# EDGAR Filing Document

**Accession Number:** 0001540305
**File Stem:** 0000894189-25-019186
**Filing Date:** 2025-12
**Character Count:** 3224
**Document Hash:** d99d99a27679c76d858fd31deeb6ec4f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000894189-25-019186.hdr.sgml**: 20260626

**ACCESSION NUMBER**: 0000894189-25-019186

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251229

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ETF Series Solutions
- **CENTRAL INDEX KEY:** 0001540305

**ORGANIZATION NAME:**
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1112

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 615 EAST MICHIGAN ST
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53202
- **BUSINESS PHONE:** 414-287-3700

**MAIL ADDRESS:**
- **STREET 1:** 615 EAST MICHIGAN ST
- **CITY:** MILWAUKEE
- **STATE:** WI
- **ZIP:** 53202

**ETF Series Solutions**

615 East Michigan Street \| Milwaukee, Wisconsin 53202

December 29, 2025

Mr. David Orlic

U.S. Securities and Exchange Commission

Division of Investment Management

100 F Street NE

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **ETF Series Solutions (the "Trust")**<br>**U.S. Global GO GOLD and Precious Metal Miners ETF (the "Fund")**<br>**File Nos. 333-179562 and 811-22668** |

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Dear Mr. Orlic,

This correspondence responds to comments that the Trust received from the staff (the "Staff") of the U.S. Securities and Exchange Commission with respect to Post-Effective Amendment No. 1045 to the Trust's Registration Statement on Form N-1A filed October 21, 2025 (the "Amendment") with respect to the Fund, a series of the Trust. For your convenience, the comments have been reproduced with a response following each comment. Capitalized terms not otherwise defined have the same meaning as in the Amendment.

**Comment 1.Please re-order the principal risks of the Fund in order of importance rather than alphabetically.** 

*Response:&nbsp;&nbsp;&nbsp;&nbsp;*The Trust has reviewed the Fund's risk disclosures to ensure that such disclosures are tailored appropriately to the risks of the Fund, not overly lengthy or technical, and that the risks the Staff would consider as the most significant risks are not obscured or constructed in a manner that could render the disclosure misleading. Additionally, the Trust believes that ordering the risks alphabetically makes it easier for investors to find applicable risk factors and compare them across funds.

While the Trust respectfully declines to reorder the principal risks, the Trust notes that the following disclosure is included before the first paragraph under "Principal Investment Risks" in the Fund's summary section with similar language in response to Item 9 of Form N-1A to help investors understand the importance of reading each risk disclosure regardless of their sequence: "The principal risks are presented in alphabetical order to facilitate finding particular risks and comparing them with other funds. Each risk summarized below is considered a 'principal risk' of investing in the Fund, regardless of the order in which it appears."

\* \* \*

If you have any questions or require further information, do not hesitate to contact me at noellenadia.filali@usbank.com.

Sincerely,

<u>/s/ Noelle-Nadia A. Filali</u>

Noelle-Nadia A. Filali

Assistant Secretary