<DOCUMENT>
<TYPE>EX-99.77Q1 OTHR EXHB
<SEQUENCE>4
<FILENAME>JEQ_77Q1.txt
<DESCRIPTION>EXHIBIT 77Q1
<TEXT>
December 29, 2017

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

Commissioners:

We have read the statements made by Aberdeen Japan
Equity Fund, Inc. (copy attached), which we understand
will be filed with the Securities and Exchange
Commission, pursuant to Item 77K of Form N-SAR, as
part of the Form N-SAR of Aberdeen Japan Equity Fund,
Inc. dated December 29, 2017.  We agree with the
statements concerning our Firm in such Form N-SAR.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

Philadelphia, PA




































EX-99.77K: Changes in registrant's certifying
accountant

Resignation of independent registered public
accounting firm

On September 12, 2017, PricewaterhouseCoopers LLP
("PwC") resigned as the independent registered public
accounting firm for the Aberdeen Japan Equity
Fund, Inc. (the "Fund").

The reports of PwC on the Fund's financial statements as
of and for the fiscal years ended October 31, 2016 and
October 31, 2015 did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified
as to uncertainties, audit scope or accounting principles.

During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through September 12, 2017, there were no
disagreements between the Fund and PwC 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 PwC,
would have caused it to make reference to the subject
matter of the disagreements in its reports on the
financial statements of the Fund for such years.

During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through September 12, 2017, there were no "reportable
events" (as defined in Item 304(a)(1)(v) of Regulation S-
K under the Securities Exchange Act of 1934, as
amended (the "Exchange Act")).

The Fund has provided PwC with a copy of the foregoing
disclosures and has requested that PwC furnish it with a
letter addressed to the Securities and Exchange
Commission stating whether it agrees with the
statements made by the Fund set forth above. A copy of
PwC's letter dated December 29, 2017 is filed as an
exhibit to this Form N-SAR.



Information Classification: Limited Access

Information Classification: Limited Access



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