BBH HIGH YIELD FIXED INCOME PORTFOLIO
N-1A, EX-99.(L), 2000-06-05
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SIGNATURE
FINANCIAL
GROUP                                    BOSTON
                                         Signature Financial Group, Inc.
                                         21 Milk Street
                                         Boston, Massachusetts 02109-5408
                                         Tel(+1) 617 423 0800
                                         Fax(+1) 617 542 5815

                                         LONDON
                                         Signature Financial Group (Europe) Ltd
                                         117 Charterhouse Street
                                         London EC1M 6AA
                                         Tel(+44)(0)171 251 4938
                                         Fax(+44)(0)171 251 4948






June [ ], 2000

BBH High Yield Fixed Income Portfolio
63 Wall Street
New York, NY  10005

Ladies and Gentlemen:

         With respect to our purchase  from you of a beneficial  interest in BBH
High Yield Fixed Income  Portfolio (the  "Portfolio"),  at the purchase price of
$100  (the  "Initial  Interest  Amount"),  we  hereby  advise  you  that  we are
purchasing  the  Initial  Interest  Amount  with no  intention  to dispose of it
through withdrawal from the Portfolio.

Very truly yours,

SIGNATURE FINANCIAL GROUP, INC.



By:
Philip W. Coolidge, President

<PAGE>


BROWN BROTHERS HARRIMAN TRUST                               Butterfield House
  COMPANY (CAYMAN) LIMITED              [LOGO]              Grand Cayman
                                                            Cayman Islands







June [ ], 2000

BBH High Yield Fixed Income Portfolio
63 Wall Street
New York, NY  10005

Ladies and Gentlemen:

         With respect to our purchase  from you of a beneficial  interest in BBH
High Yield Fixed Income  Portfolio (the  "Portfolio"),  at the purchase price of
$100,000  (the  "Initial  Interest  Amount"),  we hereby  advise you that we are
purchasing  the  Initial  Interest  Amount  with no  intention  to dispose of it
through withdrawal from the Portfolio.

Very truly yours,

BROWN BROTHERS HARRIMAN TRUST
COMPANY (CAYMAN) LIMITED



By:
Name:
Title:



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