Item 77K

Change in certifying accountant

Deloitte & Touche LLP has served as the independent
registered public accounting firm to the Bear Stearns CUFS
MLP Mortgage Portfolio (the "Portfolio") since the
Portfolios' inception on December 19, 2006.  On May 30,
2008, JPMorgan Chase & Co. completed the acquisition of The
Bear Stearns Companies, Inc., the parent of Bear Stearns
Asset Management Inc.  Shortly thereafter, Deloitte &
Touche LLP informed the Portfolio that, in light of its
relationships with JPMorgan Chase & Co., it may not be able
to continue to qualify to serve as the Portfolio's
independent registered public accounting firm and
subsequently resigned. Accordingly, on September 4, 2008,
the Audit Committee of The RBB Fund, Inc. (the "Company")
recommended and the full Board of Directors approved the
appointment of PricewaterhouseCoopers LLP as the
Portfolio's independent registered public accounting firm.
Deloitte & Touche LLP's report on the Portfolio's financial
statement as of August 31, 2007 and August 31, 2006 did not
contain an adverse opinion or disclaimer of opinion, or
were not qualified or modified as to accounting, audit
scope or accounting principles. During the fiscal years
ended August 31, 2007 and August 31, 2006 and for the
interim period ended February 29, 2008, there were no
disagreements with Deloitte & Touche LLP on any matter of
accounting principles or practice, financial statement
disclosure or auditing scope or procedure.

A copy of Deloitte & Touche LLP's letter to the Securities
and Exchange Commission signifying its agreement with the
above statement is attached as Exhibit Q1.