cohenlogo-toprightcorner.jpg














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 Defiance AI Powered 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
October 21, 2026
cohenfooter.jpg