INDEPENDENT AUDITORS' REPORT
New World Fund, Inc.:
In planning and performing our audit of the financial
statements of New World Fund, Inc. (the "Fund") for the year
ended October 31, 2000 (on which we have issued our report
dated December1, 2000), we considered its internal control,
including control activities for safeguarding securities, in
order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and to
comply with the requirements of Form N-SAR, and not to
provide assurance on the Fund's internal control.
The management of the Fund is responsible for establishing
and maintaining internal control. In fulfilling this
responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of
controls. Generally, controls that are relevant to an audit
pertain to the entity's objective of preparing financial
statements for external purposes that are fairly presented in
conformity with accounting principles generally accepted in
the United States of America. Those controls include the
safeguarding of assets against unauthorized acquisition, use,
or disposition.
Because of inherent limitations in any internal control,
misstatements due to error or fraud may occur and not be
detected. Also, projections of any evaluation of internal
control to future periods are subject to the risk that it may
become inadequate because of changes in conditions or that
the degree of compliance with policies or procedures may
deteriorate.
Our consideration of the Fund's internal control would not
necessarily disclose all matters in internal control that
might be material weaknesses under standards established by
the American Institute of Certified Public Accountants. A
material weakness is a condition in which the design or
operation of one or more of the internal control components
does not reduce to a relatively low level the risk that
misstatements caused by error or fraud in amounts that would
be material in relation to the financial statements being
audited may occur and not be detected within a timely period
by employees in the normal course of performing their
assigned functions. However, we noted no matters involving
the Fund's internal control and its operation, including
controls for safeguarding securities, that we consider to be
material weaknesses as defined above as of October 31, 2000.
This report is intended solely for the information and use of
management, the Board of Directors of New World 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.
DELOITTE & TOUCHE LLP
Los Angeles, California
December 1, 2000
