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We hereby consent to the incorporation by reference in this Registration Statement on Form N-14 of our report dated February 28, 2025, relating to the financial statements and financial highlights of Bahl & Gaynor Income Growth ETF, a series of ETF Series Solutions, which are included in Form N-CSR for the year ended December 31, 2024, and to the references to our firm under the headings “Questions and Answers”, “Summary Comparison of the Funds”, “Appendix B- Financial Highlights” and “Other Service Providers” in the Combined Proxy Statement and Prospectus