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        <name>Eli Lilly &amp; Co</name>
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        <name>Marsh &amp; McLennan Cos Inc</name>
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        <name>McDonald's Corp</name>
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        <name>Microsoft Corp</name>
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        <name>Netflix Inc</name>
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        <name>NVIDIA Corp</name>
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        <name>Paylocity Holding Corp</name>
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        <name>Progressive Corp/The</name>
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        <name>Invesco Government &amp; Agency Po</name>
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        <name>Electronic Arts Inc</name>
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        <title>ServiceNow Inc</title>
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        <invCountry>US</invCountry>
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        <securityLending>
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        <name>TJX Cos Inc/The</name>
        <lei>V167QI9I69W364E2DY52</lei>
        <title>TJX Cos Inc/The</title>
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        <identifiers>
          <isin value="US8725401090"/>
          <ticker value="TJX"/>
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        <balance>163.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>20298.390000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Thermo Fisher Scientific Inc</name>
        <lei>HCHV7422L5HDJZCRFL38</lei>
        <title>Thermo Fisher Scientific Inc</title>
        <cusip>883556102</cusip>
        <identifiers>
          <isin value="US8835561023"/>
          <ticker value="TMO"/>
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        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>32737.600000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2025-09-29</ncom:dateSigned>
      <ncom:nameOfApplicant>ETF Series Solutions</ncom:nameOfApplicant>
      <ncom:signature>/s/ Kristen Weitzel</ncom:signature>
      <ncom:signerName>ETF Series Solutions</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
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  <documents>XXXX</documents>
</edgarSubmission>
