Opinion on the Financial Statements

We have audited the accompanying statement of assets and liabilities, including the schedule of investment, of Canary Litecoin ETF (the “Trust”) as of December 31, 2025, the related statements of operations and changes in net assets for the period from September 22, 2025 (seeding date) through December 31, 2025, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Trust as of December 31, 2025, and the results of its operations and changes in net assets for the period September 22, 2025 (seeding date) through December 31, 2025, in conformity with accounting principles generally accepted in the United States of America.