Document

We hereby consent to the incorporation by reference in this Registration Statement on Form N-1A of our report dated December 30, 2021, relating to the financial statements and financial highlights of AAM S&P 500 High Dividend Value ETF, AAM S&P Emerging Markets High Dividend Value ETF, AAM S&P Developed Markets High Dividend Value ETF, AAM Low Duration Preferred and Income Securities ETF, and AAM Bahl & Gaynor Small/Mid Cap Income Growth ETF, each a series of ETF Series Solutions, for the year or period ended October 31, 2021, and to the references to our firm under the headings “Financial Highlights” in the Prospectus and “Independent Registered Public Accounting Firm” in the Prospectus and Statement of Additional Information.