Exhibit (i)(2)

  DLA Piper LLP (US) One Atlantic Center 1201 West Peachtree Street Suite 2900
Atlanta, Georgia 30309-3449 www.dlapiper.com
Tanya L. Boyle tanya.boyle@us.dlapiper.com T   404.736.7863 F   404.682.7863

October 10, 2024

Spinnaker ETF Series

116 South Franklin Street

P. O. Box 69

Rocky Mount, NC  27802

Dear Board Members:

A legal opinion (the “Legal Opinion”) that we prepared was filed with Post-Effective Amendment No. 112 to the Spinnaker ETF Series Registration Statement (the “Registration Statement”). We hereby give you our consent to incorporate by reference the Legal Opinion into Post-Effective Amendment No. 114 to the Registration Statement (the “Amendment”). We also consent to all references to us in the Amendment.

Very truly yours,

/s/ DLA Piper LLP (US)

DLA Piper LLP (US)