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March 4, 2024
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Horizon Kinetics Medical ETF and Horizon Kinetics SPAC Active ETF (the “Funds”), each a series of Listed Funds Trust, Commission File Number 811-23226
(Predecessor funds being The Medical Fund and The Alternative Income Fund,
respectively, each a series of Kinetics Mutual Funds, Inc., Commission File Number 811-09303)
To whom it may concern:
We have received a copy of, and are in agreement with, the statements concerning our Firm being made by the Funds pursuant to Item 304(a) of Regulation S-K in their Form N-CSR to be filed on or about March 8, 2024, captioned “Change in Independent Registered Public Accounting Firm.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report.
Sincerely, | |
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Tait, Weller & Baker LLP |
cc: | Gregory C Bakken, President | |
Listed Funds Trust | ||
615 East Michigan Street | ||
Milwaukee, WI 53202 |
Tait Weller • Philadelphia Office • O: 215.979.8800 • F: 215.979.8811 • Two Liberty Place • 50 S. 16th Street • Suite 2900 • Philadelphia, PA 19102-2529