DECHERT PRICE & RHOADS
1500 K Street NW
Washington, DC 20005
June 26, 1997
The Hough Group of Funds
100 Second Avenue South
St. Petersburg, FL 33701
Gentlemen:
As counsel for The Hough Group of Funds (the "Trust"), a Massachusetts business
trust consisting of two separate series of shares, The Florida TaxFree Money
Market Fund and The Florida TaxFree ShortTerm Fund, during the Trust's fiscal
year ended April 30, 1997, we are familiar with the Trust's registration
under the Investment Company Act of 1940 and with the registration statement
relating to its shares of beneficial interest (the "Shares") under the
Securities Act of 1933 (the "Registration Statement").
Based upon the foregoing, it is our opinion with respect to the Shares the
registration of which is being made definite by the Notice pursuant to Rule
24f-2 under the Investment Company Act of 1940 ("Notice") being filed by the
Trust for its fiscal year ended April 30, 1997, assuming such Shares were
sold at the public offering price and delivered by the Trust against receipt
of the net asset value of the Shares in compliance with the terms of the
Registration Statement and the requirements of applicable law, that such
shares were sold, duly and validly authorized, legally and validly issued,
and fully paid and non-assessable by the Trust.
We consent to the filing of this opinion in connection with the Notice on
Form 24f-2 to be filed by the Trust with the Securities and Exchange
Commission for the Trust's fiscal year ended April 30, 1997.
Very truly yours,
Dechert Price & Rhoads
