abrdn ETFs 485BPOS

Exhibit 99.(i)

 

 

Dechert LLP 

1900 K Street, N.W.
Washington, DC 20006-1110 

+1 202 261 3300 Main 

+1 202 261 3333 Fax

 

 

 

April 29, 2026

 

abrdn ETFs 

1900 Market Street, 

Suite 200 

Philadelphia, PA 19103

 

Dear Ladies and Gentlemen:

 

We have acted as counsel for abrdn ETFs (the “Trust”), a trust duly organized and validly existing under the laws of the State of Delaware, in connection with Post-Effective Amendment No. 37 to the Trust’s Registration Statement on Form N-1A (the “Registration Statement”) relating to the issuance of shares of beneficial interest, with no par value (collectively, the “Shares”), of the Trust’s abrdn Bloomberg All Commodity Strategy K-1 Free ETF and abrdn Bloomberg All Commodity Longer Dated Strategy K-1 Free ETF (collectively, the “Funds”) under the Securities Act of 1933, as amended (the “1933 Act”). We have examined such governmental and corporate certificates and records as we deemed necessary to render this opinion and we are familiar with the Trust’s Declaration of Trust and its By-Laws, each as amended to date.

 

Based upon the foregoing, we are of the opinion that the Trust’s Shares proposed to be sold pursuant to Post-Effective Amendment No. 37 to the Registration Statement will have been validly authorized and, when sold in accordance with the terms of such Amendment and the requirements of applicable federal and state law and delivered by the Trust against receipt of the net asset value of the Shares of the Funds, as described in Post-Effective Amendment No. 37 to the Registration Statement, will have been legally and validly issued and, subject to the qualifications set forth in the Declaration of Trust, will be fully paid and non-assessable by the Trust.

 

The opinions expressed herein are limited to the Delaware Statutory Trust Act, and we express no opinion with respect to the laws of any other jurisdiction or to any other laws of the State of Delaware. Further, we express no opinion as to compliance with any state or federal securities laws, including the securities laws of the State of Delaware. The opinions expressed herein are given as of the date hereof, and we undertake no obligation and hereby disclaim any obligation to advise you of any change after the date of this opinion pertaining to any matter referred to herein.

 

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement, to be filed with the Securities and Exchange Commission, and to the use of our name in the Trust’s Registration Statement and in any revised or amended versions thereof, unless and until we revoke such consent. In giving such consent, however, we do not admit that we are within the category of persons whose consent is required by Section 7 of the 1933 Act and the rules and regulations thereunder.

 

Very truly yours,

 

/s/ Dechert LLP