ETF SERIES SOLUTIONS

615 East Michigan Street | Milwaukee, Wisconsin 53202

September 23, 2026

VIA EDGAR TRANSMISSION

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street NE

Washington, DC 20549

Re:			ETF Series Solutions (the “Trust”)
			Acquirers Small and Micro Deep Value ETF (the “Fund”)
			File Nos.: 333-179562 and 811-22668

Dear ladies and gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933, as amended, the Trust respectfully requests the withdrawal of the following Post-Effective Amendment to the Trust’s Registration Statement on Form N-1A (the “Amendment”), which was filed for the purpose of making material changes to the Fund’s investment strategy. No securities were sold in connection with the Amendment. The Trust requests to withdraw the filing because of an inadvertent error on the Part C.

Post-Effective Amendment No.			Date Filed			Submission Type			Accession Number
1239			9/23/2026			485APOS			0000894189-26-025392

If you have any additional questions or require further information, please do not hesitate to contact me at cheri.vaneperen@usbank.com.

Sincerely,

/s/ Cheri A. Van Eperen

Cheri A. Van Eperen

Assistant Secretary