CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the references to our firm in the Registration Statement on Form N-1A of Langar Global HealthTech ETF and to the use of
our report dated February 20, 2026 on the financial statements and financial highlights of Langar Global HealthTech ETF, a series of the Spinnaker ETF Series. Such financial statements and financial highlights appear in the 2025 Annual Financial
Statements in Form N-CSR, which is incorporated by reference into the Registration Statement.
/s/ TAIT, WELLER & BAKER LLP
Philadelphia, Pennsylvania
April 30, 2026