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        <lei>F6XC8RH66QIXRMU75G31</lei>
        <title>Pioneer Diversified High Income Fund Inc</title>
        <cusip>723653101</cusip>
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          <isin value="US7236531015"/>
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        <balance>78247.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>DNP Select Income Fund Inc</name>
        <lei>549300WG166TLR8IP913</lei>
        <title>DNP Select Income Fund Inc</title>
        <cusip>23325P104</cusip>
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          <isin value="US23325P1049"/>
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        <balance>647406.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Sprott Physical Gold and Silver Trust</name>
        <lei>254900QHJAD5TP2JNM15</lei>
        <title>Sprott Physical Gold and Silver Trust</title>
        <cusip>85208R101</cusip>
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          <isin value="CA85208R1010"/>
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        <balance>469569.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Templeton Emerging Markets Investment Trust PLC</name>
        <lei>5493002NMTB70RZBXO96</lei>
        <title>Templeton Emerging Markets Investment Trust PLC</title>
        <cusip>000000000</cusip>
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          <isin value="GB00BKPG0S09"/>
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        <balance>315805.00000000</balance>
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        <payoffProfile>Long</payoffProfile>
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        <invCountry>GB</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>John Hancock Preferred Income Fund III</name>
        <lei>549300SKQ7P13U1YJN71</lei>
        <title>John Hancock Preferred Income Fund III</title>
        <cusip>41021P103</cusip>
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          <isin value="US41021P1030"/>
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        <balance>45964.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Liberty All-Star Equity Fund</name>
        <lei>549300DLV755RNHI1N92</lei>
        <title>Liberty All-Star Equity Fund</title>
        <cusip>530158104</cusip>
        <identifiers>
          <isin value="US5301581048"/>
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        <balance>861193.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <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>
      <invstOrSec>
        <name>PIMCO Income Strategy Fund II</name>
        <lei>RS8VXHJKKVE627NLC573</lei>
        <title>PIMCO Income Strategy Fund II</title>
        <cusip>72201J104</cusip>
        <identifiers>
          <isin value="US72201J1043"/>
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        <balance>164500.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1427860.00000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>First Trust New Opportunities MLP &amp; Energy Fund</name>
        <lei>549300XZPV60ZCNK9321</lei>
        <title>First Trust New Opportunities MLP &amp; Energy Fund</title>
        <cusip>33739M100</cusip>
        <identifiers>
          <isin value="US33739M1009"/>
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        <balance>433680.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2736520.80000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Pioneer High Income Fund Inc</name>
        <lei>GRH7C46DLKO4V5KVBT29</lei>
        <title>Pioneer High Income Fund Inc</title>
        <cusip>72369H106</cusip>
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          <isin value="US72369H1068"/>
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        <balance>71641.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>581724.92000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Royce Value Trust Inc</name>
        <lei>254900NJE1W1YYKNVM16</lei>
        <title>Royce Value Trust Inc</title>
        <cusip>780910105</cusip>
        <identifiers>
          <isin value="US7809101055"/>
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        <balance>395098.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6712715.02000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>
      <invstOrSec>
        <name>iShares iBoxx High Yield Corporate Bond ETF</name>
        <lei>549300WY6QQ9HGWLNX87</lei>
        <title>iShares iBoxx High Yield Corporate Bond ETF</title>
        <cusip>464288513</cusip>
        <identifiers>
          <isin value="US4642885135"/>
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        <balance>8435.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>694116.15000000</valUSD>
        <pctVal>0.192727794486</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>Nuveen Municipal Credit Income Fund</name>
        <lei>54930078DL3R0VSYW338</lei>
        <title>Nuveen Municipal Credit Income Fund</title>
        <cusip>67070X101</cusip>
        <identifiers>
          <isin value="US67070X1019"/>
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        <balance>76181.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1113004.41000000</valUSD>
        <pctVal>0.309036009596</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>
      <invstOrSec>
        <name>Thornburg Income Builder Opportunities Trust</name>
        <lei>5493002O2SJJPEDP7413</lei>
        <title>Thornburg Income Builder Opportunities Trust</title>
        <cusip>885213108</cusip>
        <identifiers>
          <isin value="US8852131080"/>
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        <balance>80093.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1368789.37000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>Nuveen Real Asset Income and Growth Fund</name>
        <lei>RQLXTE3CBG56EZF1BQ60</lei>
        <title>Nuveen Real Asset Income and Growth Fund</title>
        <cusip>67074Y105</cusip>
        <identifiers>
          <isin value="US67074Y1055"/>
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        <balance>172921.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2642232.88000000</valUSD>
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        <assetCat>EC</assetCat>
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        <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>Ares Dynamic Credit Allocation Fund Inc</name>
        <lei>549300BZI16VZUT2N044</lei>
        <title>Ares Dynamic Credit Allocation Fund Inc</title>
        <cusip>04014F102</cusip>
        <identifiers>
          <isin value="US04014F1021"/>
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        <balance>156132.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2254546.08000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>KKR Income Opportunities Fund</name>
        <lei>549300H65GA67Q2C3B36</lei>
        <title>KKR Income Opportunities Fund</title>
        <cusip>48249T106</cusip>
        <identifiers>
          <isin value="US48249T1060"/>
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        <balance>112060.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1617025.80000000</valUSD>
        <pctVal>0.448982228782</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>Tekla Life Sciences Investors</name>
        <lei>5493007BYZPSOVVS0M04</lei>
        <title>Tekla Life Sciences Investors</title>
        <cusip>87911K100</cusip>
        <identifiers>
          <isin value="US87911K1007"/>
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        <balance>66191.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1094799.14000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock MuniVest Fund Inc</name>
        <lei>68LQJ5NLUNQI2T9OLL41</lei>
        <title>BlackRock MuniVest Fund Inc</title>
        <cusip>09253R105</cusip>
        <identifiers>
          <isin value="US09253R1059"/>
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        <balance>195755.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1597360.80000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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        <name>Eaton Vance Enhanced Equity Income Fund II</name>
        <lei>549300N6ZBLPLGA31U67</lei>
        <title>Eaton Vance Enhanced Equity Income Fund II</title>
        <cusip>278277108</cusip>
        <identifiers>
          <isin value="US2782771081"/>
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        <balance>79935.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1678635.00000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Flaherty &amp; Crumrine Preferred and Income Securities Fund Inc</name>
        <lei>254900A8P8RQUXES1M50</lei>
        <title>Flaherty &amp; Crumrine Preferred and Income Securities Fund Inc</title>
        <cusip>338478100</cusip>
        <identifiers>
          <isin value="US3384781007"/>
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        <balance>14515.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>285655.20000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>Baillie Gifford US Growth Trust PLC</name>
        <lei>213800UM1OUWXZPKE539</lei>
        <title>Baillie Gifford US Growth Trust PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="GB00BDFGHW41"/>
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        <balance>553852.00000000</balance>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock MuniYield Quality Fund III Inc</name>
        <lei>UB5J2GS6Q51M6A2L8886</lei>
        <title>BlackRock MuniYield Quality Fund III Inc</title>
        <cusip>09254E103</cusip>
        <identifiers>
          <isin value="US09254E1038"/>
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        <balance>191142.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2398832.10000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</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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        <name>Sprott Physical Platinum &amp; Palladium Trust</name>
        <lei>549300IHT3UMGTGZSX08</lei>
        <title>Sprott Physical Platinum &amp; Palladium Trust</title>
        <cusip>85207Q104</cusip>
        <identifiers>
          <isin value="CA85207Q1046"/>
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        <balance>68522.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1104574.64000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Blackrock Capital Allocation Trust</name>
        <lei>5493007LDARS47M53X11</lei>
        <title>Blackrock Capital Allocation Trust</title>
        <cusip>09260U109</cusip>
        <identifiers>
          <isin value="US09260U1097"/>
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        <balance>282088.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4671377.28000000</valUSD>
        <pctVal>1.297051279367</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Western Asset Global High Income Fund Inc</name>
        <lei>549300JWVV1XIQ66WD13</lei>
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        <cusip>95766B109</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PGIM High Yield Bond Fund Inc</name>
        <lei>P63V0W84H2Z3IOKHSM44</lei>
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        <balance>314183.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Debt Strategies Fund Inc</name>
        <lei>Y02PFSGMGNYKWM70AJ95</lei>
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        <balance>20000.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock MuniHoldings Quality Fund II Inc</name>
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        <cusip>09254C107</cusip>
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        <balance>27407.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Liberty All Star Growth Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Tekla Healthcare Opportunities Fund</name>
        <lei>549300WT8EMZSV1XVW72</lei>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Invesco S&amp;P 500 Equal Weight ETF</name>
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          <isin value="US46137V3574"/>
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        <balance>20405.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SPDR S&amp;P 500 ETF Trust</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>John Hancock Preferred Income Fund</name>
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        <title>John Hancock Preferred Income Fund</title>
        <cusip>41013W108</cusip>
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          <isin value="US41013W1080"/>
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        <balance>38135.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Sprott Physical Gold Trust</name>
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        <cusip>85207H104</cusip>
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          <isin value="CA85207H1047"/>
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        <balance>174109.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>CA</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Municipal Credit Opportunities Fund</name>
        <lei>549300DD3V5NH59YTS11</lei>
        <title>Nuveen Municipal Credit Opportunities Fund</title>
        <cusip>670663103</cusip>
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          <isin value="US6706631032"/>
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        <balance>153558.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Pimco Dynamic Income Fund</name>
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        <cusip>72201Y101</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>iShares Russell 2000 ETF</name>
        <lei>549300O80OAR5VTWR172</lei>
        <title>iShares Russell 2000 ETF</title>
        <cusip>464287655</cusip>
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          <isin value="US4642876555"/>
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        <fairValLevel>1</fairValLevel>
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        <name>Aberdeen Global Premier Properties Fund</name>
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        <cusip>00302L108</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>Virtus AllianzGI Convertible &amp; Income Fund II</name>
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        <cusip>92838U108</cusip>
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        <name>PIMCO Global StocksPLUS &amp; Income Fund</name>
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        <name>State Street Institutional Treasury Money Market Fund</name>
        <lei>549300Q3FHSMZ70NLT76</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>Berkshire Hathaway Inc</name>
        <lei>5493000C01ZX7D35SD85</lei>
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        <name>Eaton Vance Municipal Income Trust</name>
        <lei>549300DINBO2K1M6KL63</lei>
        <title>Eaton Vance Municipal Income Trust</title>
        <cusip>27826U108</cusip>
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        <name>Guggenheim Strategic Opportunities Fund</name>
        <lei>549300ZOXRKM68J8NB63</lei>
        <title>Guggenheim Strategic Opportunities Fund</title>
        <cusip>40167F101</cusip>
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        <name>Nuveen AMT-Free Quality Municipal Income Fund</name>
        <lei>549300OTYQOOXS64NI63</lei>
        <title>Nuveen AMT-Free Quality Municipal Income Fund</title>
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        <name>Nuveen Credit Strategies Income Fund</name>
        <lei>W4CSTD4RDGQSJ4FOVO30</lei>
        <title>Nuveen Credit Strategies Income Fund</title>
        <cusip>67073D102</cusip>
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        <name>Virtus AllianzGI Convertible &amp; Income Fund</name>
        <lei>549300WT3ICVH2Z06O49</lei>
        <title>Virtus AllianzGI Convertible &amp; Income Fund</title>
        <cusip>92838X102</cusip>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Eaton Vance Tax-Managed Diversified Equity Income Fund</name>
        <lei>549300DUVXIBXV9JBP20</lei>
        <title>Eaton Vance Tax-Managed Diversified Equity Income Fund</title>
        <cusip>27828N102</cusip>
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        <balance>539137.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Blackrock ESG Capital Allocation Trust</name>
        <lei>549300EWOI5G0PSVIX17</lei>
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        <cusip>09262F100</cusip>
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          <isin value="US09262F1003"/>
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        <balance>188923.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Blackrock Science &amp; Technology Trust</name>
        <lei>549300LK15IHMMH5IS84</lei>
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          <isin value="US09258G1040"/>
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        <balance>71903.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Eaton Vance Ltd Duration Income Fund</name>
        <lei>NZ7KR43H6Z5W1GY0QX46</lei>
        <title>Eaton Vance Ltd Duration Income Fund</title>
        <cusip>27828H105</cusip>
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          <isin value="US27828H1059"/>
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        <balance>15563.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Consumer Discretionary Select Sector SPDR Fund</name>
        <lei>549300CD2I087Y919K79</lei>
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          <isin value="US81369Y4070"/>
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        <balance>30835.00000000</balance>
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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PGIM Global High Yield Fund Inc</name>
        <lei>F0ATD1Y4J8CHDKHSLD09</lei>
        <title>PGIM Global High Yield Fund Inc</title>
        <cusip>69346J106</cusip>
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          <isin value="US69346J1060"/>
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        <balance>296601.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Eaton Vance Tax-Advantaged Dividend Income Fund</name>
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        <title>Eaton Vance Tax-Advantaged Dividend Income Fund</title>
        <cusip>27828G107</cusip>
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          <isin value="US27828G1076"/>
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        <balance>305720.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Vanguard Real Estate ETF</name>
        <lei>B1HNOZOSPCLXHIVBEI82</lei>
        <title>Vanguard Real Estate ETF</title>
        <cusip>922908553</cusip>
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          <isin value="US9229085538"/>
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        <balance>44303.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Templeton Emerging Markets Fund/United States</name>
        <lei>CZCIR4LW4R7Y5KBS5R36</lei>
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          <isin value="US8801911012"/>
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        <balance>37645.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Preferred &amp; Income Securities Fund</name>
        <lei>1V4KW82TOLZ6S7J7N128</lei>
        <title>Nuveen Preferred &amp; Income Securities Fund</title>
        <cusip>67072C105</cusip>
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          <isin value="US67072C1053"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>PIMCO Energy &amp; Tactical Credit Opportunities Fund</name>
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        <cusip>69346N107</cusip>
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          <isin value="US69346N1072"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>MainStay CBRE Global Infrastructure Megatrends Fund</name>
        <lei>549300TWA0SUTWA4FE65</lei>
        <title>MainStay CBRE Global Infrastructure Megatrends Fund</title>
        <cusip>56064Q107</cusip>
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          <isin value="US56064Q1076"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>General American Investors Co Inc</name>
        <lei>254900MHIF9G7IS1T951</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>Boulder Growth &amp; Income Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Aberdeen Total Dynamic Dividend Fund</name>
        <lei>254900D48NKNOGZ95B43</lei>
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        <cusip>00326L100</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>PGIM Short Duration High Yield Opportunities Fund</name>
        <lei>549300WGY7DHGMQJU952</lei>
        <title>PGIM Short Duration High Yield Opportunities Fund</title>
        <cusip>69355J104</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock Enhanced Capital and Income Fund Inc</name>
        <lei>YNYNSGFZPAVB3Q7YA123</lei>
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        <cusip>09256A109</cusip>
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        <name>Western Asset Diversified Income Fund</name>
        <lei>549300M67UHXW4GHZ644</lei>
        <title>Western Asset Diversified Income Fund</title>
        <cusip>95790K109</cusip>
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        <name>Nuveen Quality Municipal Income Fund</name>
        <lei>549300RDIO25ZNWCOA97</lei>
        <title>Nuveen Quality Municipal Income Fund</title>
        <cusip>67066V101</cusip>
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        <name>Blackrock Health Sciences Trust II</name>
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        <title>Blackrock Health Sciences Trust II</title>
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        <name>Nuveen Core Plus Impact Fund</name>
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        <title>Nuveen Core Plus Impact Fund</title>
        <cusip>67080D103</cusip>
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        <name>Nuveen Preferred &amp; Income Opportunities Fund</name>
        <lei>SQSNUOAGTXNFWCFS1I50</lei>
        <title>Nuveen Preferred &amp; Income Opportunities Fund</title>
        <cusip>67073B106</cusip>
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        <name>Guggenheim Active Allocation Fund/DE</name>
        <lei>549300WVFF2XZ68PVT94</lei>
        <title>Guggenheim Active Allocation Fund/DE</title>
        <cusip>40170T106</cusip>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>First Trust MLP and Energy Income Fund</name>
        <lei>54930012E1PU4RAI3F48</lei>
        <title>First Trust MLP and Energy Income Fund</title>
        <cusip>33739B104</cusip>
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        <balance>436173.00000000</balance>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Adams Diversified Equity Fund Inc</name>
        <lei>5493005W7G81BNPP7M23</lei>
        <title>Adams Diversified Equity Fund Inc</title>
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          <isin value="US0062121043"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Invesco Dynamic Credit Opportunity Fund</name>
        <lei>N/A</lei>
        <title>Invesco Dynamic Credit Opportunity Fund</title>
        <cusip>46091B207</cusip>
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          <isin value="US46091B2079"/>
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        <balance>213191.81400000</balance>
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        <curCd>USD</curCd>
        <valUSD>2607335.89000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>N/A</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Municipal Value Fund Inc</name>
        <lei>549300TFLBQ7LJSP8B20</lei>
        <title>Nuveen Municipal Value Fund Inc</title>
        <cusip>670928100</cusip>
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          <isin value="US6709281009"/>
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        <balance>178350.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>SPDR Gold Shares</name>
        <lei>549300SMREV46EHBHL79</lei>
        <title>SPDR Gold Shares</title>
        <cusip>78463V107</cusip>
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          <isin value="US78463V1070"/>
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        <balance>33203.00000000</balance>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen AMT-Free Municipal Credit Income Fund</name>
        <lei>549300LBMO1C0IG71T03</lei>
        <title>Nuveen AMT-Free Municipal Credit Income Fund</title>
        <cusip>67071L106</cusip>
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          <isin value="US67071L1061"/>
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        <balance>107863.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PIMCO Municipal Income Fund III</name>
        <lei>SJUC6WH3GDYFFYIHMV67</lei>
        <title>PIMCO Municipal Income Fund III</title>
        <cusip>72201A103</cusip>
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          <isin value="US72201A1034"/>
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        <balance>74401.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Eaton Vance Tax-Advantaged Global Dividend Income Fund</name>
        <lei>549300P9NBK8GZ8QI277</lei>
        <title>Eaton Vance Tax-Advantaged Global Dividend Income Fund</title>
        <cusip>27828S101</cusip>
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          <isin value="US27828S1015"/>
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        <balance>521523.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Allspring Income Opportunities</name>
        <lei>5493001HF04TYQLWJP49</lei>
        <title>Allspring Income Opportunities</title>
        <cusip>94987B105</cusip>
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          <isin value="US94987B1052"/>
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        <balance>729233.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Dynamic Municipal Opportunities Fund</name>
        <lei>549300U0TWS55O2SJ275</lei>
        <title>Nuveen Dynamic Municipal Opportunities Fund</title>
        <cusip>67079X102</cusip>
        <identifiers>
          <isin value="US67079X1028"/>
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        <balance>35287.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Real Estate Income Fund</name>
        <lei>LXJVVL0330BRT3R7PH61</lei>
        <title>Nuveen Real Estate Income Fund</title>
        <cusip>67071B108</cusip>
        <identifiers>
          <isin value="US67071B1089"/>
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        <balance>242700.00000000</balance>
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        <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>
      <invstOrSec>
        <name>Invesco Senior Income Trust</name>
        <lei>549300C38VE5Y5R75E56</lei>
        <title>Invesco Senior Income Trust</title>
        <cusip>46131H107</cusip>
        <identifiers>
          <isin value="US46131H1077"/>
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        <balance>314544.00000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock Corporate High Yield Fund Inc</name>
        <lei>97ZR60BLU36N5VJMH054</lei>
        <title>BlackRock Corporate High Yield Fund Inc</title>
        <cusip>09255P107</cusip>
        <identifiers>
          <isin value="US09255P1075"/>
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        <balance>49398.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>532016.46000000</valUSD>
        <pctVal>0.147719310328</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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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        <name>Vanguard S&amp;P 500 ETF</name>
        <lei>549300D8V8ZP5GRJOC71</lei>
        <title>Vanguard S&amp;P 500 ETF</title>
        <cusip>922908363</cusip>
        <identifiers>
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        <balance>19431.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock MuniHoldings Fund Inc</name>
        <lei>MZBVMGS24JR92TGE6Z32</lei>
        <title>BlackRock MuniHoldings Fund Inc</title>
        <cusip>09253N104</cusip>
        <identifiers>
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        <balance>97115.00000000</balance>
        <units>NS</units>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>PIMCO Dynamic Income Opportunities Fund</name>
        <lei>549300MWJBXCL907ZB49</lei>
        <title>PIMCO Dynamic Income Opportunities Fund</title>
        <cusip>69355M107</cusip>
        <identifiers>
          <isin value="US69355M1071"/>
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        <balance>671136.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Blackstone Long-Short Credit Income Fund</name>
        <lei>549300SM8M5F2TV58W35</lei>
        <title>Blackstone Long-Short Credit Income Fund</title>
        <cusip>09257D102</cusip>
        <identifiers>
          <isin value="US09257D1028"/>
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        <balance>214821.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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        <name>iShares Russell 2000 Value ETF</name>
        <lei>549300WJAJCAZZLTQD63</lei>
        <title>iShares Russell 2000 Value ETF</title>
        <cusip>464287630</cusip>
        <identifiers>
          <isin value="US4642876308"/>
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        <balance>8113.00000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>CBRE Global Real Estate Income Fund</name>
        <lei>549300HYEBBK5ZZO6F11</lei>
        <title>CBRE Global Real Estate Income Fund</title>
        <cusip>12504G100</cusip>
        <identifiers>
          <isin value="US12504G1004"/>
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        <balance>224208.00000000</balance>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>First Trust Energy Infrastructure Fund</name>
        <lei>549300U01UTSY4XHYP86</lei>
        <title>First Trust Energy Infrastructure Fund</title>
        <cusip>33738C103</cusip>
        <identifiers>
          <isin value="US33738C1036"/>
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        <balance>271837.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4140077.51000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      </invstOrSec>
      <invstOrSec>
        <name>PIMCO High Income Fund</name>
        <lei>TYNS8LL5KA936NJZN198</lei>
        <title>PIMCO High Income Fund</title>
        <cusip>722014107</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>iShares Silver Trust</name>
        <lei>549300K2C2CG14B0ZA09</lei>
        <title>iShares Silver Trust</title>
        <cusip>46428Q109</cusip>
        <identifiers>
          <isin value="US46428Q1094"/>
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        <balance>110984.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2022-05-02</ncom:dateSigned>
      <ncom:nameOfApplicant>Cohen &amp; Steers Closed-End Opportunity Fund, Inc.</ncom:nameOfApplicant>
      <ncom:signature>Albert Laskaj</ncom:signature>
      <ncom:signerName>Albert Laskaj</ncom:signerName>
      <ncom:title>Treasurer and Chief Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
