CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in this Pre-Effective
Amendment to Registration Statement on Form N-1A of our report dated June 11,
2026, relating to the financial statement of Bridgeway ETF Trust comprising
Bridgeway Emerging Markets Core Equity ETF, as of May 29, 2026, and to the
reference to our firm under the heading “Independent Registered Public
Accounting Firm” in the Statement of Additional Information.
/s/ Cohen & Company, Ltd.
Cohen & Company, Ltd.
Philadelphia, Pennsylvania
June 16, 2026