Exhibit 28(j)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated August 28, 2026, relating to the financial statements and financial highlights of Atlas U.S. Government Money Market Fund, Inc., which are included in Form N-CSR for the period ended June 30, 2026, and to the references to our firm under the headings “Financial Highlights” in the Prospectus and “Fund Policies” and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.

/s/ Cohen & Company, Ltd.

COHEN & COMPANY, LTD.

Cleveland, Ohio

October 26, 2026