Exhibit 16.1
August 9, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by The India Fund, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form8-K, as part of the Form8-K of The India Fund, Inc. dated August 9, 2017. We agree with the statements concerning our Firm in such Form8-K.
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| Very truly yours, |
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| /s/ PricewaterhouseCoopers LLP |
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| Philadelphia, PA |
Item 4.01. Changes in Registrant’s Certifying Accountant.
(a) Resignation of independent registered public accounting firm
On August 8, 2017, PricewaterhouseCoopers LLP (“PwC”) resigned as the independent registered public accounting firm for The India Fund, Inc. (the “Fund”).
The reports of PwC on the Fund’s financial statements as of and for the two most recent fiscal years (ended December 31, 2016 and December 31, 2015) did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles.
During the Fund’s two most recent fiscal years (ended December 31, 2016 and December 31, 2015) and the subsequent interim period through August 8, 2017, there were no disagreements between the Fund and PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused it to make reference to the subject matter of the disagreements in its reports on the financial statements of the Fund for such years.
During the Fund’s two most recent fiscal years (ended December 31, 2016 and December 31, 2015) and the subsequent interim period through August 8, 2017, there were no “reportable events” (as defined in Item 304(a)(1)(v) of RegulationS-K under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)).
The Fund has provided PwC with a copy of the foregoing disclosures and has requested that PwC furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Fund set forth above. A copy of PwC’s letter dated August 9, 2017 is filed as Exhibit 16.1 to this Form8-K.
