Exhibit No. EX-99.12(a) [SRSY LETTERHEAD] March 26, 2004 Board of Trustees Voyageur Mutual Funds III One Commerce Square Philadelphia, PA 19103 Board of Trustees Delaware Group Equity Funds III One Commerce Square Philadelphia, PA 19103 Re: Agreement...Voyageur Mutual Funds Iii /Mn/ • October 4th, 2004
AGREEMENTAgreement and Plan of Reorganization • October 4th, 2004 • Voyageur Mutual Funds Iii /Mn/ • Delaware
