<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>
