CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the references to our firm in this Registration Statement on Form N-1A of AAM Ubiquitous ETF, a series of ETF Series Solutions, under the heading “Independent Registered Public Accounting Firm” in the Statement of Additional Information.
/s/Cohen & Company, LTD.
COHEN & COMPANY, LTD.
Philadelphia, Pennsylvania
September 9, 2026