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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Realty Income Corp</name>
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        <assetCat>EC</assetCat>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Invesco Government &amp; Agency Po</name>
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        <issuerCat>RF</issuerCat>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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        <name>Union Pacific Corp</name>
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        <assetCat>EC</assetCat>
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        <name>Visa Inc</name>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <name>WEC Energy Group Inc</name>
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          <isin value="US92939U1060"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>Waste Management Inc</name>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Welltower Inc</name>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Mount Vernon Liquid Assets Portfolio, LLC</name>
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        <issuerCat>PF</issuerCat>
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        <securityLending>
          <cashCollateralCondition cashCollateralVal="283059.250000000000" isCashCollateral="Y"/>
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      <invstOrSec>
        <name>CRH PLC</name>
        <lei>549300MIDJNNTH068E74</lei>
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        <assetCat>EC</assetCat>
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        <invCountry>IE</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
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        <securityLending>
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      <invstOrSec>
        <name>TJX Cos Inc/The</name>
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        <name>T-Mobile US Inc</name>
        <lei>549300QHIJYOHPACPG31</lei>
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        <assetCat>EC</assetCat>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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        <name>Targa Resources Corp</name>
        <lei>5493003QENHHS261UR94</lei>
        <title>Targa Resources Corp</title>
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          <isin value="US87612G1013"/>
          <ticker value="TRGP"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Trane Technologies PLC</name>
        <lei>549300BURLR9SLYY2705</lei>
        <title>Trane Technologies PLC</title>
        <cusip>N/A</cusip>
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          <ticker value="TT"/>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>
        
        <isRestrictedSec>N</isRestrictedSec>
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      </invstOrSec>
      <invstOrSec>
        <name>Lowe's Cos Inc</name>
        <lei>WAFCR4OKGSC504WU3E95</lei>
        <title>Lowe's Cos Inc</title>
        <cusip>548661107</cusip>
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        <assetCat>EC</assetCat>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Marsh &amp; McLennan Cos Inc</name>
        <lei>549300XMP3KDCKJXIU47</lei>
        <title>Marsh &amp; McLennan Cos Inc</title>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>McKesson Corp</name>
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        <invCountry>US</invCountry>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Linde PLC</name>
        <lei>5299003QR1WT0EF88V51</lei>
        <title>Linde PLC</title>
        <cusip>N/A</cusip>
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          <isin value="IE000S9YS762"/>
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        <balance>338.000000000000</balance>
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        <valUSD>169385.320000000000</valUSD>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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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>
