<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>3
<FILENAME>JEQ_77K.txt
<DESCRIPTION>EXHIBIT 77K
<TEXT>
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 Singapore 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.

Engagement of new independent registered public
accounting firm

On September 12, 2017, upon the recommendation of its
Audit Committee, the Board of Directors of the Fund
approved the engagement of KPMG LLP ("KPMG") as
the independent registered public accounting firm for the
Fund for the fiscal year ending October 31, 2017,
contingent on KPMG's delivery of an independence
letter that is satisfactory to the Fund's Audit Committee.
After completing its standard client evaluation
procedures and delivering its independence letter to the
Audit Committee, KPMG accepted the engagement,
which became effective on November 9, 2017.  The
Board and its Audit Committee considered the
engagement of KPMG in connection with the
resignation of the Fund's former independent registered
accounting firm on September 12, 2017, which was
previously disclosed in the Fund's Current Report on
Form 8-K that was filed with the Securities and
Exchange Commission on September 18, 2017 (SEC
Accession Number: 0001104659-17-057523).

During the Fund's fiscal years ended October 31, 2016
and October 31, 2015 and the subsequent interim period
through November 9, 2017, neither the Fund, nor anyone
on its behalf, consulted with KPMG, on behalf of the
Fund, regarding the application of accounting principles
to a specified transaction (either completed or proposed),
the type of audit opinion that might be rendered on the
Fund's financial statements, or any matter that was
either the subject of a "disagreement," as defined in Item
304(a)(1)(iv) of Regulation S-K under the Exchange Act
and the instructions thereto, or a "reportable event," as
defined in Item 304(a)(1)(v) of Regulation S-K under the
Exchange Act.

JEQ




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