# EDGAR Filing Document

**Accession Number:** 0001771146
**File Stem:** 0001999371-25-008203
**Filing Date:** 2025-6
**Character Count:** 2498
**Document Hash:** 74c9434343a4196af6306797235762ac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001999371-25-008203.hdr.sgml**: 20250925

**ACCESSION NUMBER**: 0001999371-25-008203

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250624

**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

![](practus-logo.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 24, 2025

Ms. Christina DiAngelo 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 SEC Staff:

This letter provides the responses of ETF Opportunities Trust (the "Trust" or the "Registrant") to the additional accounting comments of the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") that you provided to Practus, LLP on June 24, 2025. The comments related to the N-14 of the Trust, which was filed on April 10, 2025, under the Securities Act of 1933, as amended. The N-14 was filed to reorganize the OTG Latin America Fund (the "Fund"), a series of World Funds Trust (the "Trust"), into a new series of the Trust, the OTG Latin America ETF (the "ETF"). For your convenience, I have summarized the comments in this letter and provided the Trust's response below each comment. Capitalized terms not defined in this letter shall have the same meaning ascribed to such term in the N-14.

**<u>Accounting Comments</u>**

1.  **<u>Comment</u>** : The Staff disagrees with the categorization
of the expenses associated with the proposed reorganization as extraordinary expenses.

**<u>Response</u>**: The Trust acknowledges the Staff's statement and disagrees with the Staff's view.

\* \* \*

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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