X0102 24F-2NT LIVE 0001540305 XXXXXXXX false false N-1A ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 Distillate International Fundamental Stability & Value ETF S000070185 true 811-22668 333-179562 09/30/2024 false 10688455.00 9805265.00 0.00 9805265.00 883190.00 0.00 0.0001531 135.22 135.22 /s/ Kristen M. Weitzel Kristen M. Weitzel, Treasurer 12/13/2024 ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 Distillate Small/Mid Cash Flow ETF S000077110 true 811-22668 333-179562 09/30/2024 false 121802315.00 60811863.00 0.00 60811863.00 60990452.00 0.00 0.0001531 9337.64 9337.64 /s/ Kristen M. Weitzel Kristen M. Weitzel, Treasurer 12/13/2024 ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 Distillate U.S. Fundamental Stability & Value ETF S000063127 true 811-22668 333-179562 09/30/2024 false 1348465867.00 949186077.00 0.00 949186077.00 399279790.00 0.00 0.0001531 61129.74 61129.74 /s/ Kristen M. Weitzel Kristen M. Weitzel, Treasurer 12/13/2024 ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 The Brinsmere Fund - Conservative ETF S000082649 true 811-22668 333-179562 09/30/2024 false 428322888.00 155432688.00 0.00 155432688.00 272890200.00 0.00 0.0001531 41779.49 41779.49 /s/ Kristen M. Weitzel Kristen M. Weitzel, Treasurer 12/13/2024 ETF Series Solutions 615 East Michigan Street Milwaukee WI X1 53202 The Brinsmere Fund - Growth ETF S000082648 true 811-22668 333-179562 09/30/2024 false 457676487.00 196670467.00 0.00 196670467.00 261006020.00 0.00 0.0001531 39960.02 39960.02 /s/ Kristen M. Weitzel Kristen M. Weitzel, Treasurer 12/13/2024