Goldman Sachs Mid Cap Value Fund (GCMAX) N-14 Registration statement for investment companies business combination

Exhibit (14)(a)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the references to our firm in the Registration Statement on Form N-14 of the Rising Dividend Growth Fund, a series of shares of Dividend Growth Trust. We also consent to the incorporation by reference, into such N-14 Registration Statement of our report, dated November 28, 2011, with respect to the financial statements and financial highlights of the Rising Dividend Growth Fund, included in the Annual Report to Shareholders for the fiscal year ended September 30, 2011.

/s/ BBD, LLP

BBD, LLP

Philadelphia, Pennsylvania
December 8, 2011