Paul Hastings LLP
101 California Street, 48th Floor
San Francisco, California 94111
1(415) 856-7007
davidhearth@paulhastings.com
July 10, 2026
VIA EDGAR
iM Global Partner Funds
2301 Rosecrans Avenue, Suite 2150
El Segundo, California 90245
| Re: | iM Global Partner Funds - File Nos. 333-10015 and 811-07763 |
Ladies and Gentlemen:
We hereby consent to the inclusion of our law firm’s name as counsel to the iM Global Partner Funds (the “Registrant”), as shown in Post-Effective Amendment No. 174 to the Registrant’s Registration Statement on Form N-1A.
| Very truly yours, |
| /s/ David A. Hearth |
| David A. Hearth |
| for PAUL HASTINGS LLP |