Document

A legal opinion and consent (the “Opinion and Consent”) that we prepared was filed with Post-Effective Amendment No. 85 to the Registration Statement, File Nos. 333-22075 and 811-08061 (the “Registration Statement”), of Diamond Hill Funds. We hereby give you our consent to incorporate by reference the Opinion and Consent into Post-Effective Amendment No. 86 to the Registration Statement (the “Amendment”), and consent to all references to us in the Amendment.