The Audit Committee and the Board of Trustees
selected a new independent auditor for the Global X
Funds (the Trust), in connection with various
changes that were then being considered for the
Trust.  On March 1, 2011, the Audit Committee of the
Board of Trustees of the Trust appointed, and the
Board of Trustees ratified and approved, Ernst &
Young LLP as the independent registered public
accounting firm of the Trust for the fiscal year
ending October 31, 2011.  Prior to the Trusts fiscal
year ended October 31, 2011, the Trusts financial
statements were audited by a different independent
registered public accounting firm, Sanville &
Company (the Prior Auditor).

The Audit Committee approved and the Board of
Trustees ratified and approved the dismissal of the
Prior Auditor as the independent registered public
accounting firm of the Trust on and effective as of
March 1, 2011.  During the fiscal period ended
October 31, 2010, there were no: (1) disagreements
with the Prior Auditor on any matter of accounting
principles or practices, financial statement
disclosure, or auditing scope or procedure which, if
not resolved to the Prior Auditors satisfaction,
would have caused them to make reference in
connection with their opinion to the subject matter
of the disagreement, or (2) reportable events.

The Prior Auditors report on the financial
statements of the Trust as of and for the fiscal
period ended October 31, 2010, did not contain an
adverse or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope
or accounting principles.


December 19, 2011

Securities & Exchange Commission
Washington, DC 20549

Ladies and Gentlemen:

We were previously the independent registered public
accounting firm for the Global X Funds, (the Trust)
and, under the date December 23, 2010, we reported
on the financial statements and financial highlights
of the Trust as of and for the year ended October
31, 2010.  On March 1, 2011 we were dismissed.  We
have read the statements made by the Trust which we
understand will be filed with the Commission
pursuant to Item 77K of Form N-SAR dated December
30, 2011, and we agree with such statements.

Very truly yours,

/s/ Sanville & Company