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      <regZipOrPostalCode>53202</regZipOrPostalCode>
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      <seriesName>The Acquirers Fund</seriesName>
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      <repPdDate>2026-04-30</repPdDate>
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        <name>First American Government Obli</name>
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        <name>Lantheus Holdings Inc</name>
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        <name>National Beverage Corp</name>
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        <name>Southern Copper Corp</name>
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        <isRestrictedSec>N</isRestrictedSec>
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        <name>Ulta Beauty Inc</name>
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      <invstOrSec>
        <name>CF Industries Holdings Inc</name>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Louisiana-Pacific Corp</name>
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        <title>Louisiana-Pacific Corp</title>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>NVR Inc</name>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Synchrony Financial</name>
        <lei>549300RS7EWPM9MA6C78</lei>
        <title>Synchrony Financial</title>
        <cusip>87165B103</cusip>
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        <valUSD>1213942.200000000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-06-26</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>President</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
