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FIRST FINANCIAL FUND, INC.
2344 SPRUCE STREET - SUITE A - BOULDER, CO 80302
TELEPHONE 303-444-5483 FACSIMILE 303.245.0420
Email: CDJOHNS@BOULDERFUNDS.NET
 

 
November 17, 2006
 

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

At a board meeting on July 24, 2006, the Audit Committee of First Financial Fund, Inc. (the “Fund”) selected, and the Board of Directors of the Fund ratified, Deloitte & Touche LLP as the Fund’s independent registered public accounting firm. KPMG LLP (“KPMG”) was dismissed as the Fund’s independent registered public accounting firm.

KPMG’s reports on the financial statements for the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. There were no disagreements between the Fund and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of KPMG would have caused it to make reference to the subject matter of the disagreements in connection with its reports on the financial statements for such years or any subsequent period preceding the dismissal.

A letter from KPMG is attached as Exhibit 77Q1(f) to this Form N-SAR.

Very truly yours,

/s/ Carl D. Johns

Carl D. Johns
Treasurer and Chief Financial Officer
CDJ/sjk

 EX-99 3 secelectltrhd.htm Unassociated Document

  KPMG LLP
                                            Telephone
  617 988 1000
  99 High Street
                                                       Fax
  617 507 8321
  Boston, MA 02110-2371
                                                 Internet
  www.us.kpmg.com

 

 
November 27, 2006
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Ladies and Gentlemen:
 
We were previously principal accountants for The First Financial Fund, Inc. and, under the date of May 22, 2006, we reported on the financial statements of The First Financial Fund, Inc. as of and for the years ended March 31, 2006 and 2005. On July 24, 2006, our appointment as principal accountants was terminated. We have read The First Financial Fund, Inc.’s statements included under Sub-item 77K of Form N-SAR dated November 27, 2006, and we agree with such statements.
 
Very truly yours,
 
KPMG LLP
 
/s/kpmgllp
 
KPMG LLP, a U.S. limited liability partnership, is the U.S. member firm of KPMG International, a Swiss cooperative.
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