<SEC-DOCUMENT>0001398344-14-004896.txt : 20140917
<SEC-HEADER>0001398344-14-004896.hdr.sgml : 20140917
<ACCEPTANCE-DATETIME>20140917160047
ACCESSION NUMBER:		0001398344-14-004896
CONFORMED SUBMISSION TYPE:	NSAR-B/A
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20140630
FILED AS OF DATE:		20140917
DATE AS OF CHANGE:		20140917
EFFECTIVENESS DATE:		20140917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HERZFELD CARIBBEAN BASIN FUND INC
		CENTRAL INDEX KEY:			0000880406
		IRS NUMBER:				650396889
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		NSAR-B/A
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-06445
		FILM NUMBER:		141107792

	BUSINESS ADDRESS:	
		STREET 1:		119 WASHINGTON AVENUE, SUITE 504
		CITY:			MIAMI BEACH
		STATE:			FL
		ZIP:			33139
		BUSINESS PHONE:		3052711900

	MAIL ADDRESS:	
		STREET 1:		119 WASHINGTON AVENUE, SUITE 504
		CITY:			MIAMI BEACH
		STATE:			FL
		ZIP:			33139

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST CUBA FUND INC
		DATE OF NAME CHANGE:	19920929
</SEC-HEADER>
<DOCUMENT>
<TYPE>NSAR-B/A
<SEQUENCE>1
<FILENAME>fp0011656_nsarb.fil
<TEXT>
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012 A000001 STATE STREET BANK AND TRUST COMPANY
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SIGNATURE   REANNA J. M. LEE
TITLE       SECRETARY/TREASURER

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>fp0011656_ex77b.txt
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders of The Herzfeld Caribbean Basin Fund,
Inc.:

In planning and performing our audit of the financial statements of The Herzfeld
Caribbean  Basin  Fund,  Inc.  (the  Fund) as of and for the year ended June 30,
2014,  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 express no
such opinion.

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 (GAAP). 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 GAAP, 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
combination  of deficiencies, in internal control over financial reporting, such
that  there is 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.


<PAGE>


Board  of  Trustees  and Stockholders of The Herzfeld Caribbean Basin Fund, Inc.
August 20, 2014 Page 2 of 2

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 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 a material weakness as
defined above as of June 30, 2014.

This report is intended solely for the information and use of management and the
Board of Directors of the Fund 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/ KPMG LLP
San Francisco, California
August 20, 2014
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>3
<FILENAME>fp0011656_ex77k.txt
<TEXT>
Exhibit: 77K

On  June  30, 2014, KPMG LLP ("KPMG") acquired certain assets of ROTHSTEIN-KASS,
P.A.  (d/b/a  Rothstein  Kass  &  Company,  P.C.)  and certain of its affiliates
("Rothstein  Kass"),  the  independent registered public accounting firm for The
Herzfeld  Caribbean  Basin  Fund  ("the Fund"). As a result of this transaction,
effective  June  30, 2014, Rothstein Kass resigned as the independent registered
public  accounting  firm  for  the  Fund.  Effective June 30, 2014, the Fund, by
action  of its Audit Committee, which was confirmed and approved by its Board of
Directors,  approved the engagement of KPMG as the independent registered public
accounting  firm to the Fund for the fiscal year ended June 30, 2014 and for the
fiscal year ending June 30, 2015.

Rothstein  Kass's  reports  on  the Fund's financial statements for the two most
recent  fiscal  years  contained no adverse opinion or disclaimer of opinion nor
were  they  qualified  or  modified as to uncertainty, audit scope or accounting
principles.  During  the  Fund's two most recent fiscal years: (i) there were no
disagreements  with  Rothstein  Kass  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 Rothstein Kass, would have
caused  it  to  make  reference  to  the  subject matter of the disagreements in
connection  with  its reports on the Fund's financial statements for such years;
and  (ii)  there  were  no  "reportable  events''  of the kind described in Item
304(a)(1)(v)  of  Regulation  S-K  under the Securities Exchange Act of 1934, as
amended.

The selection of KPMG does not reflect any disagreements with or dissatisfaction
by  the  Fund or the Board of Directors with the performance of the Fund's prior
independent registered public accounting firm, Rothstein Kass. During the Fund's
two  most  recent  fiscal  years,  neither  the  Fund, nor anyone on its behalf,
consulted  with KPMG on items which: (i) concerned the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of  audit  opinion that might be rendered on the Fund's financial statements; or
(ii)  concerned  the  subject  of a disagreement (as defined in paragraph (a)(1)
(iv)  of  Item  304  of  Regulation  S-K)  or reportable events (as described in
paragraph (a)(1)(v) of said Item 304).

The Fund has requested that Rothstein Kass furnish it with a letter addressed to
the  Securities  and  Exchange Commission ("SEC") stating whether Rothstein Kass
agrees  with  the above statements with respect to Rothstein Kass. A copy of the
letter from Rothstein Kass to the SEC is filed as an Exhibit to this Form N-SAR.

<PAGE>

August 28, 2014

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-7561

Ladies and Gentlemen:

We  have  read  The  Herzfeld  Caribbean  Basin Fund's statements included under
Exhibit:  77K  of  its Form N-SAR dated June 30, 2014, and are in agreement with
the  statements contained therein concerning our Firm in response to Item 304(a)
of Regulation S-K.

Very truly yours,

/s/Rothstein Kass
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.77Q2 ITEM 405
<SEQUENCE>4
<FILENAME>fp0011656_ex77q2.txt
<TEXT>
Exhibit 77Q2

To  the  Fund's  knowledge, based solely on review of the copies of such reports
furnished  to  the  Fund during the fiscal year ended June 30, 2014, all Section
16(a)  filing  requirements  applicable  to  the Reporting Persons were complied
with,  except that Ms. Lee failed to timely file Form 3. The filing was required
solely  as  a  result  of  her appointment as an insider to the Fund and was not
related to any transactions in the Fund.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
