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We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated December 30, 2025, relating to the financial statements and financial highlights of Kingsbarn Dividend Opportunity ETF, a series of ETF Opportunities Trust, which are included in Form N-CSR for the year ended October 31, 2025, and to the references to our firm under the headings “Fund Service Providers” and “Financial Highlights” in the Prospectus and “Management and Other Service Providers” and “Financial Information” in the Statement of Additional Information.