Exhibit 12(h)
August 8, 2024
Brandes Core Plus Fixed Income Fund
Brandes Emerging Markets Value Fund
Brandes Global Equity Fund
Brandes International Equity Fund
Brandes International Small Cap Equity Fund
Brandes Separately Managed Account Reserve Trust
Brandes Small Cap Value Fund
Brandes Investment Trust
4275 Executive Square, 5th Floor
La Jolla, California 92037
Brandes Core Plus Fixed Income Fund
Brandes Emerging Markets Value Fund
Brandes Global Equity Fund
Brandes International Equity Fund
Brandes International Small Cap Equity Fund
Brandes Separately Managed Account Reserve Trust
Brandes Small Cap Value Fund
Datum One Series Trust
333 S. Wabash Avenue
Chicago, IL 60604
Ladies and Gentlemen:
We hereby consent to the filing, as an exhibit to Post Effective Amendment No. 2 to your Registration Statement on Form N-14 (File No. 333-277906), of our opinions, dated August 5, 2024, addressed to you as to certain tax matters related to the acquisition of the assets of (i) Brandes Core Plus Fixed Income Fund, a series of Brandes Investment Trust, by Brandes Core Plus Fixed Income Fund, a series of Datum One Series Trust, (ii) Brandes Emerging Markets Value Fund, a series of Brandes Investment Trust, by Brandes Emerging Markets Value Fund, a series of Datum One Series Trust, (iii) Brandes Global Equity Fund, a series of Brandes Investment Trust, by Brandes Global Equity Fund, a series of Datum One Series Trust, (iv) Brandes International Equity Fund, a series of Brandes Investment Trust, by Brandes International Equity Fund, a series of Datum One Series Trust, (v) Brandes International Small Cap Equity Fund, a series of Brandes Investment Trust, by Brandes International Small Cap Equity Fund, a series of Datum One Series Trust, (vi) Brandes Separately Managed Account Reserve Trust, a series of Brandes Investment Trust, by Brandes Separately Managed Account Reserve Trust, a series of Datum One Series Trust, and (vii) Brandes Small Cap Value Fund, a series of Brandes Investment Trust, by Brandes Small Cap Value Fund, a series of Datum One Series Trust.
| Very truly yours, |
| /s/ Ropes & Gray LLP |
| Ropes & Gray LLP |
