<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer">
  <schemaVersion>X0101</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001540305</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Bahl &amp; Gaynor Income Growth ETF</seriesName>
              <seriesId>S000081227</seriesId>
              <classInfo>
                <className>Bahl &amp; Gaynor Income Growth ETF</className>
                <classId>C000243899</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>127424492.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>16244721.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>16244721.00</totalAvailableRedemptionCredits>
          <netSales>111179771.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>16410.13</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>16410.13</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Defiance Quantum ETF</seriesName>
              <seriesId>S000062478</seriesId>
              <classInfo>
                <className>Defiance Quantum ETF</className>
                <classId>C000202668</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>63566375.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>6301780.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>26001095.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>32302875.00</totalAvailableRedemptionCredits>
          <netSales>31263500.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>4614.49</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>4614.49</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Defiance Next Gen Connectivity ETF</seriesName>
              <seriesId>S000064804</seriesId>
              <classInfo>
                <className>Defiance Next Gen Connectivity ETF</className>
                <classId>C000209826</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>17587440.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>244248315.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>341457790.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>585706105.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(568118665.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Defiance Next Gen H2 ETF</seriesName>
              <seriesId>S000071206</seriesId>
              <classInfo>
                <className>Defiance Next Gen H2 ETF</className>
                <classId>C000226000</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>3548750.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>3816563.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>3816563.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(267813.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Defiance Hotel, Airline, and Cruise ETF</seriesName>
              <seriesId>S000072009</seriesId>
              <classInfo>
                <className>Defiance Hotel, Airline, and Cruise ETF</className>
                <classId>C000227685</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>15165278.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>36690383.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>36690383.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(21525105.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Defiance Pure Electric Vehicle ETF</seriesName>
              <seriesId>S000078790</seriesId>
              <classInfo>
                <className>Defiance Pure Electric Vehicle ETF</className>
                <classId>C000239556</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>5961694.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>3242991.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>3242991.00</totalAvailableRedemptionCredits>
          <netSales>2718703.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>401.28</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>401.28</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Defiance Israel Fixed Income ETF</seriesName>
              <seriesId>S000080398</seriesId>
              <classInfo>
                <className>Defiance Israel Fixed Income ETF</className>
                <classId>C000242786</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>2507000.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>0.00</totalAvailableRedemptionCredits>
          <netSales>2507000.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>370.03</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>370.03</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Grayscale Future of Finance ETF</seriesName>
              <seriesId>S000075087</seriesId>
              <classInfo>
                <className>Grayscale Future of Finance ETF</className>
                <classId>C000233892</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>530895.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>1129158.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1129158.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(598263.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>LHA Market State Alpha Seeker ETF</seriesName>
              <seriesId>S000067502</seriesId>
              <classInfo>
                <className>LHA Market State Alpha Seeker ETF</className>
                <classId>C000217044</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>2390357.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>17877315.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>17877315.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(15486958.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>LHA Market State Tactical Beta ETF</seriesName>
              <seriesId>S000069542</seriesId>
              <classInfo>
                <className>LHA Market State Tactical Beta ETF</className>
                <classId>C000221894</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>0.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>69421630.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>100470148.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>169891778.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(169891778.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>LHA Market State Tactical Q ETF</seriesName>
              <seriesId>S000075031</seriesId>
              <classInfo>
                <className>LHA Market State Tactical Q ETF</className>
                <classId>C000233733</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>6513655.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>0.00</totalAvailableRedemptionCredits>
          <netSales>6513655.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>961.42</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>961.42</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>LHA  Risk-Managed Income ETF</seriesName>
              <seriesId>S000080534</seriesId>
              <classInfo>
                <className>LHA  Risk-Managed Income ETF</className>
                <classId>C000243011</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>31928815.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>0.00</totalAvailableRedemptionCredits>
          <netSales>31928815.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>4712.69</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>4712.69</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>U.S. Global Jets ETF</seriesName>
              <seriesId>S000048544</seriesId>
              <classInfo>
                <className>U.S. Global Jets ETF</className>
                <classId>C000153068</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>496171460.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>1060429645.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>519126980.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1579556625.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(1083385165.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>U.S. Global GO GOLD and Precious Metal Miners ETF</seriesName>
              <seriesId>S000054641</seriesId>
              <classInfo>
                <className>U.S. Global GO GOLD and Precious Metal Miners ETF</className>
                <classId>C000171622</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>29142975.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>26922865.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>1248300.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>28171165.00</totalAvailableRedemptionCredits>
          <netSales>971810.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>143.44</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>143.44</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>ETF Series Solutions</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan Street</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>U.S. Global Sea to Sky Cargo ETF</seriesName>
              <seriesId>S000072692</seriesId>
              <classInfo>
                <className>U.S. Global Sea to Sky Cargo ETF</className>
                <classId>C000229127</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>1482130.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>1436170.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1436170.00</totalAvailableRedemptionCredits>
          <netSales>45960.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>6.78</registrationFeeDue>
        </item5>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>6.78</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen Weitzel, Treasurer</nameAndTitle>
          <signatureDate>03/25/2024</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
