Exhibit (e)(2)

EIGHTH AMENDMENT TO ETF DISTRIBUTION AGREEMENT

This eighth amendment (“Amendment”) to the ETF Distribution Agreement (the “Agreement”) novated as of September 30, 2021 by and between Simplify Exchange Traded Funds (“Trust”) and Foreside Financial Services, LLC (“Foreside”) is entered into with effect as of May 26, 2023 (the “Effective Date”).

WHEREAS, Trust and Foreside (“Parties”) desire to amend Exhibit A of the Agreement to reflect the addition of funds; and

WHEREAS, Section 8(b) of the Agreement requires that all amendments and modifications to the Agreement be in writing and executed by the Parties.

NOW THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties hereby agree as follows:

1. Capitalized terms not otherwise defined herein shall have the meanings set forth in Agreement.

2. Exhibit A of the Agreement is hereby deleted in its entirety and replaced by the Exhibit A attached hereto.

3. Except as expressly amended hereby, all of the provisions of the Agreement shall remain unamended and in full force and effect to the same extent as if fully set forth herein.

4. This Amendment shall be governed by, and the provisions of this Amendment shall be construed and interpreted under and in accordance with, the laws of the State of Delaware.

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed in their names and on their behalf by and through their duly authorized officers, as of the Effective Date.

SIMPLIFY EXCHANGE TRADED FUNDS		FORESIDE FINANCIAL SERVICES, LLC
By:	/s/ Paul Kim	By:	/s/ Teresa Cowan
	Paul Kim, President		Teresa Cowan, President

EXHIBIT A

1	Simplify US Equity PLUS Convexity ETF
2	Simplify US Equity PLUS Downside Convexity ETF
3	Simplify US Equity PLUS Upside Convexity ETF
4	Simplify Volt RoboCar Disruption and Tech ETF
5	Simplify U.S. Equity PLUS GBTC ETF
6	Simplify Volatility Premium ETF
7	Simplify Interest Rate Hedge ETF
8	Simplify Tail Risk Strategy ETF
9	Simplify Intermediate Term Treasury Futures Strategy ETF
10	Simplify Health Care ETF
11	Simplify Emerging Markets Equity PLUS Downside Convexity ETF
12	Simplify Developed Ex-US PLUS Downside Convexity ETF
13	Simplify Hedged Equity ETF
14	Simplify Macro Strategy ETF
15	Simplify High Yield PLUS Credit Hedge ETF
16	Simplify Aggregate Bond PLUS Credit Hedge ETF
17	Simplify Managed Futures Strategy ETF
18	Simplify Bitcoin Strategy PLUS Income ETF
19	Simplify Short Term Treasury Futures Strategy ETF
20	Simplify Enhanced Income ETF
21	Simplify Stable Income ETF
22	Simplify Propel Opportunities ETF
23	Simplify Conservative Allocation ETF
24	Simplify Moderate Allocation ETF
25	Simplify Growth Allocation ETF
26	Simplify Income Allocation ETF
27	Simplify Commodities Strategy No K-1 ETF
28	Simplify Market Neutral Equity Long/Short ETF
29	Simplify Multi-QIS Alternative ETF
30	Simplify Opportunistic Income ETF