X0101 24F-2NT LIVE 0001540305 XXXXXXXX false false N-1A ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 Nationwide S&P 500 Risk-Managed Income ETF S000074523 Nationwide S&P 500 Risk-Managed Income ETF C000232477 811-22668 333-179562 02/23/2024 false 1081235.00 19825710.00 11995850.00 31821560.00 0.00 (30740325.00) 0.0001476 0.00 0.00 /s/ Jason Shlensky Jason Shlensky, Assistant Treasurer 05/17/2024 ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 Nationwide Dow Jones Risk-Managed Income ETF S000074524 Nationwide Dow Jones Risk-Managed Income ETF C000232478 811-22668 333-179562 02/23/2024 false 0.00 26627790.00 4084965.00 30712755.00 0.00 (30712755.00) 0.0001476 0.00 0.00 /s/ Jason Shlensky Jason Shlensky, Assistant Treasurer 05/17/2024 ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 Nationwide Russell 2000 Risk-Managed Income ETF S000074525 Nationwide Russell 2000 Risk-Managed Income ETF C000232479 811-22668 333-179562 02/23/2024 false 0.00 12335830.00 39390.00 12375220.00 0.00 (12375220.00) 0.0001476 0.00 0.00 /s/ Jason Shlensky Jason Shlensky, Assistant Treasurer 05/17/2024