附录 j

独立注册公众会计师事务所的同意

我们同意在GraniteShares etf Trust的第44号后续修订及第47号修订的注册声明中提及我公司的事项，以及使用我们于2024年8月29日对GraniteShares 1x Short AMD Daily etf、GraniteShares 2x Short NVDA Daily etf、GraniteShares 2x Long TSLA Daily etf及GraniteShares 2x Short TSLA Daily etf的基本报表和财务亮点的报告。这些基本报表和财务亮点出现在2024年度股东报告中，并且也被纳入附加资讯声明中。

此外，我们同意在GraniteShares etf Trust的第44号后续修订及第47号修订的注册声明中提及我公司的事项，关于GraniteShares 2x Long AAL Daily etf、GraniteShares 1x Short AAL Daily etf、GraniteShares 2x Short AAL Daily etf、GraniteShares 1x Short AAPL Daily etf、GraniteShares 1.5x Short AAPL Daily etf、GraniteShares 2x Short AAPL Daily etf、GraniteShares 2x Short AMD Daily etf、GraniteShares 1x Short COIN Daily etf、GraniteShares 2x Short COIN Daily etf、GraniteShares 2x Long JPm Daily etf、GraniteShares 1x Short JPm Daily etf、GraniteShares 2x Short JPm Daily etf、GraniteShares 2x Long LCID Daily etf、GraniteShares 1x Short LCID Daily etf、GraniteShares 2x Short LCID Daily etf、GraniteShares 1x Short META Daily etf、GraniteShares 2x Short META Daily etf、GraniteShares 1x Short NVDA Daily etf、GraniteShares 2x Long RIVN Daily etf、GraniteShares 1x Short RIVN Daily etf、GraniteShares 2x Short RIVN Daily etf、GraniteShares 1.5x Long TSLA Daily etf、GraniteShares 1.25x Short TSLA Daily etf、GraniteShares 1.75x Short TSLA Daily etf、GraniteShares 2x Long XOm Daily etf、GraniteShares 1x Short XOm Daily etf及GraniteShares 2x Short XOm Daily etf，各自为GraniteShares etf Trust的一系列产品。

宾夕法尼亚州，费城

2024年10月18日