<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>2
<FILENAME>Item77K.txt
<DESCRIPTION>MULTISTRAT ACCT CHANGE
<TEXT>
Item 77K - Multi-Strategy Growth and Income Fund
ending February 28, 2018

       On October 25, 2017, the Board of Directors for the
Multi-Strategy Growth and Income Fund (the "Fund") ratified
Deloitte & Touche, LLP ("Deloitte") as the Fund's
independent registered public accounting firm to audit the
Fund's financial statements for the fiscal year ended February
28, 2018.  BBD, LLP ("BBD") was previously engaged as the
independent registered public accounting firm to audit the
Fund's financial statements.  BBD issued its reports on the
Fund's financial statements for the fiscal years ended February
28, 2017 and February 28, 2016. Such reports did not contain
adverse opinions or disclaimers of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or
accounting principles.  The decision to replace BBD as the
Fund's independent registered public accounting firm was
approved by the Audit Committee and Board of Trustees on
behalf of the Fund.

       During the Fund's fiscal years February 28, 2017 and
February 28, 2016, there were no disagreements with BBD on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if
not resolved to the satisfaction of BBD, would have caused it
to make reference to the subject matter of the disagreements in
connection with its reports nor were there any "reportable
events" as that term is described in Item 304 (a)(1)(v) of
Regulation S-K.

       The Fund has requested that BBD furnish it with a letter
addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. A copy of
such letter, dated April 10, 2018, is filed as an exhibit to this
Form N-SAR.


</TEXT>
</DOCUMENT>
