CORRESP 3 filename3.txt [WILLKIE FARR & GALLAGHER LLP LOGO] 1875 K Street Washington, DC 20006-1238 Tel: 202 303 1000 Fax: 202 303 2000 February 22, 2008 VIA EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re:iShares, Inc. File Nos. 33-97598, 811-09102 Post-Effective Amendment No. 53 Ladies and Gentlemen: On behalf of iShares, Inc. (the "Company"), we hereby transmit for filing under the Securities Act of 1933 and the Investment Company Act of 1940, Post-Effective Amendment No. 53 to the Company's Registration Statement on Form N-1A. This Amendment relates to the iShares MSCI Austria Index Fund and the iShares MSCI Netherlands Index Fund and is being filed for the purpose of updating performance and trustee information. This amendment is being filed under Rule 485(a) and will become effective automatically 60 days after filing. However, as we discussed in our telephone conversation yesterday, the Company is submitting, concurrent with this amendment, a request for acceleration of the effective date of this amendment (and Post-Effective Amendment No. 52) to February 25, 2008. If you have any questions, please call me at (202) 303-1203. Sincerely, /s/ Anthony A. Vertuno -------------------------- Anthony A. Vertuno cc:Kevin Smith, Esq. Elliot Gluck, Esq. NEW YORK WASHINGTON, DC PARIS LONDON MILAN ROME FRANKFURT BRUSSELS