EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Shareholders
of The Korea Fund, Inc.:

In planning and performing our audit of the financial statements of The Korea
Fund, Inc. (the Fund) as of and for the year ended June 30, 2007, in
accordance with the standards of the Public Company Accounting Oversight
Board (United States), we considered the Funds internal control over financial
reporting, including control activities for safeguarding securities, as a
basis for designing our auditing procedures for the purpose of expressing our
opinion on the financial statements and to comply with the requirements of
Form N-SAR, but not for the purpose of expressing an opinion on the
effectiveness of the Fund's internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the Funds
internal control over financial reporting.

The management of the Fund is responsible for establishing and maintaining
effective internal control over financial reporting. In fulfilling this
responsibility, estimates and judgments by management are required to assess
the expected benefits and related costs of controls. A companys internal
control over financial reporting is a process designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally
accepted accounting principles. Such internal control over financial
reporting includes policies and procedures that provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use or
disposition of a companys assets that could have a material effect on the
financial statements.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Also, projections of any evaluation
of effectiveness to future periods are subject to the risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their
assigned functions, to prevent or detect misstatements on a timely basis. A
significant deficiency is a control deficiency, or combination of control
deficiencies, that adversely affects the companys ability to initiate,
authorize, record, process or report external financial data reliably in
accordance with generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the companys annual or
interim financial statements that is more than inconsequential will not be
prevented or detected. A material weakness is a control deficiency, or
combination of control deficiencies, that results in more than a remote
likelihood that a material misstatement of the annual or interim financial
statements will not be prevented or detected.

Our consideration of the Funds internal control over financial reporting was
for the limited purpose described in the first paragraph and would not
necessarily disclose all deficiencies in internal control over financial
reporting that might be significant deficiencies or material weaknesses under
standards established by the Public Company Accounting Oversight Board (United
States). However, we noted no deficiencies in the Funds internal control over
financial reporting and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
June 30, 2007.

This report is intended solely for the information and use of management and
the Board of Directors of the Fund and the Securities and Exchange Commission
and is not intended to be and should not be used by anyone other than these
specified parties.

August 23, 2007

EX-99.77C VOTES

Stockholder Meetings Results:

A Special Meeting of Stockholders of the Fund was held on April 11, 2007.  The
following matters were voted upon by Stockholders of the Fund (the resulting
votes are presented below).

	                                                  Number of Votes:

Matters	                                             For    Against    Withheld

To approve a new investment management
  agreement for the Fund with RCM
  Capital Management LLC (RCM SF)	      13,134,902    908,177	 88,288

To approve a new sub-advisory agreement
  between RCM SF and RCM Asia Pacific
  Limited		                      13,140,471    890,544     100,352


To approve the issuance of Fund shares at a
  price below net asset value in connection
  with a capital gains distribution payable
  in Fund shares (valued at the lower of
  market price or net asset value) or, at
  the election of the stockholder, in cash.   13,515,361    490,747	125,259


Correction:

The vote totals previously reported in the Funds semi-annual report to
Stockholders for the period ended December 31, 2006 did not reflect votes cast
in person at the meeting by stockholders of the Fund on October 25, 2006 who
had not submitted proxies prior to the meeting. The Fund noted that this
oversight did not affect the outcome of the stockholder vote. The correct
number of votes cast at the meeting in the election of Class III directors of
the Fund was as follows:

	                                                       Number of Votes:

Nominee	                                                       For     Withheld

Ronaldo A. da Frota Nogueira	                        22,845,928	153,266

Richard A. Silver	                                15,894,463    7,104,731