STONEBRIDGE FUNDS TRUST
NSAR-A, EX-16, 2000-06-29
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Securities and Exchange Commission
Washington, D.C.  20549

Re:  Stonebridge Funds

Dear Sir or Madam:

We have read item 77K of the Form N-SAR of The Stonebridge
Funds for the period ended April 30, 2000 and agree with the
statements contained therein.

Very truly yours,



HEIN & ASSOCIATES LLP



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