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<TYPE>EX-99.77.B
<SEQUENCE>2
<FILENAME>fp0001967_ex9977b.txt
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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON INTERNAL CONTROL
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To the management and Board of Directors of The Herzfeld Caribbean Basin Fund,
Inc.

In planning and performing our audit of the financial statements of The Herzfeld
Caribbean Basin Fund, Inc. as of and for the year ended June 30, 2010, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States) (the "PCAOB"), 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
Herzfeld Caribbean Basin Fund, Inc.'s internal control over financial reporting.
Accordingly, we express no such opinion.

The management of The Herzfeld Caribbean Basin Fund, Inc. 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 generally accepted accounting principles. A company'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 company;
(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 are being made only in
accordance with authorization of management and directors of the company, and
(3) 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 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
combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of The
Herzfeld Caribbean Basin Fund, Inc.'s annual or interim financial statements
will not be prevented or detected on a timely basis.

Our consideration of The Herzfeld Caribbean Basin Fund, Inc.'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 PCAOB. However, we noted no deficiencies involving
internal control over financial reporting and its operation, including controls
for safeguarding securities, that we consider to be material weaknesses as
defined above as of June 30, 2010.

This report is intended solely for the information and use of management and the
Board of Directors of The Herzfeld Caribbean Basin 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.

/s/ ROTHSTEIN, KASS & COMPANY, PC

Roseland, New Jersey
August 16, 2010

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