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We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated June 29, 2026, relating to the financial statements and financial highlights of Core Alternative ETF and Optimized Equity Income ETF, each a series of Listed Funds Trust, which are included in Form N-CSR for the year or period ended April 30, 2026, and to the references to our firm under the headings “Other Service Providers” and “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.