ATLANTA | CHICAGO | CINCINNATI | CLEVELAND
COLUMBUS | DAYTON | LOS ANGELES | MINNEAPOLIS
NEW YORK | SILICON VALLEY | WASHINGTON, D.C.
Exhibit (i)
|
ATLANTA | CHICAGO | CINCINNATI | CLEVELAND COLUMBUS | DAYTON | LOS ANGELES | MINNEAPOLIS NEW YORK | SILICON VALLEY | WASHINGTON, D.C. |
October 28, 2026
Simplify Exchange Traded Funds
10845 Griffith Peak Drive, 2/F
Las Vegas, NV 89135
| Re: | Simplify Exchange Traded Funds - File Nos. 333-238475 and 811-23570 |
Ladies and Gentlemen:
A legal opinion (the “Legal Opinion”) that we prepared was filed with Post-Effective Amendment No. 263 to the Simplify Exchange Traded Funds Registration Statement. We hereby give you our consent to incorporate by reference the Legal Opinion into Post-Effective Amendment No. 273 under the Securities Act of 1933 (Amendment No. 274 under the Investment Company Act of 1940) (the “Amendment”) and consent to all references to us in the Amendment.
| Very truly yours, | |
| /s/ Thompson Hine LLP | |
| THOMPSON HINE LLP |
