Exhibit (12)(j)
October 18, 2021
GMO Trust
40 Rowes Wharf
Boston, MA 02110
GMO Series Trust
40 Rowes Wharf
Boston, MA 02110
Ladies and Gentlemen:
We hereby consent to the filing, as an exhibit to your Post-Effective Amendment No. 1 to GMO Trust’s registration statement on Form N-14 (Securities Act File No. 333-243763), of our opinions, dated January 22, 2021, addressed to you as to certain tax matters related to the acquisition of the assets of, and the assumption of the liabilities of, each Selling Fund set forth on Schedule A by the corresponding Acquiring Fund set forth on Schedule A.
Very truly yours,
/s/ Ropes & Gray LLP
Schedule A
| Selling Fund | Acquiring Fund | |
| GMO Benchmark-Free Allocation Series Fund | GMO Benchmark-Free Allocation Fund | |
| GMO Climate Change Series Fund | GMO Climate Change Fund | |
| GMO Emerging Domestic Opportunities Series Fund | GMO Emerging Domestic Opportunities Fund | |
| GMO Emerging Markets Series Fund | GMO Emerging Markets Fund | |
| GMO Global Asset Allocation Series Fund | GMO Global Asset Allocation Fund | |
| GMO International Developed Equity Allocation Series Fund | GMO International Developed Equity Allocation Fund | |
| GMO International Equity Allocation Series Fund | GMO International Equity Allocation Fund | |
| GMO Quality Series Fund | GMO Quality Fund | |
| GMO Resources Series Fund | GMO Resources Fund |