| Re: | ETF Series Solutions (the “Trust”) File Nos.: 333-179562 and 811-22668 Aptus Drawdown Managed Equity ETF (S000054088) Aptus Collared Investment Opportunity ETF (S000065985) Aptus Defined Risk ETF (S000062593) Opus Small Cap Value ETF(S000062252) Aptus International Enhanced Yield ETF (S000071790) Aptus Enhanced Yield ETF (S000077779) Aptus Large Cap Enhanced Yield ETF (S000080587) (the “Funds”) | Aptus Large Cap Upside ETF (S000088187) Aptus Deferred Income ETF (S000088186) Aptus January Buffer ETF (S000085060) Aptus April Buffer ETF (S000085061) Aptus July Buffer ETF(S000085062) Aptus October Buffer ETF (S000085063) Aptus Laddered Buffer ETF(S000102168) | ||||||