独立注册会计师事务所的同意
We consent to the references to our firm under the captions “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Statement of Additional Information, each dated February 28, 2023, and each included in this Post-Effective Amendment No. 387 to the Registration Statement (Form N-1A, 档案 No. 333-150525) of Direxion Funds (the “Registration Statement”).
We also consent to the incorporation by reference of our report datedDecember 22, 2022, with respect to the financial statements and financial highlights of the funds listed in Appendix A constituting 年结束于2022年10月31日的Direxion基金股票信托被纳入股东周年报告（Form N-CSR）中， 并纳入这份提交后修正第387号的登记声明书（Form N-1A）中， 档案 编号为333-150525，在提交给证券交易委员会。 明尼阿波里斯，明尼苏达州
2023年2月24日
附录A – 位于3倍做多医疗保健-direxion基金内的基金
| 仅跌1倍-direxion® 做多1倍分区 |
| 2倍做多沪深300etf-direxion基金内的direxion日常沪深300中国A股 |
| 2倍做多三倍做多医疗保健-direxion中国互联网指数基金 |
| 2倍做多标普500etf-direxion® 份额 |
| 2倍做多印度etf-direxion |
| 2倍做多巴西股票etf-direxion |
| 2倍做多能源etf-direxion |
| 2倍做空能源etf-direxion |
| 2倍做多金矿指数etf-direxion |
| 2倍做空金矿指数etf-direxion |
| 2倍做多小型金矿指数-direxion |
| 2倍做空小型金矿指数-direxion |
| direxion daily sp油气探勘生产bull 2x shares |
| direxion daily sp油气探勘生产bear 2x shares |
| direxion daily robotics, artificial intelligence和automation指数bull 2x shares |
| direxion daily cloud computing bull 2x shares |
| direxion daily travel和vacation bull 2x shares |
| direxion daily全球清洁能源做多2倍etf |
| 2倍做多金属矿业etf-direxion |
| direxion daily软体做多2倍etf |
| direxion daily石油服务做多2倍etf |
| direxion daily s&p 500等权重做多2倍etf® 等权重 做多2倍etf |
| direxion daily tips做多2倍etf |
| 2倍做空通胀保护性etf-direxion |
| 1.5倍做多苹果etf-direxion |
| 1倍做空苹果etf-direxion |
| 1.5倍做多特斯拉股票etf-direxion |
| 1倍做空特斯拉股票etf-direxion |
| 2倍做多电动汽车和自动驾驶车辆etf-direxion |
| 1倍做空亚马逊etf-direxion |
| 1.5倍做多亚马逊etf-direxion |
| direxion daily googl bear 1x shares |
| direxion daily googl bull 1.5x shares |
| direxion daily msft bear 1x shares |
| direxion daily msft bull 1.5x shares |
| direxion daily mid cap bull 3x shares |
| direxion daily s&p 500 做多3倍 股份® |
| direxion每日标普500® 3倍做空股份 |
| direxion每日小盘牛市3倍股 |
| direxion每日小盘熊市3倍股 |
| direxion每日富时中国牛市3倍股 |
| direxion每日富时中国熊市3倍股 |
| direxion每日富时欧洲牛市3倍股 |
| direxion daily msci emerging markets bull 3x shares |
| direxion daily msci emerging markets bear 3x shares |
| direxion daily msci mexico bull 3x shares |
| direxion daily msci south korea bull 3x shares |
| direxion daily aerospace & defense bull 3x shares |
| direxion daily consumer discretionary bull 3x shares |
| direxion daily dow jones internet bull 3x shares |
| direxion daily dow jones internet bear 3x shares |
| direxion daily financial bull 3x |
| direxion daily financial bear 3x |
| 3倍做多医疗保健-direxion |
| direxion daily homebuilders& supplies bull 3x |
| direxion daily industrials bull 3x |
| direxion daily real estate bull 3x |
| 2倍做空房地产业-direxion |
| direxion daily pharmaceutical& medical bull 3x |
| direxion daily regional banks bull 3x shares |
| direxion daily retail bull 3x shares |
| direxion daily S&P 500® 高贝塔 3倍做多 |
| direxion daily S&P 500® 高贝塔 3倍做空 |
| 3倍做多标普生物科技-etf-direxion |
| 3倍做空标普生物科技-etf-direxion |
| direxion daily semiconductor bull 3x |
| direxion daily semiconductor bear 3x |
| 3倍做多科技-etf-direxion |
| 3倍做空科技-etf-direxion |
| direxion daily transportation bull 3x shares |
| direxion daily utilities bull 3x shares |
| direxion 日常 7-10 年度国库牛市3倍股票 |
| direxion 日常 7-10 年度国库熊市3倍股票 |
| direxion 日常20年以上国库牛市3倍股票 |
| direxion 日常20年以上国库熊市3倍股票 |
| direxion 大宗商品策略etf(Consolidated) |
| direxion 纳斯达克100® 等权指数基金 |
| direxion work from home etf |
| direxion moonshot innovators etf |
| direxion 氢能etf |
| direxion mRNA etf |
| 一揽子早餐商品策略etf（Consolidated） |