THE LATIN AMERICAN DISCOVERY FUND, INC.
522 Fifth Avenue
New York, NY 10036
July 17, 2012
VIA EDGAR
U.S. Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.E.
Washington, D.C. 20549
Attention: Larry L. Greene, Senior Counsel, Division of Investment Management
Re: | The Latin American Discovery Fund, Inc. |
| Final Results of Tender Offer |
Dear Mr. Greene:
On behalf of The Latin American Discovery Fund, Inc., a Maryland corporation (the “Registrant”), transmitted herewith for filing with the Securities and Exchange Commission on Schedule TO-I/A under Rule 13e-4 of the Securities Exchange Act of 1934, as amended, is an amendment reporting the final results of the issuer tender offer which commenced on June 13, 2012.
Should you have any questions regarding the foregoing matter, please do not hesitate to contact me at 212.296.6988 (tel) or 212.507.3954 (fax) or Allison M. Fumai of Dechert LLP at 212.698.3526 (tel) or 212.698.3599 (fax).
| Very truly yours, |
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| /s/ Mary E. Mullin |
| Mary E. Mullin |
| Secretary |
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Enclosures |
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cc: Stefanie V. Chang Yu |
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