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).