-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PrKSRy2iFx2FDFhnq3DSkwp9hSs8EBp0S3ECRw89H7lAz/1lC8O7526Sd6Ey0PfG AHR/kJ+4LzxRC87jPO7W4Q== 0000940400-08-000119.txt : 20080229 0000940400-08-000119.hdr.sgml : 20080229 20080229152853 ACCESSION NUMBER: 0000940400-08-000119 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 5 CONFORMED PERIOD OF REPORT: 20071231 FILED AS OF DATE: 20080229 DATE AS OF CHANGE: 20080229 EFFECTIVENESS DATE: 20080229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MATTHEWS INTERNATIONAL FUNDS CENTRAL INDEX KEY: 0000923184 IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-08510 FILM NUMBER: 08655315 BUSINESS ADDRESS: STREET 1: FOUR EMBARCADERO CENTER STREET 2: SUITE 550 CITY: SAN FRANCISCO STATE: CA ZIP: 94111 BUSINESS PHONE: 8007898742 MAIL ADDRESS: STREET 1: FOUR EMBARCADERO CENTER STREET 2: SUITE 550 CITY: SAN FRANCISCO STATE: CA ZIP: 94111 0000923184 S000001029 MATTHEWS PACIFIC TIGER FUND C000002784 CLASS A C000002785 CLASS I MAPTX 0000923184 S000001030 MATTHEWS ASIAN GROWTH AND INCOME FUND C000002786 MATTHEWS ASIAN GROWTH AND INCOME FUND MACSX 0000923184 S000001031 MATTHEWS KOREA FUND C000002787 CLASS A C000002788 CLASS I MAKOX 0000923184 S000001032 MATTHEWS CHINA FUND C000002789 CLASS A C000002790 CLASS I MCHFX 0000923184 S000001033 MATTHEWS JAPAN FUND C000002791 MATTHEWS JAPAN FUND MJFOX 0000923184 S000001034 MATTHEWS ASIAN TECHNOLOGY FUND C000002792 MATTHEWS ASIAN TECHNOLOGY FUND MATFX 0000923184 S000001035 MATTHEWS ASIA PACIFIC FUND C000002793 MATTHEWS ASIA PACIFIC FUND MPACX 0000923184 S000001036 MATTHEWS INDIA FUND C000002794 MATTHEWS INDIA FUND 0000923184 S000013856 Matthews Asia Pacific Equity Income Fund C000038018 Matthews Asia Pacific Equity Income Fund NSAR-B 1 matthews.fil PAGE 1 000 B000000 12/31/2007 000 C000000 0000923184 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 MATTHEWS INTERNATIONAL FUNDS 001 B000000 811-08510 001 C000000 8007892742 002 A000000 FOUR EMBARCADERO CENTER, SUITE 550 002 B000000 SAN FRANCISCO 002 C000000 CA 002 D010000 94111 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 9 007 C010100 1 007 C020100 MATTHEWS PACIFIC TIGER FUND 007 C030100 N 007 C010200 2 007 C020200 MATTHEWS ASIAN GROWTH & INCOME FUND 007 C030200 N 007 C010300 3 007 C020300 MATTHEWS KOREA FUND 007 C030300 N 007 C010400 4 007 C020400 MATTHEWS CHINA FUND 007 C030400 N 007 C010500 5 007 C020500 MATTHEWS JAPAN FUND 007 C030500 N 007 C010600 6 007 C020600 MATTHEWS ASIAN TECHNOLOGY FUND 007 C030600 N 007 C010700 7 007 C020700 MATTHEWS ASIA PACIFIC FUND 007 C030700 N 007 C010800 8 007 C020800 MATTHEWS INDIA FUND 007 C030800 N 007 C010900 9 007 C020900 MATTHEWS ASIA PACIFIC EQUITY INCOME FUND 007 C030900 N 008 A00AA01 MATTHEWS INTERNATIONAL CAPITAL MANAGEMENT LLC 008 B00AA01 A PAGE 2 008 C00AA01 801-39520 008 D01AA01 SAN FRANCISCO 008 D02AA01 CA 008 D03AA01 94111 010 A00AA01 PFPC INC. 010 B00AA01 84-1761 010 C01AA01 KING OF PRUSSIA 010 C02AA01 PA 010 C03AA01 19406 011 A00AA01 PFPC DISTRIBUTORS, INC. 011 B00AA01 8-46564 011 C01AA01 KING OF PRUSSIA 011 C02AA01 PA 011 C03AA01 19406 012 A00AA01 PFPC INC. 012 B00AA01 85-825 012 C01AA01 KING OF PRUSSIA 012 C02AA01 PA 012 C03AA01 19406 013 A00AA01 PRICEWATERHOUSECOOPERS LLP 013 B01AA01 SAN FRANCISCO 013 B02AA01 CA 013 B03AA01 94105 015 A00AA01 BROWN BROTHERS HARRIMAN & CO. 015 B00AA01 C 015 C01AA01 BOSTON 015 C02AA01 MA 015 C03AA01 02109 015 E01AA01 X 015 A00AA02 HSBC BANK LIMITED - 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Y 061 000100 500 061 000200 500 061 000300 500 061 000400 500 061 000500 500 061 000600 500 061 000700 500 PAGE 15 061 000800 500 061 000900 500 062 A00AA00 N 062 B00AA00 0.0 062 C00AA00 0.0 062 D00AA00 0.0 062 E00AA00 0.0 062 F00AA00 0.0 062 G00AA00 0.0 062 H00AA00 0.0 062 I00AA00 0.0 062 J00AA00 0.0 062 K00AA00 0.0 062 L00AA00 0.0 062 M00AA00 0.0 062 N00AA00 0.0 062 O00AA00 0.0 062 P00AA00 0.0 062 Q00AA00 0.0 062 R00AA00 0.0 063 A00AA00 0 063 B00AA00 0.0 066 A000100 Y 066 C000100 Y 066 A000200 Y 066 E000200 Y 066 A000300 Y 066 C000300 Y 066 A000400 Y 066 C000400 Y 066 A000500 Y 066 C000500 Y 066 A000600 Y 066 C000600 Y 066 A000700 Y 066 C000700 Y 066 A000800 Y 066 C000800 Y 066 A000900 Y 066 E000900 Y 067 000100 N 067 000200 N 067 000300 N 067 000400 N 067 000500 N 067 000600 N 067 000700 N 067 000800 N 067 000900 N 068 A000100 N 068 B000100 Y PAGE 16 068 A000200 N 068 B000200 Y 068 A000300 N 068 B000300 Y 068 A000400 N 068 B000400 Y 068 A000500 N 068 B000500 Y 068 A000600 N 068 B000600 Y 068 A000700 N 068 B000700 Y 068 A000800 N 068 B000800 Y 068 A000900 N 068 B000900 Y 069 000100 N 069 000200 N 069 000300 N 069 000400 N 069 000500 N 069 000600 N 069 000700 N 069 000800 N 069 000900 N 070 A01AA00 Y 070 A02AA00 N 070 B01AA00 Y 070 B02AA00 N 070 C01AA00 Y 070 C02AA00 N 070 D01AA00 Y 070 D02AA00 N 070 E01AA00 Y 070 E02AA00 N 070 F01AA00 Y 070 F02AA00 N 070 G01AA00 Y 070 G02AA00 N 070 H01AA00 Y 070 H02AA00 N 070 I01AA00 N 070 I02AA00 N 070 J01AA00 Y 070 J02AA00 N 070 K01AA00 Y 070 K02AA00 N 070 L01AA00 Y 070 L02AA00 Y 070 M01AA00 Y 070 M02AA00 Y PAGE 17 070 N01AA00 Y 070 N02AA00 N 070 O01AA00 Y 070 O02AA00 N 070 P01AA00 Y 070 P02AA00 Y 070 Q01AA00 N 070 Q02AA00 N 070 R01AA00 Y 070 R02AA00 N 071 A000100 871219 071 B000100 1377192 071 C000100 3615801 071 D000100 24 071 A000200 601524 071 B000200 825961 071 C000200 2154019 071 D000200 28 071 A000300 57910 071 B000300 85141 071 C000300 239330 071 D000300 24 071 A000400 964288 071 B000400 354642 071 C000400 1602712 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0 PAGE 31 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE SHAI MALKA TITLE TREASURER EX-99.77B ACCT LTTR 2 matthews77b.txt Report of Independent Registered Public Accounting Firm To the Board of Trustees and Shareholders of Matthews Asian Funds In planning and performing our audit of the financial statements of Matthews Asian Funds (Matthews Asia Pacific Fund, Matthews Asia Pacific Equity Income Fund, Matthews Pacific Tiger Fund, Matthews Asian Growth and Income Fund, Matthews Asian Technology Fund, Matthews China Fund, Matthews India Fund, Matthews Japan Fund and Matthews Korea Fund), (hereinafter collectively referred to at the "Funds") as of and for the year ended December 31, 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 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 Funds 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 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 trustees 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 Company's 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 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 December 31, 2007. This report is intended solely for the information and use of management and the Board of Trustees of Matthews Asian Funds 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 /s/ PricewaterhouseCoopers LLP San Francisco, California February 29, 2008 EX-99.77K CHNG ACCNT 3 matthews77k.txt EXHIBIT to Item 77K: Changes in Trust's Certifying Accountant On August 16, 2007, PricewaterhouseCoopers LLC ("PwC") succeeded Tait, Weller & Baker LLP ("Tait Weller") as the independent registered public accounting firm ("Independent Auditor") for Matthews Asian Funds (the "Trust"). The Trust's selection of PwC as its Independent Auditor was recommended by the Audit Committee and approved by the Trust's Board of Trustees at a Board Meeting held on August 16, 2007. Tait Weller's reports on the Trust's financial statements for the two most recent fiscal years ended December 31, 2006 and December 31, 2005 contained no adverse opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope or accounting principles or practices. During the Trust's two most recent fiscal years and through August 16, 2007, (i) there were no disagreements with Tait Weller 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 Tait Weller, would have caused it to make reference to the subject matter of the disagreements in connection with its reports on the Trust's financial statements for such years, 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 Trust has requested that Tait Weller furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter is filed as an Exhibit to this Form N-SAR. The Trust, by action and upon the recommendation of its Audit Committee, engaged PwC as its Independent Auditor to audit the Trust's financial statements for the fiscal year ending December 31, 2007. During the Trust's two most recent fiscal years and through the date of this filing, neither the Trust, its portfolios nor anyone on their behalf has consulted PwC 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 Trust's financial statements or (ii) concerned the subject of a disagreement (as defined 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). EX-99.77L NEW ACCTNG 4 matthews77l.txt Mathews Asian Funds N-SAR 12/31/07 77L Attachment For the year ended December 31, 2007, the Funds changed the method by which it records and recognizes dividend income for Korean equity securities held in the Funds as a result of, among other things, establishing a reasonable basis to estimate for Korean dividends at ex-date. Prior to 2007, it had been the policy of the Funds to record dividend income for certain Korean securities following the annual general meeting of shareholders of such companies. These dividends were recorded in the next fiscal year following the ex-date of these distributions. Dividend income is now recorded in the current fiscal year on ex-date based on estimated dividend rates. Estimated dividends are updated as additional information becomes available. EX-99.77Q1 OTHR EXHB 5 matthews77q1.txt Exhibit B: Sub-Item 77K February __, 2008 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Commissioners: We have read the statements made by Matthews Asian Funds (the "Trust"), a copy of which is attached and which we understand will be filed with the Securities and Exchange Commission pursuant to Item 77K of the Trust's Form N-SAR for the annual period ended December 31, 2007. We agree with the statements concerning our Firm in such Form N-SAR. Very truly yours, /s/ Tait, Weller & Baker, LLP Tait, Weller & Baker LLP -----END PRIVACY-ENHANCED MESSAGE-----