Exhibit 99.B(14)(a)
June 25, 2025
SEI Exchange Traded Funds
One Freedom Valley Drive
Oaks, Pennsylvania 19456
| Re: | Registration Statement Filed on Form N-14 under the Securities Act of 1933 |
Ladies and Gentlemen:
We hereby consent to the references to our Firm and the discussion of our Firm’s opinions regarding certain tax matters (the “Opinions”) in SEI Exchange Traded Funds’ Registration Statement filed on Form N-14 (the “Registration Statement”) under the Prospectus/Information Statement heading “Federal Income Tax Consequences of the Reorganization.” 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. Further, we hereby consent to the filing of the Opinions as exhibits to the Registration Statement.
Very truly yours,
/s/ Morgan, Lewis & Bockius LLP
| Morgan, Lewis & Bockius llp | |||
| 2222 Market Street Philadelphia, PA 19103-3007 |
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+1.215.963.5000 | |
| United States |  |
+1.215.963.5001 | |