Matthews Korea Active ETF (MKOR) N-14/ARegistration statement for investment companies business combination (amended)

Paul Hastings LLP

101 California Street, Forty-Eighth Floor

San Francisco, CA 94111

telephone (415) 856-7000

facsimile (415) 856-7100

www.paulhastings.com

1(415) 856-7007

davidhearth@paulhastings.com

May 31, 2023

VIA EDGAR

Matthews International Funds

d/b/a Matthews Asia Funds

Four Embarcadero Center, Suite 550

San Francisco, California 94111

Ladies and Gentlemen:

We hereby consent to the inclusion of our law firm’s name as counsel to the Matthews International Funds, d/b/a the Matthews Asia Funds (the “Registrant”), as shown in Pre-Effective Amendment No. 3 to the Registrant’s Registration Statement on Form N-14.

Very truly yours,

/s/ David A. Hearth

David A. Hearth

for PAUL HASTINGS LLP