Jefferies S&P 500 VIX Short-Term Futures ETF - FORM S-1/A - EX-23.4 - CONSENT OF KPMG LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - August 17, 2010

Attached files

file filename
S-1/A - PRE-EFFECTIVE AMENDMENT NO. 3 TO FORM S-1 - Jefferies S&P 500 VIX Short-Term Futures ETFds1a.htm
EX-23.1 - CONSENT OF SIDLEY AUSTIN LLP - Jefferies S&P 500 VIX Short-Term Futures ETFdex231.htm
EX-4.1 - FORM OF AMENDED AND RESTATED DECLARATION OF TRUST AND TRUST AGREEMENT - Jefferies S&P 500 VIX Short-Term Futures ETFdex41.htm

Exhibit 23.4

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement on Form S-1 of our report dated August 17, 2010 with respect to the statement of financial condition of Jefferies S&P 500 VIX Short-Term Futures ETF as of June 11, 2010, and the related statements of changes in net assets and cash flows for the period from April 21, 2010 (Formation) to June 11, 2010. We also consent to the use of our report dated August 17, 2010 with respect to the consolidated statement of financial condition of Jefferies Commodity Investment Services, LLC and Subsidiaries as of May 31, 2010 and December 31, 2009, and the related consolidated statements of operations, changes in member’s deficit, and cash flows for the period from January 1, 2010 through May 31, 2010 and December 2, 2009 (Commencement of Operations) through December 31, 2009. In addition, we consent to the reference to our firm under the heading “Experts” in the Prospectus.

/s/ KPMG LLP

 

New York, New York

August 17, 2010