EXHIBIT INDEX
EXHIBIT A:
Attachment to item 77B:
Accountants report on internal control
EXHIBIT B:
Attachment to item 77C:
Submission of matters to a vote of Security holders.
EXHIBIT C:
Attachment to item 77Q2:
Late filing
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EXHIBIT A:
Report of Independent Accountants
To the Board of Directors and Shareholders
of The Irish Investment Fund, Inc.:
In planning and performing our audit of the financial statements of
The Irish Investment Fund, Inc. (the "Fund") for the year ended
October 31, 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, not to provide assurance on 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 generally accepted accounting principles.
Those controls include the safeguarding of assets against unauthorized
acquisition, use or disposition.
Because of inherent limitations in internal control, errors or fraud
may occur and not be detected. Also, projection of any evaluation of
internal control to future periods is subject to the risk that
controls may become inadequate because of changes in conditions or
that the effectiveness of their design and operation may deteriorate.
Our consideration of 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 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 the
Board of Directors, management 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 21, 2000
EXHIBIT B:
Sub-Item 77C.
Annual Meeting of Stockholders
On June 14, 2000, the Fund held its Annual Meeting of
Stockholders (the "Meeting") to (1) elect three Directors
of the Fund ("Proposal 1") and (2) ratify the selection by
the Board of Directors of PricewaterhouseCoopers LLP as
independent accountants for the Fund for the fiscal year
ending October 31, 2000 ("Proposal 2"). As of the close
of business on the record date, April 24, 2000, there were
5,009,000 shares of the Fund outstanding and 3,782,784
shares of the Fund were present at the meeting in person or
by proxy representing a majority of outstanding shares of
the Fund. The results of each proposal are as follows:
PROPOSAL 1: ELECTION OF DIRECTORS OF THE FUND.
Name For Withheld Unvoted
William P. Clark 3,673,756 109,026 ---
Denis Curran 3,672,980 109,802 ---
Peter J. Hooper 3,670,395 112,388 ---
Denis P. Kelleher and James M. Walton continue to serve
in their capacities as Directors of the Fund.
PROPOSAL 2: RATIFY THE SELECTION BY THE BOARD OF
DIRECTORS OF PRICEWATERHOUSECOOPERS LLP AS INDEPENDENT
ACCOUNTANTS.
For Against Abstained
Voted 3,697,720 42,193 42,868
EXHIBIT C:
Sub-Item 77Q2.
Late Filings
Section 16(a) of the 1934 Act requires the Fund's
directors and officers, certain persons affiliated with the
Fund's adviser, and persons who beneficially own more than
10% of the Fund's securities, to file reports of ownership
and changes of ownership with the Securities and Exchange
Commission (the "SEC"), the New York Stock Exchange, Inc.
and the Fund. Directors, officers and greater-than-10%
shareholders are required by SEC regulations to furnish the
Fund with copies of all Section 16(a) forms they file.
Based solely upon its review of the copies of such
forms received by it and written representations from
certain of such persons, the Fund believed that Mr. Denis
Curran, a Director of the Fund, failed to file on a timely
basis a Form 3 with respect to his election as a Director of
the Fund. A Form 3 with respect to his election was filed
with the Securities and Exchange Commission on March 21,
2000.
