FUND ADMINISTRATION AND ACCOUNTING AGREEMENT

Exhibit (h)(10)

AMENDMENT

TO

FUND ADMINISTRATION AND ACCOUNTING AGREEMENT

This Amendment (“Amendment”) is made as of the 23^rd day of July, 2021 (“Effective Date”), by and between each Trust (hereinafter each a “Trust” and collect ively, the “Trusts” a applicable) listed on Exhibit A to the Agreement (as defined below) and THE BANK OF NEW YORK MELLON (“BNY Mellon”).

BACKGROUND:

A. BNY Mellon and each Trust entered into a Fund Administration and Accounting Agreement dated as of July 14, 2020, as amended to date, (the “Agreement”) relating to BNY Mellon’s provision of services to each Trust and its series (each a “Series”).

B. The parties desire to amend the Agreement as set forth herein.

TERMS:

The parties hereby agree that:

1. Exhibit A to the Agreement is hereby deleted in its entirety and replaced with Exhibit A attached hereto.

2. Miscellaneous.

(a) As hereby amended and supplemented, the Agreement shall remain in full force and effect.

(b) The Agreement, as amended hereby, constitutes the complete understanding and agreement of the parties with respect to the subject matter thereof and supersedes all prior communications with respect thereto.

3. Signatures; Counterparts. The parties expressly agree that this Amendment may be executed in one or more counterparts and expressly agree that such execution may occur by manual signature on a physically delivered copy of this Amendment, by a manual signature on a copy of this Amendment transmitted by facsimile transmission, by a manual signature on a copy of this Amendment transmitted as an imaged docwnent attached to an email, or by “Electronic Signature”, which is hereby defined to mean inserting an image, representation or symbol of a signature into an electronic copy of this Amendment by electronic, digital or other technological methods. Each counterpart executed in accordance with the foregoing shall be deemed an original, with all such counterparts together constituting one and the same instrwnent. The exchange of executed counterparts of this Amendment or of executed signature pages to counterparts of this Amendment , in either case by facsimile transmission or as an imaged docwnent attached to an email transmission, shall constitute effective execution and delivery of this Amendment and may be used for all purposes in lieu of a manually executed and physically delivered copy of this Amendment.

IN WITNESS WHEREOF, each of the parties hereto has caused this Amendment to be executed as of the Effective Date by its duly authorized representative indicated below. An authorized representative, if executing this Amendment by Electronic Signature, affirms authorization to execute this Amendment by Electronic Signature and that the Electronic Signature represents an intent to enter into this Amendment and an agreement with its terms.

	EACH SERIES OF THE TRUST LISTED ON EXHIBIT A
	By:	/s/ Xxxx Xxx
	Name:	Xxxx Xxx
	Title:	President

	THE BANK OF NEW YORK MELLON
	By:	/s/ Xxxxxxx X XxXxxxxx
	Name:	Xxxxxxx X XxXxxxxx
	Title:	Managing Director, Exchange-Traded Funds

EXHIBIT A

(Amended and Restated as of July 23, 2021)

Series

Simplify US Equity Plus Convexity ETF

(formerly, US Equity Plus Complexity ETF)

Simplify US Equity Plus Downside Convexity ETF

Simplify US Equity Plus Upside Convexity ETF

Simplify Volt Robocar and Tech Disruption ETF

(formerly, Simplify Volt RoboCar Disruption ETF)

Simplify Volt Fintech Disruption ETF

Simplify Volt Pop Culture Disruption ETF

Simplify Volt Cloud and Cybersecurity Disruption ETF

Simplify Nasdaq 100 PLUS Downside Convexity ETF

(formerly, Simplify Growth Equity Plus Downside Convexity ETF)

Simplify Nasdaq 100 PLUS Convexity ETF

(formerly, Simplify Growth Equity Plus Convexity ETF)

Simplify Volatility Premium ETF

Simplify Interest Rate Hedge ETF

Simplify Commodity Strategy ETF

Simplify Gold Strategy ETF

Simplify U.S. Equity Plus GBTC ETF

(formerly, Simplify U.S. Equity Plus Bitcoin ETF)

Simplify Credit Hedge ETF

Simplify Tail Risk Strategy ETF

Simplify Risk Parity Treasury ETF