EX-99.A.4 4 fp0054907_ex99a4.htm

 

June 29, 2020

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by The Mexico Fund, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 13(a)(4) of Form N-CSR of The Mexico Fund, Inc. dated June 29, 2020. We agree with the statements concerning our Firm contained therein.

 

Very truly yours,

 

/s/PricewaterhouseCoopers LLP

 

PricewaterhouseCoopers LLP, PricewaterhouseCoopers Center, 300 Madison Avenue, New York, NY 10017

T: (646) 471 3000, F: (813) 286 6000, www.pwc.com/us

 

 

 

Attachment

 

Disclosure regarding Change in Independent Registered Public Accounting Firm for MXF

 

On June 10, 2020, PricewaterhouseCoopers LLP (“PwC”) resigned as the independent registered public accounting firm to The Mexico Fund, Inc. (the “Fund”).

 

PwC’s reports on the Fund’s financial statements for the fiscal years ended October 31, 2019 and October 31, 2018 contained no adverse opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope or accounting principle.

 

During the fiscal years ended October 31, 2019 and October 31, 2018, and in the subsequent interim period through June 10, 2020: (i) there were no disagreements with 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 PwC to make reference to the subject matter of the disagreements in connection with its reports on the Fund’s financial statements for such periods; and (ii) there were no “reportable events” of the kind described in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended.

 

The Registrant has requested that PwC furnish the Registrant with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the foregoing statements and, if not, stating the respects in which it does not agree. A copy of that letter is filed as an exhibit to this Form N-CSR.

 

Effective June 10, 2020, based on the recommendation of the Audit Committee of the Board of Directors, the Board of Directors approved the selection of Tait, Weller & Baker, LLP (“Tait Weller”) as the Fund’s independent registered public accounting firm for the fiscal year ending October 31, 2020. During the Fund’s fiscal years ended October 31, 2019 and October 31, 2018, and in the subsequent interim period through June 10, 2020, neither the Fund, nor anyone on its behalf, consulted with Tait Weller on items which: (i) concerned the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Fund’s financial statements; or (ii) concerned the subject of a disagreement (as described in paragraph (a)(1)(iv) of Item 304 of Regulation S-K) or reportable events (as described in paragraph (a)(1)(v) of said Item 304).