 JPMORGAN CHASE & CO.
020 B000008 13-3224016
020 C000008     16
020 A000009 KOREA INVESTMENT AND SECURITIES
020 C000009     15
020 A000010 SAMSUNG SECURITIES CO LTD
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087 A010000 The Korea Fund, Inc.
087 A020000 500634209
087 A030000 KF
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SIGNATURE   LAWRENCE G. ALTADONNA
TITLE       ASST TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77C VOTES
<SEQUENCE>2
<FILENAME>KoreaVotes.txt
<DESCRIPTION>VOTES
<TEXT>
Stockholder Meeting Results:
The Fund held its annual meeting of stockholders on October 29, 2015.
Stockholders voted as indicated below:


					    Affirmative	  Against   Abstain
Re-election of Marran H. Ogilvie -
Class III to serve until 2018	 	    4,050,315	  86,227    11,937


Re-election of Richard A. Silver -          4,068,005	  68,401    12,074
Class III to serve until 2018


Messrs. Christopher B. Brader, Joseph T. Grause, Jr. and Julian Reid
continue to serve as Directors of the Fund.
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>KF_AuditorsLetter.txt
<DESCRIPTION>ACCOUNTING LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders of The Korea Fund, Inc.

In planning and performing our audit of the financial statements of
The Korea Fund, Inc. ("the Fund") as of and for the year ended June 30,
2016, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund's internal
control over financial reporting, including controls over 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 do not express an opinion on
the effectiveness of the Fund's internal control over financial reporting.

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 fund'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 generally accepted accounting principles.  A fund's
internal control over financial reporting includes those policies and
procedures that (1) pertain to the maintenance of records that, in
reasonable detail, accurately and fairly reflect the transactions and
dispositions of the assets of the fund; (2) provide reasonable assurance
that transactions are recorded as necessary to permit preparation of
financial statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the fund are being
made only in accordance with authorizations of management and directors
of the fund; and (3)  provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition
of a fund's assets that could have a material effect on the
financial statements.

Because of its 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 deficiency in internal control over financial reporting 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 material weakness is a deficiency,
or a combination of deficiencies, in internal control over financial
reporting, such that there is a reasonable possibility that a material
misstatement of the Fund's annual or interim financial statements will
not be prevented or detected on a timely basis.

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 over financial
reporting that might be 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 over safeguarding
securities, that we consider to be material weaknesses as defined
above as of June 30, 2016.

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

PricewaterhouseCoopers LLP
New York, New York
August 24, 2016
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
