<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>
