Exhibit (j.1.)

Other Opinions: Consent of KPMG LLP

Consent of Independent Registered Public Accounting Firm

We consent to the use of our report dated August 19, 2026, with respect to the financial statements of Sit Balanced Fund, Sit Dividend Growth Fund, Sit Global Dividend Growth Fund, Sit ESG Growth Fund, Sit Opportunity Dividend Growth Fund (formerly, Sit Small Cap Dividend Growth Fund), Sit Opportunity Growth Fund (formerly, Sit Small Cap Growth Fund), Sit International Growth Fund, and Sit Developing Markets Growth Fund (each a series of Sit Mutual Funds, Inc.), Sit Large Cap Growth Fund, and Sit Multi Cap Growth Fund (formerly, Sit Mid Cap Growth Fund), incorporated herein by reference and to the references to our Firm under the headings “Financial Highlights” in the Prospectus and “Custodian; Transfer Agent; Counsel; Accountants” in the Statement of Additional Information.

/s/KPMG LLP

Columbus, Ohio

October 27, 2026

 

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