CHANGE IN INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
(UNAUDITED)


As a result of the reorganization of the Predecessor
Dynamic U.S. Growth Fund, a series of Scotia Institutional
Funds (the Predecessor Fund), into a newly created series
of The RBB Fund, Inc. (the Company) at the close of
business on March 21, 2014, KPMG LLP resigned as principal
accountants for the Predecessor Fund on March 25, 2014. The
Board of Directors of the Company, upon the recommendation
of the Company's audit committee, selected BBD, LLP as
principal accountants of the Scotia Dynamic U.S. Growth
Fund.

During the two fiscal years ended September 30, 2013, and
the subsequent interim period through March 25, 2014, there
were no (1) disagreements with KPMG LLP on any matters 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 disagreements, or (2)
reportable events.

The audit reports of KPMG LLP on the financial statements
of the Predecessor Fund as of and for the fiscal years
ended September 30, 2013 and 2012 did not contain an
adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or
accounting principles.





Item 77k:
As a result of the reorganization of the Predecessor
Dynamic U.S. Growth Fund, a series of Scotia Institutional
Funds (the Predecessor Fund), into a newly created series
of The RBB Fund, Inc. (the Company)  at the close of
business on March 21, 2014, KPMG LLP resigned as principal
accountants for the Predecessor Fund on March 25, 2014. The
Board of Directors of the Company, upon the recommendation
of the Company's audit committee, selected BBD, LLP as
principal accountants of the Scotia Dynamic U.S. Growth
Fund.

During the two fiscal years ended September 30, 2013, and
the subsequent interim period through March 25, 2014, there
were no (1) disagreements with KPMG LLP on any matters 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 disagreements, or (2)
reportable events.

The audit reports of KPMG LLP on the financial statements
of the Predecessor Fund as of and for the fiscal years
ended September 30, 2013 and 2012 did not contain an
adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or
accounting principles.

The Fund requested that KPMG LLP furnish it with a letter
addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements.  A copy
of such letter is filed as an exhibit to this Form N-SAR.