# EDGAR Filing Document

**Accession Number:** 0001771146
**File Stem:** 0001999371-25-007721
**Filing Date:** 2025-6
**Character Count:** 2665
**Document Hash:** 5be07abe590a5870633d34e1f8837fc4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001999371-25-007721.hdr.sgml**: 20250806

**ACCESSION NUMBER**: 0001999371-25-007721

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250612

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ETF Opportunities Trust
- **CENTRAL INDEX KEY:** 0001771146

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 8370 STONY POINT PARKWAY, SUITE 205
- **CITY:** RICHMOND
- **STATE:** VA
- **ZIP:** 23235
- **BUSINESS PHONE:** 804-267-7400

**MAIL ADDRESS:**
- **STREET 1:** 8370 STONY POINT PARKWAY, SUITE 205
- **CITY:** RICHMOND
- **STATE:** VA
- **ZIP:** 23235

![](kingsbarncorresp001.jpg)

JOHN H. LIVELY, Managing Partner<br> john.lively@practus.com<br> 11300 Tomahawk Creek Pkwy., Suite 310<br> Leawood, KS 66211<br> (913) 660-0778

June 12, 2025

Ms. Christina DiAngela Fettig<br> Division of Investment Management<br> U.S. Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Re: ETF Opportunities Trust (File Nos. 333-234544 and 811-23439)

Dear Ms. Fettig:

You provided a follow up comment relating to the annual shareholder report filings on Form N-CSR (the "Shareholder Reports") with respect to the Trust and its series, the Kingsbarn Dividend Opportunity ETF for the fiscal year ended October 31, 2024, and the Kingsbarn Tactical Bond ETF (each a "Fund" and collectively, the "Funds") for the fiscal year ended November 30, 2024, as filed with the U.S. Securities and Exchange Commission on January 8, 2025 and February 6, 2025, respectively. This letter responds to the follow-up comment and is being submitted to you in a correspondence filing.

1.  **<u>Comment</u>** :
The Staff reissues comment 5 and requests that for the Kingsbarn Dividend Opportunity ETF, please explain why the Annual Financial Statements
FY '24 link on the Fund's website does not contain the information in the N-CSR and ensure that the website is updated promptly
to include the required information?

**<u>Response</u>**: The Fund's administrator has advised that there was an administrative error in the initial .pdf document that was provided to the investment adviser, which did not include the investment advisory agreement renewal language. The administrator has advised that the correct report with the disclosure is on the website at this time.

\* \* \*

Please contact me at (913) 660-0778 regarding the responses contained in this letter.

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|:---|
| Sincerely, |
| /s/ John H. Lively |
| John H. Lively |

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