Correspondence 0000894189-22-009082 from ETF Series Solutions (CIK 0001540305)
ETF Series Solutions (CIK 0001540305)
Date: Dec. 19, 2022 · CIK: 0001540305 · Accession: 0000894189-22-009082
AI Filing Summary & Sentiment
File numbers found in text: 333-179562, 811-22668
Letter
Division of Investment Management 100 F Street NE Washington, DC 20549 Re: ETF Series Solutions (the “Trust”) Vident Core U.S. Equity Fund (S000043147) File Nos. 333-179562 and 811-22668
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. 833 to the Trust’s Registration Statement on Form N-1A filed November 1, 2022 (the “Amendment”) with respect to the Vident Core U.S. Equity Fund (to be renamed the Vident U.S. Equity Strategy ETF) (the “Fund”), a series of the Trust. For your convenience, the comment has been reproduced with the response following the comment. Capitalized terms not otherwise defined have the same meaning as in the Amendment.
Comment 1.Please include the Fund’s 80% policy pursuant to Rule 35d-1 in the Fund’s summary section.
Response: The requested change has been made.
* * *
If you have any questions regarding the above response, please do not hesitate to contact me at 920-360-7173 or alyssa.bernard@usbank.com.
Sincerely,
/s/ Alyssa M. Bernard
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CORRESP 1 filename1.htm Document ETF Series Solutions 615 East Michigan Street | Milwaukee, Wisconsin 53202 December 19, 2022 David Orlic U.S. Securities and Exchange Commission Division of Investment Management 100 F Street NE Washington, DC 20549 Re: ETF Series Solutions (the “Trust”) Vident Core U.S. Equity Fund (S000043147) File Nos. 333-179562 and 811-22668 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. 833 to the Trust’s Registration Statement on Form N-1A filed November 1, 2022 (the “Amendment”) with respect to the Vident Core U.S. Equity Fund (to be renamed the Vident U.S. Equity Strategy ETF) (the “Fund”), a series of the Trust. For your convenience, the comment has been reproduced with the response following the comment. Capitalized terms not otherwise defined have the same meaning as in the Amendment. Comment 1.Please include the Fund’s 80% policy pursuant to Rule 35d-1 in the Fund’s summary section. Response: The requested change has been made. * * * If you have any questions regarding the above response, please do not hesitate to contact me at 920-360-7173 or alyssa.bernard@usbank.com. Sincerely, /s/ Alyssa M. Bernard Alyssa M. Bernard Vice President 1