Sidley Austin LLP 

787 Seventh Avenue 

New York, NY 10019 

+1 212 839 5300 

+1 212 839 5599 Fax 

  

  

AMERICA  ·  ASIA PACIFIC  ·  EUROPE 

  

  

  

  

  

  

  

  

  

  

VIA EDGAR 

February 26, 2026 

Victory Pioneer ILS Interval Fund 

15935 La Cantera Parkway 

San Antonio, Texas 78256 

  

  

Post-Effective Amendment No. 8 – File Nos.: 333-225814; 811-22987 

  

  

Ladies and Gentlemen: 

We hereby consent to the reference to our firm as counsel in Post-Effective Amendment No. 8 to the Registration Statement on Form N-2 of Victory Pioneer ILS Interval Fund (File No. 333-225814). 

  

  

  

Very truly yours, 

  

/s/ Sidley Austin LLP 

  

Sidley Austin LLP 

  

Sidley Austin (NY) LLP is a Delaware limited liability partnership doing business as Sidley Austin LLP and practicing in affiliation with other Sidley Austin partnerships.