Item 4.01 Changes in Registrant's Certifying Accountant.
Deloitte & Touche LLP ("Deloitte & Touche") was previously the independent registered public accounting firm for The China Fund, Inc. (the "Fund"). Effective September 14, 2009, Deloitte & Touche resigned as the Fund's independent registered public accounting firm and Ernst & Young LLP was engaged to audit the Fund's financial statements for the 2009 fiscal year. The decision to change independent registered public accounting firms was approved by the Audit Committee of the Board of Directors and ratified by the full Board of Directors.
Deloitte & Touche's report on the Fund's financial statements for fiscal year ended in October 31, 2007 and 2008 did not contain an adverse opinion or a disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope or accounting principles.
During the Fund's fiscal year ended October 31, 2007 and 2008, there were no disagreements with Deloitte & Touche 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 Deloitte & Touche, would have caused it to make reference to the subject matter of the disagreement in its reports on the financial statements for such years.
The Fund has requested that Deloitte & Touche furnish a letter addressed to the Securities and Exchange Commission ("SEC") stating whether it agrees with the above statements. A copy of a letter dated September 14, 2009 that was sent to the SEC, along with Deloitte & Touche's response will be filed as an exhibit with the Fund's next Form N-SAR (in accordance with Sub-Item 77k of Form N-SAR).

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