Form 485BPOS NORTHEAST INVESTORS TRUS

Consent of Independent Registered Public Accounting Firm

We consent to the incorporation in this Registration Statement (No. 2-11318) on Form N-1A of Northeast Investors Trust of our report dated November 23, 2021, relating to our audit of the financial statements and financial highlights, which appear in the September 30, 2021 Annual Report to Shareholders, which are also incorporated in this Registration Statement.

We also consent to the references to our firm under the captions “Financial Highlights,”, “Custodian and Independent Registered Public Accounting Firm” and “Financial Statements” in such Registration Statement.

/s/ RSM US LLP

Boston, Massachusetts

January 31, 2022

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