Consent of Independent Registered Public Accounting Firm
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, File 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 Direxion Shares ETF Trust included in the Annual Report to Shareholders (Form N-CSR) for the year ended October 31, 2022, into this Post-Effective Amendment No. 387 to the Registration Statement (Form N-1A, File No. 333-150525), filed with the Securities and Exchange Commission.
Minneapolis, MN
February 24, 2023
Appendix A Funds within the Direxion Shares ETF Trust
Direxion Daily S&P 500® Bear 1X Shares |
Direxion Daily CSI 300 China A Share Bull 2X Shares |
Direxion Daily CSI China Internet Index Bull 2X Shares |
Direxion Daily S&P 500® Bull 2X Shares |
Direxion Daily MSCI India Bull 2X Shares |
Direxion Daily MSCI Brazil Bull 2X Shares |
Direxion Daily Energy Bull 2X Shares |
Direxion Daily Energy Bear 2X Shares |
Direxion Daily Gold Miners Index Bull 2X Shares |
Direxion Daily Gold Miners Index Bear 2X Shares |
Direxion Daily Junior Gold Miners Index Bull 2X Shares |
Direxion Daily Junior Gold Miners Index Bear 2X Shares |
Direxion Daily S&P Oil & Gas Exp. & Prod. Bull 2X Shares |
Direxion Daily S&P Oil & Gas Exp. & Prod. Bear 2X Shares |
Direxion Daily Robotics, Artificial Intelligence & Automation Index Bull 2X Shares |
Direxion Daily Cloud Computing Bull 2X Shares |
Direxion Daily Travel & Vacation Bull 2X Shares |
Direxion Daily Global Clean Energy Bull 2X Shares |
Direxion Daily Metal Miners Bull 2X Shares |
Direxion Daily Software Bull 2X Shares |
Direxion Daily Oil Services Bull 2X Shares |
Direxion Daily S&P 500® Equal Weight Bull 2X Shares |
Direxion Daily TIPS Bull 2X Shares |
Direxion Daily TIPS Bear 2X Shares |
Direxion Daily AAPL Bull 1.5X Shares |
Direxion Daily AAPL Bear 1X Shares |
Direxion Daily TSLA Bull 1.5X Shares |
Direxion Daily TSLA Bear 1X Shares |
Direxion Daily Electric and Autonomous Vehicles Bull 2X Shares |
Direxion Daily AMZN Bear 1X Shares |
Direxion Daily AMZN Bull 1.5X Shares |
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® Bull 3X Shares |
Direxion Daily S&P 500® Bear 3X Shares |
Direxion Daily Small Cap Bull 3X Shares |
Direxion Daily Small Cap Bear 3X Shares |
Direxion Daily FTSE China Bull 3X Shares |
Direxion Daily FTSE China Bear 3X Shares |
Direxion Daily FTSE Europe Bull 3X Shares |
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 Shares |
Direxion Daily Financial Bear 3X Shares |
Direxion Daily Healthcare Bull 3X Shares |
Direxion Daily Homebuilders & Supplies Bull 3X Shares |
Direxion Daily Industrials Bull 3X Shares |
Direxion Daily Real Estate Bull 3X Shares |
Direxion Daily Real Estate Bear 3X Shares |
Direxion Daily Pharmaceutical & Medical Bull 3X Shares |
Direxion Daily Regional Banks Bull 3X Shares |
Direxion Daily Retail Bull 3X Shares |
Direxion Daily S&P 500® High Beta Bull 3X Shares |
Direxion Daily S&P 500® High Beta Bear 3X Shares |
Direxion Daily S&P Biotech Bull 3X Shares |
Direxion Daily S&P Biotech Bear 3X Shares |
Direxion Daily Semiconductor Bull 3X Shares |
Direxion Daily Semiconductor Bear 3X Shares |
Direxion Daily Technology Bull 3X Shares |
Direxion Daily Technology Bear 3X Shares |
Direxion Daily Transportation Bull 3X Shares |
Direxion Daily Utilities Bull 3X Shares |
Direxion Daily 7-10 Year Treasury Bull 3X Shares |
Direxion Daily 7-10 Year Treasury Bear 3X Shares |
Direxion Daily 20+ Year Treasury Bull 3X Shares |
Direxion Daily 20+ Year Treasury Bear 3X Shares |
Direxion Auspice Broad Commodity Strategy ETF (Consolidated) |
Direxion NASDAQ-100® Equal Weighted Index Shares |
Direxion Work From Home ETF |
Direxion Moonshot Innovators ETF |
Direxion Hydrogen ETF |
Direxion mRNA ETF |
Direxion Breakfast Commodities Strategy ETF (Consolidated) |