ETF SERIES SOLUTIONS

615 East Michigan Street | Milwaukee, Wisconsin 53202

September 13, 2024

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, DC 20549

Re:    ETF Series Solutions (the “Trust”)

        File Nos.: 333-179562 and 811-22668

Ladies and Gentlemen:

Pursuant to Rule 485(a)(2) of the Securities Act of 1933, as amended (the “1933 Act”), the Investment Company Act of 1940, as amended, and the regulations thereunder, transmitted herewith on behalf of the Trust to add new series, AAM SLC Low Duration Income ETF, is Post-Effective Amendment No. 974 and Amendment No. 975 to the Trust’s Registration Statement on Form N-1A.

If you have any additional questions or require further information, please do not hesitate to contact me at (513) 493-5880 or josh.hinderliter@usbank.com.

Sincerely,

/s/ Joshua J. Hinderliter

Joshua J. Hinderliter

Vice President and Secretary