EX-99.77B ACCT LTTR

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders 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,
2017, in accordance with the standards of the Public Company Accounting
Oversight Board (United States), we considered the Fund's 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 Fund's internal control
over financial reporting.  Accordingly, we do not express an opinion on
the effectiveness of the Fund's 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 fund's
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 fund's
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 fund; (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 fund are being
made only in accordance with authorizations of management and directors
of the fund; and (3)  provide reasonable assurance regarding prevention
or timely detection of unauthorized acquisition, use or disposition
of a fund's 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 Fund's annual or interim financial statements will
not be prevented or detected on a timely basis.

Our consideration of the Fund's 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 Fund's 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, 2017.

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

PricewaterhouseCoopers LLP
New York, New York
August 24, 2017

EX-99.77C VOTES

Stockholder Meeting Results:
The Fund held a meeting of stockholders on October 25, 2016.
Stockholders voted as indicated below:

					Affirmative  Against	Abstain
Re-election of Joseph T. Grause, Jr.
Class I to serve until 2019		3,467,280    2,673,139	50,479
Re-election of  Julian Reid
Class I to serve until 2019		5,826,976    328,488	35,433

Ms. Marran H. Ogilvie and Messrs. Christopher B. Brader and
Richard A. Silver continue to serve as Directors of the Fund.