<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001106565</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>10</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>06/30/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001235468</issuerCik>
        <issuerName>LIQUIDITY SERVICES INC</issuerName>
        <issuerCusips>
          <issuerCusipNumber>53635B107</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>6931 ARLINGTON ROAD</com:street1>
          <com:street2>SUITE 460</com:street2>
          <com:city>BETHESDA</com:city>
          <com:stateOrCountry>MD</com:stateOrCountry>
          <com:zipCode>20814</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>STALEY CAPITAL ADVISERS INC</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>230000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>230000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>230000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>0.7</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>John A. Staley, IV</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>230000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>230000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>230000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>0.7</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>William F. Stotz</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>256200.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>256200.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>256200.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>0.8</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>James D. Roberge</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>349000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>349000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>349000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>1.1</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Brian M. McInerney</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>230000.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>230000.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>230000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>0.7</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Andrew J. Roberge</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>239010.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>239010.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>239010.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>0.8</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>LIQUIDITY SERVICES INC</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>6931 ARLINGTON ROAD, SUITE 460, BETHESDA, MARYLAND, 20814</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is jointly filed by the following parties, each referred to herein as "Reporting Person", and collectively, "Reporting Persons":

Staley Capital Advisers, Inc., a Pennsylvania corporation and registered investment adviser
Mr. John A. Staley IV, Founding Partner of Staley Capital
Mr. Brian M. McInerney, President
Mr. William F. Stotz, Managing Director
Mr. James D. Roberge, Chief Investment Officer
Mr. Andrew J. Roberge, Managing Director

Mr. Staley, Mr. Stotz, Mr. McInerney and Mr. James Roberge are hereinafter referred to as "Controlling Persons" of Staley Capital Advisers who may be deemed pursuant to Rule 13d-3 of the Securities Exchange Act of 1934, as amended, to be the beneficial owners of all common stock owned by Staley Capital clients for whom Staley Capital exercises discretion with respect to voting or disposition of the issuer's shares.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>The principal business address for the Reporting Persons is:

One Oxford Centre, Suite 3950, Pittsburgh, PA 15219</principalBusinessOfficeOrResidenceAddress>
        <citizenship>United States of America</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>The ownership percentage calculated herein is based on 31,181,231 shares issued and outstanding as of May 4, 2026 as reported by the Issuer in its Form 10-Q filed with the Securities and Exchange Commission on May 7, 2026.   All ownership information reported in the Cover Pages is as of June 30, 2026.

The Reporting Persons have entered into a Joint Filing Agreement dated August 12, 2026, a copy of which is filed as an Exhibit to this Schedule 13G/A, pursuant to which the Reporting Persons have agreed to file this statement jointly in accordance with the provisions of Rule 13d-1(k)(1) under the Securities and Exchange Act of 1934.  </amountBeneficiallyOwned>
        <classPercent>The information contained in each cover page to this Schedule 13G/A is incorporated by reference into this Item 4.  </classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>The information required by Item 4(c)(i-iv) is set forth in Rows 5-8 of the Cover Page for each of the Reporting Persons and is incorporated herein by reference. </solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>The information required by Item 4(c)(i-iv) is set forth in Rows 5-8 of the Cover Page for each of the Reporting Persons and is incorporated herein by reference. </sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>The information required by Item 4(c)(i-iv) is set forth in Rows 5-8 of the Cover Page for each of the Reporting Persons and is incorporated herein by reference. </solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>The information required by Item 4(c)(i-iv) is set forth in Rows 5-8 of the Cover Page for each of the Reporting Persons and is incorporated herein by reference. </sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>STALEY CAPITAL ADVISERS INC</reportingPersonName>
      <signatureDetails>
        <signature>Brian M. McInerney</signature>
        <title>President</title>
        <date>08/13/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>John A. Staley, IV</reportingPersonName>
      <signatureDetails>
        <signature>John A. Staley, IV</signature>
        <title>Founding Partner</title>
        <date>08/13/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>William F. Stotz</reportingPersonName>
      <signatureDetails>
        <signature>William F. Stotz</signature>
        <title>Managing Director</title>
        <date>08/13/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>James D. Roberge</reportingPersonName>
      <signatureDetails>
        <signature>James D. Roberge</signature>
        <title>Chief Investment Officer</title>
        <date>08/13/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Brian M. McInerney</reportingPersonName>
      <signatureDetails>
        <signature>Brian M. McInerney </signature>
        <title>President</title>
        <date>08/13/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Andrew J. Roberge</reportingPersonName>
      <signatureDetails>
        <signature>Andrew J. Roberge</signature>
        <title>Managing Director</title>
        <date>08/13/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
