Attached files
| file | filename |
|---|---|
| 8-K - CURRENT REPORT - CHINA FUND INC | v303142_8k.htm |
| February 17, 2012 |
| Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 |
| Ladies and Gentlemen: |
| We have read Item 4.01 of Form 8-K dated February 17, 2012, of The China Fund, Inc and are in agreement with the statements contained in paragraphs one, two and three therein. We have no basis to agree or disagree with other statements of the registrant contained therein. |
| Regarding the registrant's statement concerning the lack of internal control to prepare financial statements, included in the third paragraph therein, we have considered such matter in determining the nature, timing and extent of procedures performed relating to our audits of the registrant's 2010 and 2009 financial statements. |
| /s/ Ernst & Young LLP |