STONEBRIDGE FUNDS TRUST
NSAR-A, EX-16, 2000-06-29
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SUB-ITEM 77K: Changes in registrant's certifying accountant.



Hein & Associates LLP were previously the principal accountants
for the Stonebridge Funds. The decision to change accountants was
resolved by the board of directors in the meeting on December 13,
1999 and Tait, Weller & Baker were appointed principal
accountants. Hein & Associates LLP had served as principal
accountants for each of the two years in the period ended October
31, 1999.  The audit report of Hein & Associates LLP on the
financial statements of the Stonebridge Funds for each of the two
years in the period ended October 31, 1999 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope, or accounting
principles.  In connection with the audits of each of the two
years in the period ended October 31, 1999 and the subsequent
interim period through April 30, 2000, there were no
disagreements with Hein & Associates LLP on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements
if not resolved to their satisfaction would have caused them to
make reference in connection with their opinion to the subject
matter of the disagreement.

The Registrant represents that it had not consulted with Tait,
Weller & Baker at any time prior to their engagement with respect
to the application of accounting principles to a specified
transaction, either completed or proposed: or the type of audit
opinion that might be rendered on the Registrant's financial
statements.



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