EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors 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, 2008, in
accordance with the standards of the Public Company Accounting Oversight Board
(United States), we considered the Funds internal control over financial
reporting, including controls over 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
Funds 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.  A companys internal control over financial
reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly
reflect the transactions and dispositions of the assets of the company; (2)
provide reasonable assurance that transactions are recorded as necessary to
permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the
company are being made only in accordance with authorizations of management
and directors of the company; and (3)  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 deficiency in internal control over financial reporting 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 material weakness is a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such
that there is a reasonable possibility that a material misstatement of the
Funds annual or interim financial statements will not be prevented or detected
on a timely basis.

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 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 over safeguarding securities that we consider to
be material weaknesses as defined above as of June 30, 2008.

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 22, 2008

EX-99.77C VOTES

Stockholder Meeting Results:

The Fund held its annual meeting of stockholders on October 24, 2007 which was
adjourned to November 14, 2007. The following matters as presented below were
voted upon by the Funds Stockholders.

						Affirmative	 Withheld
 								 Authority
Re-election of Julian Reid
Class I Director to serve until 2010		 14,328,250	  430,351

Re-election of Christopher Russell
Class I Director to serve until 2010		 14,320,294	  438,307

To approve the amendment to the fundamental
investment restriction on securities lending 	 11,324,520	  207,435

To approve the amendment to the fundamental
investment restriction on commodities and
commodity contracts				 10,984,554	  216,967

Ronaldo A. da Frota Nogueira, Richard A. Silver and Kesop Yun continue to serve
as Directors of the Fund.