Application Withdrawal (Form APP WD)

ETF Series Solutions

615 East Michigan Street | Milwaukee, Wisconsin 53202

December 19, 2025

VIA EDGAR TRANSMISSION

EDGAR Operations Branch

United States Securities and Exchange Commission

Division of Investment Management

100 F Street, N.E.

Washington, D.C. 20549

Re:			ETF Series Solutions (the "Trust")
			Defiance ETFs, LLC (the "Adviser")
			Request for Withdrawal of Exemptive Application
			(File No. 803-00288)

Ladies and Gentlemen:

The Trust and the Adviser (together, the "Applicants") respectfully request that, effective as of the date first set forth above or at the earliest practicable date hereafter, the Securities and Exchange Commission (the "Commission") consent to the withdrawal of their Exemptive Application, filed on October 14, 2025 (Accession No. 0000894189-25-011261), with respect solely to its application under the Investment Advisers Act of 1940 (the "Advisers Act") (File No. 803-00288). The Advisers Act was inadvertently selected during the initial filing process. The Applicants ask that the Commission take no further action with respect to the Exemptive Application under the Advisers Act; however, the Applicants would like to proceed with the filing under the Investment Company Act of 1940.

If you have any questions or require further information, do not hesitate to contact me at [email protected].

Sincerely,

/s/ Noelle-Nadia A. Filali

Noelle-Nadia A. Filali

Assistant Secretary