EX-99.28 3 fp0085207-1_ex9928l2.htm

 

 

September 22, 2023

 

The 2023 ETF Series Trust

c/o Foreside Fund Services, LLC

Three Canal Plaza, Suite 100

Portland, ME 04101

 

Re:

Registration Statement on Form N-1A

File Nos. 333-272579 and 811-23883 (the “Registration Statement”)

  

Ladies and Gentlemen:

 

We consent to the references to our firm in the Registration Statement. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933 or the rules and regulations thereunder.

 

Very truly yours,

 

/s/ Morgan, Lewis & Bockius LLP 

 

  Morgan, Lewis & Bockius llp    
       
  1111 Pennsylvania Avenue, NW    
  Washington, DC  20004  Description: (T).png +1.202.739.3000
  United States  Description: (F).png +1.202.739.3001