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          <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>
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          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>McElhenny Sheffield Managed Risk ETF</seriesName>
              <seriesId>S000074297</seriesId>
              <classInfo>
                <className>McElhenny Sheffield Managed Risk ETF</className>
                <classId>C000231961</classId>
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        </item2>
        <item3>
          <investmentCompActFileNo>811-22668</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-179562</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>10/31/2025</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>309050418.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>251306903.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>251306903.00</totalAvailableRedemptionCredits>
          <netSales>57743515.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>0.00</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001381</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>7974.38</registrationFeeDue>
        </item5>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>7974.38</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <signature>
          <signature>/s/ Kristen M. Weitzel</signature>
          <nameAndTitle>Kristen M. Weitzel, Treasurer</nameAndTitle>
          <signatureDate>01/23/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
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</edgarSubmission>
