附錄 j

獨立註冊公眾會計師事務所的同意

我們同意在GraniteShares etf Trust的第44號後續修訂及第47號修訂的註冊聲明中提及我公司的事項，以及使用我們於2024年8月29日對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的基本報表和財務亮點的報告。這些基本報表和財務亮點出現在2024年度股東報告中，並且也被納入附加資訊聲明中。

此外，我們同意在GraniteShares etf Trust的第44號後續修訂及第47號修訂的註冊聲明中提及我公司的事項，關於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，各自為GraniteShares etf Trust的一系列產品。

賓夕法尼亞州，費城

2024年10月18日