Document

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated January 23, 2026, relating to the financial statements and financial highlights of Swan Hedged Equity US Large Cap ETF, a series of Listed Funds Trust, which are included in Form N-CSR for the year ended November 30, 2025, and to the references to our firm under the headings “Other Service Providers” and “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.