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We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated August 27, 2026, relating to the financial statements and financial highlights of Spear Alpha ETF, a series of Listed Funds Trust, for the year ended June 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.