A. Description of the Advisory Firm Tapp Finance, Inc. (hereinafter “TappAlpha”) is a Corporation organized in the State of Delaware. The firm was formed in February 2023, and the principal owner is Sailesh Katara. B. Types of Advisory Services Registered Funds TappAlpha provides portfolio management services to investment companies regulated under the Investment Company Act of 1940, as amended (“1940 Act”). Currently, TappAlpha is an investment adviser to TappAlpha SPY Growth & Daily Income ETF and TappAlpha Innovation 100 Growth & Daily Income ETF (each a “Fund” and together the “Funds”). The Funds are exchange-traded funds (“ETFs”) under the ETF Opportunities Funds Trust. Information concerning each Fund, including details of the advisory fee, is disclosed in each Fund’s current disclosure documents (e.g., prospectus and statement of additional information). As of the date of this brochure, neither Fund had commenced operations. Robo-Advisory Portfolio Management Services TappAlpha provides “robo-advisory” portfolio management services through an online interface. This entails the use of algorithm-based portfolio management advice rather than in-person investment advice. These automated investment solutions are customized to each client and based on individual characteristics, such as the client’s age, risk tolerance, income, and current assets, among others. TappAlpha’s investment advisory personnel oversee the algorithm but may not monitor each client’s account. Clients are encouraged to update their account/questionnaire with any change in their objectives, risk tolerance, or other pertinent information, as that information factors into the portfolio’s composition. As of the date of this brochure, TappAlpha is not actively engaging prospective clients for their robo-advisory services. Throughout this Brochure, reference to clients refers to TappAlpha’s robo-advisory portfolio management services only. Services Limited to Specific Types of Investments TappAlpha generally limits its investment advice to equities and ETFs, although TappAlpha primarily recommends stocks and options (covered calls and cash secured puts). TappAlpha

may use other securities as well to help diversify a portfolio when applicable. Written Acknowledgement of Fiduciary Status When we provide investment advice to you regarding your retirement plan account or individual retirement account, we are fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. The way we make money creates some conflicts with your interests, so we operate under a special rule that requires us to act in your best interest and not put our interests ahead of yours. Under this special rule’s provisions, we must:
• Meet a professional standard of care when making investment recommendations (give prudent advice);
• Never put our financial interests ahead of yours when making recommendations (give loyal advice);
• Avoid misleading statements about conflicts of interest, fees, and investments;
• Follow policies and procedures designed to ensure that we give advice that is in your best interest;
• Charge no more than is reasonable for our services; and
• Give you basic information about conflicts of interest. C. Client Tailored Services and Client Imposed Restrictions TappAlpha provides online “robo-advisory” portfolio management. Client accounts are generally invested into a target allocation depending on the client’s individual profile. This automated approach factors in client financial situation and risk tolerance, although the algorithms used to provide advisory services are designed to be utilized by TappAlpha across multiple clients. Clients may not impose restrictions in investing in certain securities or types of securities in accordance with their values or beliefs. D. Wrap Fee Programs A wrap fee program is an investment program where the investor pays one stated fee that includes management fees and transaction costs. TappAlpha does not participate in wrap fee programs. E. Assets Under Management TappAlpha has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $0 $0 March 31, 2024