AMENDMENT TO THE

ETF SERIES SOLUTIONS

FUND ACCOUNTING SERVICING AGREEMENT

THIS AMENDMENT to the Fund Accounting Servicing Agreement, dated as of May 16, 2012, as amended (the “Agreement”), is entered into by and between ETF SERIES SOLUTIONS, a Delaware statutory trust (the “Trust”), and U.S. Bancorp Fund Services, LLC, a Wisconsin limited liability company (“USBFS”).

RECITALS

WHEREAS, the parties have entered into the Agreement; and

WHEREAS, the parties desire to amend the series of the Trust to add the PPTY – U.S. Diversified Real Estate ETF and to update the fee schedule; and

WHEREAS, Section 15 of the Agreement allows for its amendment by a written instrument executed by both parties.

NOW, THEREFORE, the parties agree to amend the Agreement as follows:

Amended Exhibit C is hereby superseded and replaced with Amended Exhibit C attached hereto.

Except to the extent amended hereby, the Agreement shall remain in full force and effect.

IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be executed by a duly authorized officer on one or more counterparts as of the date and year last written below.

ETF SERIES SOLUTIONS	U.S. BANCORP FUND SERVICES, LLC

By: /s/ Michael D. Barolsky	By: /s/ Joseph Neuberger
Name: Michael D. Barolsky	Name: Joseph Neuberger
Title: Vice President	Title: President
Date: March 9, 2018	Date: March 9, 2018

Vident

Amended Exhibit C to the ETF Series Solutions Fund Accounting Agreement

Name of Series

Vident International Equity Fund

Vident Core U.S. Equity Fund

Vident Core U.S. Bond Strategy ETF

PPTY – U.S. Diversified Real Estate ETF

Base fee for USBFS Fund Accounting, Fund Administration, Chief Compliance Officer, Transfer Agent/Shareholder & Account Services, Custody and Distribution at Janurary 2018*

Based on average net assets (i.e. “AUM”) of the ETF, the greater of…

[ ] basis points on the first $[ ] million

[ ] basis points on the balance

Or,

$[ ] (Year 1 [ ]% discount minimum fee of $[ ])

$[ ] (Year 2 [ ]% discounted minimum fee of $[ ])

Pricing Services**

§	$[ ]- Domestic Equities, Options, ADRs

§	$[ ]– Foreign Equities

§	$[ ]- Domestic Corporate/Convertible/Gov’t/Agency Bonds, Foreign Equities, Futures, Forwards, Currency Rates,

§	$[ ]- CMOs, Municipal Bonds, Money Market Instruments, Foreign Corporate/Convertible/Gov’t/Agency

Bonds, Asset Backed Securities, Mortgage Backed Securities, High Yield Bonds

§	$[ ]- Bank Loans

§	$[ ]- Credit Default Swaps

§	$[ ]- Swaptions, Index Swaps

§	$[ ]- Interest Rate Swaps, Foreign Currency Swaps, Total Return Swaps, Total Return Bullet Swaps

Corporate Action & Manual Pricing Services

§	$[ ]/Foreign Equity Security per Month for Corporate Action Service

§	$[ ]/Domestic Equity Security per Month for Corporate Action Service

§	$[ ] /Month Manual Security Pricing (>10/day)

Fair Value Services (Charged at the Complex Level)**

The lesser of, per Fund, $[ ]annually or

§	$[ ]on the First [ ]Securities

§	$[ ]on the Balance of Securities

NOTE: Prices above are based on using U.S. Bancorp primary pricing service which may vary by security type and are subject to change. Use of alternative and/or additional sources may result in additional fees. Pricing vendors may designate certain securities as hard to value or as a non-standard security type which may result in additional fees. All schedules subject to change depending upon the use of unique security type requiring special pricing or accounting arrangements.

In addition to the fees described above, additional fees may be charged to the extent that changes to applicable laws, rules or regulations require additional work or expenses related to services provided (e.g., compliance with new liquidity risk management and reporting requirements).

Miscellaneous Expenses

All other miscellaneous fees and expenses, including but not limited to the following, will be separately billed as incurred: SWIFT processing, customized reporting, third-party data provider costs (including GICS, MSCI, Lipper, etc.), postage, stationary, programming, special reports, proxies, insurance, EDGAR/XBRL filing, retention of records, federal and state regulatory filing fees, expenses related to and including travel to and from Board of Trustee meetings, third party auditing and legal expenses, wash sales reporting (GainsKeeper), tax e-filing, PFIC monitoring, conversion expenses (if necessary), and travel related costs.

*Subject to annual CPI increase, Milwaukee MSA.

** Per security per fund per pricing day.

Vident

Amended Exhibit C (continued) to the ETF Series Solutions Fund Accounting Agreement

Additional Services at August, 2013

Subsequent New Fund Launch:

§ $[ ]/fund

The Fund start-up and registration services project fee is paid for by the advisor and not the Fund(s). This fee is not able to be recouped by the advisor under an expense waiver limitation or similar agreement. Fund startup and registration service fees are billed [ ]% following the selection of U.S. Bancorp Fund Services and [ ]% at SEC effectiveness.

External legal costs are included in the above fee, unless otherwise stated, for the first fund(s) launched by advisor. Additional reviews by Trust counsel for extraordinary circumstances are billed at cost.

Ongoing Annual Legal Administration

Add the following for legal administration services in support of external legal counsel, including annual registration statement update and drafting of supplements:

§ $[ ]additional minimum

Daily Compliance Services (Charles River)

§ Base fee – $[ ]/fund per year

§ Setup – $[ ]/fund group

Section 15(c) Reporting

§ $[ ]/fund per report – first class

§ $[ ]/additional class report

Non-Standard Intraday Indicative Value (IIV) Calculation

§ Negotiated based upon specific requirements

Customized Benchmarking

§ Negotiated based upon specific requirements

NOTE: Additional Services Provided and Negotiated Upon Request

*Subject to annual CPI increase, Milwaukee MSA.

** Per security per fund per pricing day.

Fees are calculated pro rata and billed monthly.

Advisor’s Signature below acknowledges approval of the domestic and global fee schedules on this Amended Exhibit C.

Exchange Traded Concepts, LLC

By: /s/ J. Garrett Stevens

Printed Name: J. Garrett Stevens

Title: CEO

Date: 3-12-18

Vident