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        <name>Incyte Corp</name>
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      <invstOrSec>
        <name>Keurig Dr Pepper Inc</name>
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        <name>Invesco Government &amp; Agency Po</name>
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        <name>Comcast Corp</name>
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        <name>Copart Inc</name>
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        <name>Danaher Corp</name>
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        <name>Equifax Inc</name>
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        <name>Exelixis Inc</name>
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        <name>Meta Platforms Inc</name>
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        <name>Fortinet Inc</name>
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        <name>Eli Lilly &amp; Co</name>
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        <name>McDonald's Corp</name>
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        <name>Microsoft Corp</name>
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        <name>NVIDIA Corp</name>
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        <name>Procter &amp; Gamble Co/The</name>
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        <name>QUALCOMM Inc</name>
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        <name>Roper Technologies Inc</name>
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        <name>S&amp;P Global Inc</name>
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        <name>Union Pacific Corp</name>
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        <name>United Therapeutics Corp</name>
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        <name>VeriSign Inc</name>
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        <name>Verisk Analytics Inc</name>
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        <assetCat>EC</assetCat>
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        <name>Visa Inc</name>
        <lei>549300JZ4OKEHW3DPJ59</lei>
        <title>Visa Inc</title>
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        <curCd>USD</curCd>
        <valUSD>26390.060000000000</valUSD>
        <pctVal>1.1903850092</pctVal>
        <payoffProfile>Long</payoffProfile>
        <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>Workday Inc</name>
        <lei>549300J0DYC0N31V7G13</lei>
        <title>Workday Inc</title>
        <cusip>98138H101</cusip>
        <identifiers>
          <isin value="US98138H1014"/>
          <ticker value="WDAY"/>
        </identifiers>
        <balance>167.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>29330.210000000000</valUSD>
        <pctVal>1.3230073104</pctVal>
        <payoffProfile>Long</payoffProfile>
        <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>Mount Vernon Liquid Assets Portfolio, LLC</name>
        <lei>N/A</lei>
        <title>Mount Vernon Liquid Assets Portfolio, LLC</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="USER DEFINED" value="990VR1110"/>
        </identifiers>
        <balance>191459.750000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>191459.750000000000</valUSD>
        <pctVal>8.6362371390</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>PF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>N/A</fairValLevel>
        <securityLending>
          <cashCollateralCondition cashCollateralVal="191459.750000000000" isCashCollateral="Y"/>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-03-25</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>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
