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        <name>LIVE NATION ENTERTAINMENT INC</name>
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            <dbtSecRefInstrument>
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        <name>RIOT PLATFORMS INC</name>
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            <dbtSecRefInstrument>
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      <invstOrSec>
        <name>EQUINIX INC</name>
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      <invstOrSec>
        <name>DIGITAL REALTY TRUST LP</name>
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              <name>Digital Realty Trust Inc</name>
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        <name>COREWEAVE INC</name>
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      <invstOrSec>
        <name>DELL TECHNOLOGIES INC</name>
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        <name>BRIDGEBIO PHARMA INC</name>
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        <name>ULTRA CLEAN HOLDINGS INC</name>
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        <name>THE OPTIONS CLEARING CORPORATION</name>
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        <name>WELLTOWER OP LLC</name>
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              <title>Welltower Inc</title>
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        <name>COHU INC</name>
        <lei>529900FJPORJ3JJ2XS33</lei>
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              <title>Cohu Inc</title>
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        <name>STRATEGY INC</name>
        <lei>549300WQTWEJUEHXQX21</lei>
        <title>MSTR 0 12/01/29</title>
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          <couponKind>None</couponKind>
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            <dbtSecRefInstrument>
              <name>Strategy Inc</name>
              <title>Strategy Inc</title>
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          <delta>XXXX</delta>
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        <name>NEXTERA ENERGY INC</name>
        <lei>254900RHL9MEUS5NKX63</lei>
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        <name>BOEING COMPANY (THE)</name>
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        <name>CRESCENT ENERGY COMPANY</name>
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        <name>CENTRUS ENERGY CORP</name>
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            <dbtSecRefInstrument>
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                <ticker value="LEU"/>
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        <name>BLOCK INC</name>
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            <dbtSecRefInstrument>
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        <name>AMPHENOL CORP</name>
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        <name>WEC ENERGY GROUP INC</name>
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            <dbtSecRefInstrument>
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      <invstOrSec>
        <name>WESTERN DIGITAL CORP</name>
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            <dbtSecRefInstrument>
              <name>Western Digital Corp</name>
              <title>Western Digital Corp</title>
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      <invstOrSec>
        <name>LIBERTY ENERGY INC</name>
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              <title>Liberty Energy Inc</title>
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        <name>ORACLE CORP</name>
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        <name>NUTRIEN LTD</name>
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        <name>THE OPTIONS CLEARING CORPORATION</name>
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              <counterpartyName>THE OPTIONS CLEARING CORPORATION</counterpartyName>
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            <writtenOrPur>Written</writtenOrPur>
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                <issuerName>Eli Lilly &amp; Co</issuerName>
                <issueTitle>Eli Lilly &amp; Co</issueTitle>
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            <shareNo>100.00000000</shareNo>
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      <invstOrSec>
        <name>IMAX CORP</name>
        <lei>894500GS1ESLAPZCEI74</lei>
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        <cusip>45245EAK5</cusip>
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        <balance>2200000.00000000</balance>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>IMAX Corp</name>
              <title>IMAX Corp</title>
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      <invstOrSec>
        <name>ARRAY TECHNOLOGIES INC</name>
        <lei>549300JM5FECYJQ85V37</lei>
        <title>ARRY 2.875 07/01/31</title>
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        <balance>845000.00000000</balance>
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          <couponKind>Fixed</couponKind>
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            <dbtSecRefInstrument>
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              <title>Array Technologies Inc</title>
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                <ticker value="ARRY"/>
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        <name>SEAGATE HDD CAYMAN</name>
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        <title>STX 3.5 06/01/28</title>
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        <issuerCat>CORP</issuerCat>
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            <dbtSecRefInstrument>
              <name>Seagate Technology Holdings PL</name>
              <title>Seagate Technology Holdings PLC</title>
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                <isin value="IE00BKVD2N49"/>
                <ticker value="STX"/>
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      <invstOrSec>
        <name>CIPHER DIGITAL INC</name>
        <lei>254900QABG5HCQZ28A17</lei>
        <title>CIFR 0 10/01/31</title>
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        <balance>1450000.00000000</balance>
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        <valUSD>2011875.00000000</valUSD>
        <pctVal>0.140319479931</pctVal>
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        <issuerCat>CORP</issuerCat>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-10-01</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Cipher Digital Inc</name>
              <title>Cipher Digital Inc</title>
              <curCd>USD</curCd>
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                <cusip value="17253J106"/>
                <isin value="US17253J1060"/>
                <ticker value="CIFR"/>
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          <currencyInfos>
            <currencyInfo convRatio="62.37330000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <name>THE OPTIONS CLEARING CORPORATION</name>
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        <name>PG&amp;E CORP</name>
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        <name>EOG RESOURCES INC</name>
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        <name>PARSONS CORP</name>
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        <name>RIVIAN AUTOMOTIVE INC</name>
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        <name>TANDEM DIABETES CARE INC</name>
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              <title>Tandem Diabetes Care Inc</title>
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        <name>MKS INC</name>
        <lei>549300KEQATBHAGVF505</lei>
        <title>MKSI 1.25 06/01/30</title>
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              <title>MKS Inc</title>
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        <name>MAGNA INTERNATIONAL INC</name>
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              <title>Akamai Technologies Inc</title>
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        <name>SHIFT4 PAYMENTS INC</name>
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        <name>THE OPTIONS CLEARING CORPORATION</name>
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        <name>ABBVIE INC</name>
        <lei>FR5LCKFTG8054YNNRU85</lei>
        <title>ABBVIE INC COM</title>
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        <name>AFFIRM HOLDINGS INC</name>
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        <name>BOSTON PROPERTIES LP</name>
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              <title>Cloudflare Inc</title>
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        <name>GOLDMAN SACHS GROUP INC (THE)</name>
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        <title>GOLDMAN SACHS GROUP INC (THE) COM</title>
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          <delta>XXXX</delta>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>SCORPIO TANKERS INC</name>
        <lei>549300NVJUH16NXG8K87</lei>
        <title>STNG 1.75 04/15/31</title>
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          <isin value="US80918TAF66"/>
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        <balance>2310000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2588355.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>MH</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Scorpio Tankers Inc</name>
              <title>Scorpio Tankers Inc</title>
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              <identifiers>
                <cusip value="000000000"/>
                <isin value="MHY7542C1306"/>
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          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="9.96150000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
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      </invstOrSec>
      <invstOrSec>
        <name>ALIBABA GROUP HOLDING LTD</name>
        <lei>5493001NTNQJDH60PM02</lei>
        <title>BABA 0.5 06/01/31</title>
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          <isin value="US01609WBG69"/>
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        <balance>1070000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1544545.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Alibaba Group Holding Ltd</name>
              <title>Alibaba Group Holding Ltd</title>
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              <identifiers>
                <cusip value="01609W102"/>
                <isin value="US01609W1027"/>
                <ticker value="BABA"/>
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          <currencyInfos>
            <currencyInfo convRatio="9.89150000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>PFIZER INC</name>
        <lei>765LHXWGK1KXCLTFYQ30</lei>
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        <cusip>717081103</cusip>
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          <isin value="US7170811035"/>
          <ticker value="PFE"/>
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        <balance>572592.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>SNOWFLAKE INC</name>
        <lei>254900CJNSY1K7T53Z16</lei>
        <title>SNOW 0 10/01/29</title>
        <cusip>833445AD1</cusip>
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          <isin value="US833445AD10"/>
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        <balance>355000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>415989.00000000</valUSD>
        <pctVal>0.029013412929</pctVal>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-10-01</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Snowflake Inc</name>
              <title>Snowflake Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="833445109"/>
                <isin value="US8334451098"/>
                <ticker value="SNOW"/>
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          <currencyInfos>
            <currencyInfo convRatio="6.34920000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SOUTHERN COMPANY (THE)</name>
        <lei>549300FC3G3YU2FBZD92</lei>
        <title>SO 3.25 06/15/28</title>
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          <isin value="US842587EC73"/>
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        <balance>3520000.00000000</balance>
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        <isRestrictedSec>N</isRestrictedSec>
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          <maturityDt>2028-06-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.25000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Southern Co/The</name>
              <title>Southern Co/The</title>
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                <cusip value="842587107"/>
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          <currencyInfos>
            <currencyInfo convRatio="8.80770000" curCd="USD"/>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>COMMUNITY FINANCIAL SYSTEM INC</name>
        <lei>5299008N6YHE6GCP1E80</lei>
        <title>COMMUNITY FINANCIAL SYSTEM INC COM</title>
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          <isin value="US2036071064"/>
          <ticker value="CBU"/>
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        <balance>173884.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>11017290.24000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>DRAFTKINGS HOLDINGS INC</name>
        <lei>5493008P45UYYL683Z97</lei>
        <title>DKNG 0 03/15/28</title>
        <cusip>26142RAB0</cusip>
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          <isin value="US26142RAB06"/>
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        <balance>2115000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1929937.50000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-03-15</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>DraftKings Inc</name>
              <title>DraftKings Inc</title>
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                <cusip value="26142V105"/>
                <isin value="US26142V1052"/>
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          <currencyInfos>
            <currencyInfo convRatio="10.54300000" curCd="USD"/>
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          <delta>XXXX</delta>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>WELLS FARGO &amp; COMPANY</name>
        <lei>PBLD0EJDB5FWOLXP3B76</lei>
        <title>WELLS FARGO &amp; COMPANY COM</title>
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          <isin value="US9497461015"/>
          <ticker value="WFC"/>
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        <balance>111792.00000000</balance>
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        <valUSD>9192656.16000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MIRION TECHNOLOGIES INC</name>
        <lei>549300BNTOWVWFNVTJ65</lei>
        <title>MIR 0.25 06/01/30</title>
        <cusip>60471AAA9</cusip>
        <identifiers>
          <isin value="US60471AAA97"/>
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        <balance>1335000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1507215.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.25000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Mirion Technologies Inc</name>
              <title>Mirion Technologies Inc</title>
              <curCd>USD</curCd>
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                <cusip value="60471A101"/>
                <isin value="US60471A1016"/>
                <ticker value="MIR"/>
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          <currencyInfos>
            <currencyInfo convRatio="43.27510000" curCd="USD"/>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>THE OPTIONS CLEARING CORPORATION</name>
        <lei>549300CII6SLYGKNHA04</lei>
        <title>DINO A 2026-05-15 CALL 62.5</title>
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          <ticker value="DINO 260515C00062500"/>
          <other otherDesc="FIGI" value="BBG01XBLBQG0"/>
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        <balance>-1682.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>-925100.00000000</valUSD>
        <pctVal>-0.06452167797</pctVal>
        <payoffProfile>N/A</payoffProfile>
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        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="OPT">
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              <counterpartyName>THE OPTIONS CLEARING CORPORATION</counterpartyName>
              <counterpartyLei>549300CII6SLYGKNHA04</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Written</writtenOrPur>
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              <otherRefInst>
                <issuerName>HF Sinclair Corp.</issuerName>
                <issueTitle>HF Sinclair Corp. COM</issueTitle>
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                  <cusip value="403949100"/>
                  <isin value="US4039491000"/>
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            <shareNo>100.00000000</shareNo>
            <exercisePrice>62.50000000</exercisePrice>
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            <unrealizedAppr>-809924.03000000</unrealizedAppr>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BOEING COMPANY (THE)</name>
        <lei>RVHJWBXLJ1RFUBSY1F30</lei>
        <title>BOEING COMPANY (THE) 6% SER A DEP SHS REPSTG 1/20TH INT MANDATORY CONV PFD</title>
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          <isin value="US0970232049"/>
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        <invCountry>US</invCountry>
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        <name>NCL CORP LTD</name>
        <lei>UNZWILHE4KMRP9K2L524</lei>
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        <cusip>62886HBW0</cusip>
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          <isin value="US62886HBW07"/>
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        <balance>3305000.00000000</balance>
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        <valUSD>3097355.44000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Norwegian Cruise Line Holdings</name>
              <title>Norwegian Cruise Line Holdings Ltd</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="000000000"/>
                <isin value="BMG667211046"/>
                <ticker value="NCLH"/>
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      <invstOrSec>
        <name>SOLARIS ENERGY INFRASTRUCTURE INC</name>
        <lei>529900MTK3C8Y8TIIC10</lei>
        <title>SEI 0.25 10/01/31</title>
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          <isin value="US83419XAB47"/>
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        <balance>2315000.00000000</balance>
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        <valUSD>3536162.50000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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              <name>Solaris Energy Infrastructure</name>
              <title>Solaris Energy Infrastructure Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="83418M103"/>
                <isin value="US83418M1036"/>
                <ticker value="SEI"/>
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          <currencyInfos>
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          <delta>XXXX</delta>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>HOME DEPOT INC (THE)</name>
        <lei>QEKMOTMBBKA8I816DO57</lei>
        <title>HOME DEPOT INC (THE) COM</title>
        <cusip>437076102</cusip>
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          <isin value="US4370761029"/>
          <ticker value="HD"/>
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        <balance>56949.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>18724831.20000000</valUSD>
        <pctVal>1.305975060970</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
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        <name>NORTHERN OIL &amp; GAS INC</name>
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        <name>AKAMAI TECHNOLOGIES INC</name>
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      <invstOrSec>
        <name>MICROCHIP TECHNOLOGY INC</name>
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            <dbtSecRefInstrument>
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              <title>Microchip Technology Inc</title>
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        <name>UNIVERSAL HEALTH SERVICES INC</name>
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          <ticker value="UHS"/>
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      <invstOrSec>
        <name>THE OPTIONS CLEARING CORPORATION</name>
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      <invstOrSec>
        <name>BANK OF HAWAII CORP</name>
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          <ticker value="BOH"/>
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        <name>AST SPACEMOBILE INC</name>
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              <title>AST SpaceMobile Inc</title>
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        <name>META PLATFORMS INC</name>
        <lei>BQ4BKCS1HXDV9HN80Z93</lei>
        <title>META PLATFORMS INC CL A</title>
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        <name>ALPHATEC HOLDINGS INC</name>
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              <title>Alphatec Holdings Inc</title>
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        <name>ESTEE LAUDER COMPANIES INC (THE)</name>
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        <title>ESTEE LAUDER COMPANIES INC (THE) CL A</title>
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          <ticker value="EL"/>
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      <invstOrSec>
        <name>ENVISTA HOLDINGS CORP</name>
        <lei>549300BX623VURJZ5269</lei>
        <title>NVST 1.75 08/15/28</title>
        <cusip>29415FAD6</cusip>
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              <name>Envista Holdings Corp</name>
              <title>Envista Holdings Corp</title>
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                <isin value="US29415F1049"/>
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      <invstOrSec>
        <name>SOFI TECHNOLOGIES INC</name>
        <lei>549300SW81JCMVZDDY09</lei>
        <title>SOFI 0 10/15/26</title>
        <cusip>83406FAA0</cusip>
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          <isin value="US83406FAA03"/>
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        <balance>1465000.00000000</balance>
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        <valUSD>1488440.00000000</valUSD>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-10-15</maturityDt>
          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>SoFi Technologies Inc</name>
              <title>SoFi Technologies Inc</title>
              <curCd>USD</curCd>
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                <isin value="US83406F1021"/>
                <ticker value="SOFI"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>GRANITE CONSTRUCTION INC</name>
        <lei>549300OM4BWMCIXVCZ39</lei>
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          <isin value="US387328AF41"/>
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        <balance>1920000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3532800.00000000</valUSD>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-06-15</maturityDt>
          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Granite Construction Inc</name>
              <title>Granite Construction Inc</title>
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                <cusip value="387328107"/>
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            <currencyInfo convRatio="12.83980000" curCd="USD"/>
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          <delta>XXXX</delta>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ON SEMICONDUCTOR CORP</name>
        <lei>ZV20P4CNJVT8V1ZGJ064</lei>
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          <isin value="US682189AU93"/>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <maturityDt>2029-03-01</maturityDt>
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          <annualizedRt>0.50000000</annualizedRt>
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          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>ON Semiconductor Corp</name>
              <title>ON Semiconductor Corp</title>
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                <cusip value="682189105"/>
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            <currencyInfo convRatio="9.62770000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>ROYAL GOLD INC</name>
        <lei>5493001NGRU6SFL04184</lei>
        <title>ROYAL GOLD INC COM</title>
        <cusip>780287108</cusip>
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          <isin value="US7802871084"/>
          <ticker value="RGLD"/>
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        <balance>60421.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>THE OPTIONS CLEARING CORPORATION</name>
        <lei>549300CII6SLYGKNHA04</lei>
        <title>HD A 2026-05-15 CALL 380</title>
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          <ticker value="HD 260515C00380000"/>
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        <balance>-199.00000000</balance>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <optionSwaptionWarrantDeriv derivCat="OPT">
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              <counterpartyName>THE OPTIONS CLEARING CORPORATION</counterpartyName>
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            <writtenOrPur>Written</writtenOrPur>
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                <issuerName>Home Depot Inc/The</issuerName>
                <issueTitle>Home Depot Inc/The</issueTitle>
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            <shareNo>100.00000000</shareNo>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>CHARLES SCHWAB CORP (THE)</name>
        <lei>549300VSGCJ7E698NM85</lei>
        <title>CHARLES SCHWAB CORP (THE) COM</title>
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          <isin value="US8085131055"/>
          <ticker value="SCHW"/>
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        <balance>479857.00000000</balance>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>GE AEROSPACE</name>
        <lei>3C7474T6CDKPR9K6YT90</lei>
        <title>GE AEROSPACE COM NEW</title>
        <cusip>369604301</cusip>
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          <isin value="US3696043013"/>
          <ticker value="GE"/>
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        <balance>58601.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>NEBIUS GROUP NV</name>
        <lei>549300GGZHJ5Q1B18P93</lei>
        <title>NBIS 1.25 03/15/31</title>
        <cusip>63954QAJ5</cusip>
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          <isin value="US63954QAJ58"/>
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        <balance>2640000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2930136.00000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>NL</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.25000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Nebius Group NV</name>
              <title>Nebius Group NV</title>
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                <cusip value="000000000"/>
                <isin value="NL0009805522"/>
                <ticker value="NBIS"/>
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          <delta>XXXX</delta>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>FREEPORT-MCMORAN INC</name>
        <lei>549300IRDTHJQ1PVET45</lei>
        <title>FREEPORT-MCMORAN INC CL B</title>
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          <ticker value="FCX"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>KENNAMETAL INC</name>
        <lei>549300GZDSG25XUV0Y08</lei>
        <title>KENNAMETAL INC COM</title>
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        <balance>274174.00000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SOUTHWEST AIRLINES COMPANY</name>
        <lei>UDTZ87G0STFETI6HGH41</lei>
        <title>SOUTHWEST AIRLINES COMPANY COM</title>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>INTUITIVE MACHINES INC</name>
        <lei>254900386IE2PEPLVM59</lei>
        <title>LUNR 2.5 10/01/30</title>
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          <couponKind>Fixed</couponKind>
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              <name>Intuitive Machines Inc</name>
              <title>Intuitive Machines Inc</title>
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      <invstOrSec>
        <name>HALOZYME THERAPEUTICS INC</name>
        <lei>529900242I3SV9AGM753</lei>
        <title>HALO 0 02/15/31</title>
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        <balance>3135000.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-02-15</maturityDt>
          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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              <name>Halozyme Therapeutics Inc</name>
              <title>Halozyme Therapeutics Inc</title>
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        <name>DOORDASH INC</name>
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          <couponKind>None</couponKind>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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              <name>DoorDash Inc</name>
              <title>DoorDash Inc</title>
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                <ticker value="DASH"/>
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          <currencyInfos>
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        <name>VIAVI SOLUTIONS INC</name>
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        <title>VIAV 0.625 03/01/31</title>
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        <invCountry>US</invCountry>
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          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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            <dbtSecRefInstrument>
              <name>Viavi Solutions Inc</name>
              <title>Viavi Solutions Inc</title>
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                <isin value="US9255501051"/>
                <ticker value="VIAV"/>
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            <currencyInfo convRatio="72.52950000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-06-26</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus Dividend, Interest &amp; Premium Strategy Fund</ncom:nameOfApplicant>
      <ncom:signature>Amy Hackett</ncom:signature>
      <ncom:signerName>Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
