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We hereby consent to the incorporation by reference in this Registration Statement on Form N‐1A of our report dated July 27, 2023, relating to the financial statements and financial highlights of ClearShares OCIO ETF, ClearShares Ultra‐Short Maturity ETF, and ClearShares Piton Intermediate Fixed Income ETF, each a series of ETF Series Solutions, for the year ended May 31, 2023, and to the references to our firm under the headings “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Prospectus and Statement of Additional Information.