Mexico Fund Inc. – ‘NSAR-B/A’ for 10/31/14 – ‘EX-99.77B ACCT LTTR’

On:  Friday, 12/19/14, at 3:30pm ET   ·   Effective:  12/19/14   ·   For:  10/31/14   ·   Accession #:  65433-14-10   ·   File #:  811-02409

in

this entire Filing. an “Entity” Search.

Show

Documents searched

and

each “hit”. the 1st “hit”.

↓↑Hints

Amendment to Annual Report by an Investment Company   —   Form N-SAR   —   ICA’40
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: NSAR-B/A    Amendment to Annual Report by an Investment            9     36K 
                Company                                                          
 2: EX-99.77B ACCT LTTR  Acct Lttr                                     2±     7K 

‘EX-99.77B ACCT LTTR’   —   Acct Lttr

Report of Independent Registered Public Accounting Firm                         

To the Board of Directors and Stockholders                                      
of The Mexico Fund, Inc.                                                        

In planning and performing our audit of the financial statements of             
The Mexico Fund Inc. (the "Fund") as of and for the year ended                  
October 31, 2014, 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 October 31, 2014.                 
This report is intended solely for the information and use of management and    
the Board of Directors of The Mexico 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                                                      
December 16, 2014                                                               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘NSAR-B/A’ Filing		Date		Other Filings
Filed on / Effective on:		12/19/14		NSAR-B
		12/16/14		4
For Period end:		10/31/14		8-K,  N-CSR,  NSAR-B
				List all Filings