獨立註冊會計師事務所的同意
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, 檔案 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 年結束於2022年10月31日的Direxion基金股票信託被納入股東週年報告（Form N-CSR）中， 並納入這份提交後修正第387號的登記聲明書（Form N-1A）中， 檔案 編號為333-150525，在提交給證券交易委員會。 明尼阿波里斯，明尼蘇達州
2023年2月24日
附錄A – 位於3倍做多醫療保健-direxion基金內的基金
| 僅跌1倍-direxion® 做多1倍分區 |
| 2倍做多滬深300etf-direxion基金內的direxion日常滬深300中國A股 |
| 2倍做多三倍做多醫療保健-direxion中國互聯網指數基金 |
| 2倍做多標普500etf-direxion® 份額 |
| 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倍做多金礦指數etf-direxion |
| 2倍做空金礦指數etf-direxion |
| 2倍做多小型金礦指數-direxion |
| 2倍做空小型金礦指數-direxion |
| direxion daily sp油氣探勘生產bull 2x shares |
| direxion daily sp油氣探勘生產bear 2x shares |
| direxion daily robotics, artificial intelligence和automation指數bull 2x shares |
| direxion daily cloud computing bull 2x shares |
| direxion daily travel和vacation bull 2x shares |
| direxion daily全球清潔能源做多2倍etf |
| 2倍做多金屬礦業etf-direxion |
| direxion daily軟體做多2倍etf |
| direxion daily石油服務做多2倍etf |
| direxion daily s&p 500等權重做多2倍etf® 等權重 做多2倍etf |
| direxion daily tips做多2倍etf |
| 2倍做空通脹保護性etf-direxion |
| 1.5倍做多蘋果etf-direxion |
| 1倍做空蘋果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倍做多電動汽車和自動駕駛車輛etf-direxion |
| 1倍做空亞馬遜etf-direxion |
| 1.5倍做多亞馬遜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每日標普500® 3倍做空股份 |
| direxion每日小盤牛市3倍股 |
| direxion每日小盤熊市3倍股 |
| direxion每日富時中國牛市3倍股 |
| direxion每日富時中國熊市3倍股 |
| direxion每日富時歐洲牛市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倍做多醫療保健-direxion |
| direxion daily homebuilders& supplies bull 3x |
| direxion daily industrials bull 3x |
| direxion daily real estate bull 3x |
| 2倍做空房地產業-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® 高貝塔 3倍做多 |
| direxion daily S&P 500® 高貝塔 3倍做空 |
| 3倍做多標普生物科技-etf-direxion |
| 3倍做空標普生物科技-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 年度國庫牛市3倍股票 |
| direxion 日常 7-10 年度國庫熊市3倍股票 |
| direxion 日常20年以上國庫牛市3倍股票 |
| direxion 日常20年以上國庫熊市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 氫能etf |
| direxion mRNA etf |
| 一揽子早餐商品策略etf（Consolidated） |