Abrdn Emerging Markets Equity Income Fund (AEF) N-14 8C Registration statement for closed-end investment company

	787 Seventh Avenue
	New York, NY 10019-6099
	Tel: 212 728 8000
	Fax: 212 728 8111

December 21, 2017

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re:Aberdeen Chile Fund, Inc.
Registration Statement on Form N-14

Ladies and Gentlemen:

On behalf of Aberdeen Chile Fund, Inc. (the “Registrant”), we hereby transmit for filing with the Securities and Exchange Commission (the “SEC”) the Registrant’s Registration Statement on Form N-14 (the “Registration Statement”) relating to the proposed reorganization of The Asia Tigers Fund, Inc. into the Registrant (the “Reorganization”).

Should members of the Staff have any questions regarding the enclosed materials, they should call the undersigned at (212) 728-8172.

Sincerely,

/s/ Dean A. Caruvana

Dean A. Caruvana

Enclosures

cc:Lucia Sitar, Aberdeen Asset Management Inc.

Katherine Corey, Aberdeen Asset Management Inc.

Rose F. DiMartino, Willkie Farr & Gallagher LLP

Elliot J. Gluck, Willkie Farr & Gallagher LLP

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