Morgan, Lewis & Bockius LLP                                         MORGAN LEWIS
1701 Market Street
Philadelphia, PA  19103-2921
Tel:  +1.215.963.5000
Fax:  +1.215.963.5001
www.morganlewis.com


December 22, 2015


Gallery Trust
One Freedom Valley Drive
Oaks, Pennsylvania 19456

Re:  Registration Statement Filed On Form N-14 Under The Securities Act Of 1933
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Ladies and Gentlemen:

We hereby consent to the references to our Firm in the Registration Statement
filed on Form N-14 under the Prospectus/Proxy Statement heading "The Proposed
Reorganization -- Federal Income Tax Considerations." In giving this consent, we
do not concede that we are in the category of persons whose consent is required
under Section 7 of the Securities Act of 1933, as amended, or the rules and
regulations promulgated thereunder.

Very  truly  yours,

/s/ Morgan, Lewis & Bockius LLP
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