SPICER JEFFRIES LLPCertified Public Accountants
4601 DTC BOULEVARD • SUITE 700
DENVER, COLORADO 80237
TELEPHONE: (303) 753-1959
FAX: (303) 753-0338
www.spicerjeffries.com
CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM
We hereby consent, in the Prospectus and the Statement of Additional Information of Freedom 100 Emerging Markets ETF (“FRDM”) (a “Fund”) the use of our report dated November 29, 2022 relating to our audit of the financial highlights for the years ended September 30, 2022, 2021, and 2020 and for the period from May 23, 2019 (commencement of operations) through September 30, 2019 and to the reference to our Firm, the Prior Firm, the Trust’s “independent registered public accounting firm”.
Denver, Colorado
March 13, 2024