ETF Opportunities Trust 485BPOS

 

Exhibit 99.(j)(3)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated March 1, 2022, relating to the financial statements and financial highlights of Applied Finance Valuation Large Cap ETF, a series of ETF Opportunities Trust, for the period ended December 31, 2021, and to the references to our firm under the headings “Fund Service Providers” and “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information.

 

COHEN & COMPANY, LTD.

Cleveland, Ohio

April 28, 2022