INDEX TO EXHIBITS
Exhibit Description
4.1 The Hain Food Group, Inc. 1993 Executive Stock Option
Plan (incorporated by reference to Exhibit 4.2 to the
IPO Registration Statement).
4.2 The Hain Food Group, Inc. 1994 Long Term Incentive and
Stock Award Plan (incorporated by reference to Exhibit
4.3 to the IPO Registration Statement).
4.3 The Hain Food Group, Inc. 1996 Directors Stock Option
Plan (incorporated by reference to Appendix A to the
1996 Proxy).
5 Opinion of Cahill Gordon & Reindel regarding the
legality of the securities being registered
16.1 Letter from McGinty & Associates regarding change in
certifying accountants. (Incorporated by reference to
Exhibit 16.1 of the Registrant's Registration Statement
on Form S-4/S-3, File No. 333-56319)
16.2 Letter from Katz & Bloom, LLC regarding change in
certifying accountants. (Incorporated by reference to
Exhibit 16.2 of the Registrant's Registration Statement
on Form S-4/S-3, File No. 333-56319)
23.1 Consent of Ernst & Young LLP, Independent Auditors
23.2 Consent of PricewaterhouseCoopers LLP, Independent
Auditors
23.3 Consent of McGladrey & Pullen, LLP, Independent
Auditors
23.4 Consent of McGinty & Associates, Independent Auditors
23.5 Consent of Katz & Bloom, LLC, Independent Auditors
23.6 Consent of Cahill Gordon & Reindel (included in Exhibit
5)
24 Powers of Attorney (included on signature pages of this
Registration Statement)
II-9
EXHIBIT 5
Cahill Gordon & Reindel
80 Pine Street
New York, New York 10005
December 14, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Hain Food Group, Inc.
Registration Statement on Form S-8
(File No. 333-38915)
Ladies and Gentlemen:
We have acted as special counsel to The Hain Food Group, Inc. (the
"Company") in connection with the preparation of the Company's Registration
Statement on Form S-8 (the "Registration Statement") filed with the Securities
and Exchange Commission (the "Commission") under the Securities Act of 1933, as
amended. The Registration Statement covers (i) 1,545,000 shares of the common
stock of the Company, $.01 par value (the "Common Stock"), offered under The
Hain Food Group, Inc. 1994 Long Term Incentive and Stock Award Plan (the "1994
Plan") and (ii) 200,000 shares of Common Stock offering under The Hain Food
Group, Inc. 1996 Directors Stock Option Plan (the "Directors Plan").
In rendering the opinions set forth herein, we have examined originals,
photocopies or conformed copies certified to our satisfaction of all such
corporate records, agreements, instruments and documents of the Company,
certificates of public officials and other certificates and opinions, and we
have made such other investigations, as we have deemed necessary in connection
with the opinions set forth herein. In our examination, we have assumed the
genuineness of all signatures, the authenticity of all documents submitted to us
as originals and the conformity to originals of all documents submitted to us as
photocopies or conformed copies.
Based on the foregoing, we advise you that in our opinion, the shares of
Common Stock of the Company offered upon the exercise of options under the 1994
Plan and the Directors Plan will be legally issued, fully paid and
nonassessable.
We are members of the bar of the State of New York, and in rendering this
opinion we express no opinion as to the laws of any jurisdiction other than the
laws of the State of New York, the General Corporation Law of the State of
Delaware and the Federal laws of the United States of America.
We hereby consent to the filing of a copy of this opinion with the
Commission as an exhibit to the Registration Statement referred to above.
Very truly yours,
/s/ Cahill Gordon & Reindel
Exhibit 23.1
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 333-38915) for the registration of 1,745,000 shares of common
stock pertaining to the 1994 Long Term Incentive and Stock Award Plan and the
1996 Directors Stock Option Plan of The Hain Food Group, Inc. and to the
incorporation by reference therein of our report dated September 10, 1998, with
respect to the consolidated financial statements and schedule of The Hain Food
Group, Inc. included in its Annual Report (Form 10-K) for the year ended June
30, 1998, filed with the Securities and Exchange Commission.
/s/ ERNST & YOUNG LLP
Melville, New York
December 11, 1998
Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of The Hain Food Group, Inc. of our report dated March 25,
1997 appearing on page F-1 of the Westbrae Natural, Inc. (formerly Vestro
Natural Foods, Inc.) Annual Report on Form 10-K for the year ended December 31,
1996.
/s/ PRICEWATERHOUSECOOPERS LLP
Costa Mesa, California
December 11, 1998
Exhibit 23.3
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the incorporation of our reports, relating to the
consolidated financial statements of AMI Operating, Inc. and subsidiaries dated
May 27, 1998 and the financial statements of Dana Alexander, Inc., dated May 22,
1998 and the financial statements of Garden of Eatin', Inc., dated May 8, 1998,
included in the Form 8-K/A dated July 23, 1998 and incorporated by reference in
the previously filed Registration Statement of The Hain Food Group, Inc. on Form
S-4/S-3 (No. 333-57343) and incorporated by reference in the Registration
Statement of The Hain Food Group, Inc. on Form S-8 filed on or about December
14, 1998.
/s/ MCGLADREY & PULLEN, LLP
Anaheim, California
December 11, 1998
Exhibit 23.4
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the incorporation of our report, relating to the
consolidated financial statements of Arrowhead Mills, Inc., dated October 4,
1996, except for Note 10, as to which the date is June 1, 1998, for the years
ended July 31, 1996 and 1995 included in the Form 8-K/A dated July 23, 1998 and
incorporated by reference in the previously filed Registration Statement of The
Hain Food Group, Inc. on Form S-4/S-3 (No. 333-57343) and incorporated by
reference in the Registration Statement of The Hain Food Group, Inc. on Form S-8
filed on or about December 14, 1998.
/s/ MCGINTY & ASSOCIATES
December 11, 1998
Exhibit 23.5
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the incorporation of our report, relating to the
financial statements of Dana Alexander, Inc. dated March 19, 1997 except for
Note L, as to which date is June 2, 1997, for the years ended December 31, 1996
and 1995 included in the Form 8-K/A dated July 23, 1998 and incorporated by
reference in the previously filed Registration Statement of The Hain Food Group,
Inc. on Form S-4/S-3 (No. 333-57343) and incorporated by reference in the
Registration Statement of The Hain Food Group, Inc. on Form S-8 filed on or
about December 14, 1998.
/s/ KATZ & BLOOM, LLC
December 11, 1998