THE MEXICO FUND, INC.

1775 I Street, NW

Washington, DC 20006

September 17, 2004

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:	Registration Statement on Form N-2 for The Mexico Fund, Inc.
	(File No. 333-118013)

Ladies and Gentlemen:

On August 6, and September 16, 2004, The Mexico Fund, Inc. (the “Registrant”) filed a Registration Statement on Form N-2 and Pre-Effective Amendment No. 1 to such Registration Statement relating to a proposed rights offering by the Registrant. Enclosed herewith, the Registrant is filing a second pre-effective amendment to that Registration Statement today (“Pre-Effective Amendment”) to update certain disclosure and provide remaining exhibits.

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Registrant hereby respectfully requests acceleration of the effectiveness of its Registration Statement to September 17, 2004 or as soon as practicable thereafter.

Please call Dilia M. Caballero of Dechert LLP, the Registrant’s outside counsel at (202) 261-3363 if you have any questions.

Sincerely yours,

/s/    José Luis Gómez Pimienta

José Luis Gómez Pimienta

President

cc: Keith O’Connell Securities and Exchange Commission