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April 27, 2007

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for the Taiwan Fund, Inc (the Fund)
and, under the dates of October 19, 2006 and October 21, 2005, we reported on
the financial statements of the Fund as of and for the years ended August 31,
2006 and 2005, respectively. On January 29, 2007 we were dismissed. We have read
the Fund's statements included under Sub-Item 77k of its Form N-SAR dated April
23, 2007, and we agree with such statements except that we are not in a position
to agree or disagree with the Fund's statement that the change in accountants
was approved by the Audit Committee and the Board of Directors of the Fund on
January 22, 2007.

Very Truly Yours,

/s/ KPMG LLP










          KPMG LLP, a U.S. limited liability partnership, is the U.S.
            member firm of KPMG International, a Swiss cooperative.