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<PAGE> PAGE 11
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SIGNATURE CHERYL L. KING
TITLE FINANCIAL ANALYST
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Report of Independent Auditors
The Board of Directors
Frontegra Funds, Inc.
Frontegra Total Return Bond Fund
Frontegra Opportunity Fund
In planning and performing our audits of the financial statements of
Frontegra Total Return Bond Fund for the period commencing November
26, 1996 through October 31, 1997 and Frontegra Opportunity Fund
commencing July 31, 1997 through October 31, 1997 ("the Funds"), we
considered their internal control, including controls over 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 Funds 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 purposest
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 irregularities
may occur and may not be detected. Also, projection of any evaluation of in-
ternal control to future periods is subject to the risk that it may become
inadequate because of changes in conditions or that the effectiveness of the
design and operation may deteriorate.
Our consideration of internal control would not necessarily disclose all mat-
ters 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 any
specific internal control component does not reduce to a relatively low level
the risk that errors or irregularities 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 internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above as of
October 31, 1997.
This report is intended solely for the information and use of management and
the Securities and Exchange Commission.
Chicago, Illinois
December 19, 1997
Exhibit to Accompany
Item 77J (b)
Form N-SAR
Frontegra Funds, Inc.
( the "Fund")
According to the provisions of Statement of Position 93 - 2 (SOP 93 - 2)
"Determination, Disclosure and Financial Statement Presentation of Income,
Capital Gain and Return of Capital Distributions by Investment
Companies," the Fund is required to report the accumulated net investment
income (loss) and accumulated net capital gain (loss) accounts to
approximate amounts available for future distributions on a tax basis (or to
offset future realized capital gains). Accordingly, at October 31, 1997,
reclassifications of non-deductible organization costs were recorded from
undistributed net investment income to reduce paid-in-capital by $3,652 and
$828 for the Total Return Bond Fund and the Opportunity Fund,
respectively. In addition, for the Opportunity Fund at October 31, 1997, a
reclassification of paydown losses was recorded from undistributed net
realized gains to decrease undistributed net investment income by $8,385.
These reclassifications have no impact on the net asset value of the Fund and
are designed to present the Fund's capital accounts on a tax basis.
sl
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