Exhibit (j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the
Post-Effective Amendment No.133 and Amendment No.137 to
the Registration Statement on Form N-1A of Spinnaker ETF Series with respect to the Select STOXX Europe Aerospace & Defense ETF, a series of shares of Spinnaker ETF Series.
/s/TAIT, WELLER
& BAKER LLP
Philadelphia, Pennsylvania
August 19, 2025