Document

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated July 29, 2026, relating to the financial statements and financial highlights of Twin Oak Active Opportunities ETF and Twin Oak Short Horizon Absolute Return ETF, each a series of Manager Directed Portfolios, which are included in Form N-CSR for the year ended May 31, 2026, and to the references to our firm under the headings “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.