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          <ccc>XXXXXXXX</ccc>
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        <classId>C000210573</classId>
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      <regCik>0001540305</regCik>
      <regLei>5493008BB0X0GYS3UI50</regLei>
      <regStreet1>615 E Michigan Street</regStreet1>
      <regCity>Milwaukee</regCity>
      <regStateConditional regCountry="US" regState="US-WI"/>
      <regZipOrPostalCode>53202</regZipOrPostalCode>
      <regPhone>414-765-6076</regPhone>
      <seriesName>NETLease Corporate Real Estate ETF</seriesName>
      <seriesId>S000065033</seriesId>
      <seriesLei>549300BF1J91U6ZBHF60</seriesLei>
      <repPdEnd>2021-02-28</repPdEnd>
      <repPdDate>2020-05-31</repPdDate>
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      <totLiabs>19313.690000000000</totLiabs>
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      <assetsInvested>0.000000000000</assetsInvested>
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      <invstOrSec>
        <name>STORE Capital Corp</name>
        <lei>5493004EA6C9IHDZ7N66</lei>
        <title>STORE Capital Corp</title>
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        <identifiers>
          <isin value="US8621211007"/>
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        <balance>132574.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2563981.160000000000</valUSD>
        <pctVal>6.1498788750</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>VEREIT Inc</name>
        <lei>5493002H54FNIBW75H44</lei>
        <title>VEREIT Inc</title>
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          <isin value="US92339V1008"/>
          <ticker value="VER"/>
        </identifiers>
        <balance>503074.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2756845.520000000000</valUSD>
        <pctVal>6.6124768346</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>VICI Properties Inc</name>
        <lei>254900RKH6RY9KCJQH63</lei>
        <title>VICI Properties Inc</title>
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        <identifiers>
          <isin value="US9256521090"/>
          <ticker value="VICI"/>
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        <balance>76054.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1492179.480000000000</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>WP Carey Inc</name>
        <lei>54930042CRNE713E3Q67</lei>
        <title>WP Carey Inc</title>
        <cusip>92936U109</cusip>
        <identifiers>
          <isin value="US92936U1097"/>
          <ticker value="WPC"/>
        </identifiers>
        <balance>56277.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3371555.070000000000</valUSD>
        <pctVal>8.0868984625</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>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2020-07-24</ncom:dateSigned>
      <ncom:nameOfApplicant>ETF Series Solutions</ncom:nameOfApplicant>
      <ncom:signature>/s/ Kristen M. Weitzel</ncom:signature>
      <ncom:signerName>ETF Series Solutions</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
