May 8, 2026

The Pre-IPO and Growth Fund

2187 Atlantic Street, Suite 604

Stamford, CT 06902

Re: File Nos. 333-287835, 811-24096

Dear Gentlemen:

A legal opinion (the “Legal Opinion”) that we prepared was filed with Pre-Effective Amendment No. 2 to the Fund’s Registration Statement (the “Registration Statement”). We hereby give you our consent to incorporate by reference the Legal Opinion into Post-Effective Amendment No. 1 to the Registration Statement (the “Amendment”). We also consent to all references to us in the Amendment.