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EXHIBIT 99.12O
WRITER'S DIRECT DIAL NUMBER: (617) 951-7902
WRITER'S E-MAIL ADDRESS: [email protected]
July 14, 2000
North American Funds
286 Congress Street
Boston, MA 02210
Ladies and Gentlemen:
We hereby consent to the filing as exhibits to your Registration Statement
on Form N-14 (File No. 333-37598) of our fourteen opinions, each dated July 7,
2000 and each addressed to you, as to certain tax matters related to the
transactions carried out pursuant to such Registration Statement.
Very truly yours,
/s/ Ropes & Gray
Ropes & Gray
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