CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Registration Statement on Form N-14 of the ALPS ETF Trust and to the use of our report dated August 25, 2021 on the financial statements and financial highlights of O'Shares U.S. Quality Dividend ETF, O’Shares Small-Cap Quality Dividend ETF, O’Shares Global Internet Giants ETF, and O’Shares Europe Quality Dividend ETF, each a series of shares of beneficial interest in OSI ETF Trust. Such financial statements and financial highlights appear in the June 30, 2021 Annual Report to Shareholders which is incorporated by reference into the Statement of Additional Information.
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| BBD, LLP | |
| Philadelphia, Pennsylvania | |
April 8, 2022 |