State Street Bank and Trust Company
Legal Services Department
4 Copley Place, 5th Floor
Boston, MA 02116
July 30, 2014
VIA EDGAR
U.S. Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549
| Re: | The Taiwan Fund, Inc. (the “Fund”) |
File No. 811-04893
Dear Sir/Madam:
On behalf of the above referenced Fund, transmitted herewith for filing pursuant toRule 14a-6(a) of Regulation 14A under the Securities Exchange Act of 1934 (the “1934 Act”) is a preliminary copy of the Notice and Proxy Statement to be sent to stockholders in connection with the Special Meeting of Stockholders of the Fund to be held on September 22, 2014. The close of business on July 31, 2014 is the record date for the determination of stockholders entitled to notice of and to vote at the meeting or any adjournments thereof. The meeting will be held for the following purposes:
| (1) | To approve the proposed Investment Management Agreement between the Fund and JF International Management Inc. |
| (2) | To transact such other business as may properly come before the Meeting or any adjournments thereof. |
Please note that, as disclosed in the proxy statement, JFIMI’s acceptance of its appointment as the Fund’s investment manager under the Agreement is subject to receipt of certain US and non-US regulatory approvals.
Pursuant to Rule 14a-6(i)(2) of the 1934 Act, no fee is required for this filing.
If you have any questions concerning this filing, you may contact me at (617) 662-1504.
| Very truly yours, |
/s/ Brian F. Link |
| Brian F. Link |
| Vice President |
| Enclosures |
