EX-99.(J)(2) 4 ex99-j2.htm CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Exhibit 99.(j)(2)

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 May 31, 2022, relating to the financial statements and financial highlights of Formidable ETF and Formidable Fortress ETF, each a series of ETF Opportunities Trust, for the period ended March 31, 2022, and to the references to our firm in this Registration Statement on Form N-1A of Formidable Small/Mid Cap ETF, a series of ETF Opportunities Trust, 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

July 28, 2022