Exhibit (j)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the references to our firm in the Post-Effective Amendment No. 439 and Amendment No. 442 to the Registration Statement on
Form N-1A of GraniteShares ETF Trust regarding the Prospectus and Statement of Additional Information of GraniteShares Short Term
| /s/ TAIT, WELLER & BAKER LLP | |
| Philadelphia, Pennsylvania | |
| August 7, 2026 |