REPORT OF INDEPENDENT AUDITORS
Board of Directors
of Frontegra Funds, Inc.
In planning and performing our audit of the financial statements of Frontegra
Funds, Inc. (the "Company"), comprised of the Frontegra Total Return Bond Fund,
Frontegra Opportunity Fund, Frontegra Growth Fund and Frontegra Emerging Growth
Fund, for the period ended June 30, 2000, we considered its internal control,
including control activities for safeguarding securities, 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 internal control.
The management of the Company 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
internal control. Generally, internal controls that are relevant to an audit
pertain to the Company's objective of preparing financial statements for
external purposes that are fairly presented in conformity with generally
accepted accounting principles. Those internal controls include the safeguarding
of assets against unauthorized acquisition, use, or disposition.
Because of inherent limitations in any internal control, misstatements due to
errors 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
internal control may become inadequate because of changes in conditions, or that
the degree of compliance with the policies or procedures 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 specific internal control components does not reduce to a relatively low
level the risk that errors or fraud in amounts that would be material in
relation to the consolidated 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, including control activities for safeguarding securities, and
its operation that we consider to be material weaknesses as defined above as of
June 30, 2000.
This report is intended solely for the information and use of the board of
directors and management of Frontegra Funds, 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.
Ernst & Young LLP
July 28, 2000
