Exhibit 11(B)
May 16, 2017
Horizons ETF Trust I (formerly Recon Capital Series Trust)
c/o Horizons ETFs Management (US) LLC
1350 Avenue of the Americas, 33rd Floor
New York, NY 10019
Re: | Horizons ETF Trust I (formerly Recon Capital Series Trust) |
File Nos. 333-217381 |
Trustees:
A legal opinion (the "Legal Opinion") that we prepared was filed with a Registration Statement for the Horizons ETF Trust I (a combined proxy statement prospectus) on Form N-14. We hereby give you our consent to incorporate by reference the Legal Opinion into Pre-Effective Amendment No. 1 under the Securities Act of 1933 on Form N-14 (the "Amendment") and consent to all references to us in the Amendment.
Very truly yours, | |
/s/ Thompson Hine LLP | |
THOMPSON HINE LLP |