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        <name>Nuveen Municipal Credit Income Fund</name>
        <lei>54930078DL3R0VSYW338</lei>
        <title>Nuveen Municipal Credit Income Fund</title>
        <cusip>67070X101</cusip>
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          <isin value="US67070X1019"/>
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        <balance>303060.00000000</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>Thornburg Income Builder Opportunities Trust</name>
        <lei>5493002O2SJJPEDP7413</lei>
        <title>Thornburg Income Builder Opportunities Trust</title>
        <cusip>885213108</cusip>
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          <isin value="US8852131080"/>
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        <balance>133318.00000000</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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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <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>
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          <isin value="US67074Y1055"/>
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        <balance>180558.00000000</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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      <invstOrSec>
        <name>Ares Dynamic Credit Allocation Fund Inc</name>
        <lei>549300BZI16VZUT2N044</lei>
        <title>Ares Dynamic Credit Allocation Fund Inc</title>
        <cusip>04014F102</cusip>
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          <isin value="US04014F1021"/>
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        <balance>139481.00000000</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>
        <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>77548.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>900332.28000000</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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      <invstOrSec>
        <name>VanEck Pharmaceutical ETF</name>
        <lei>5493008SDOYUHMC8LF44</lei>
        <title>VanEck Pharmaceutical ETF</title>
        <cusip>92189F692</cusip>
        <identifiers>
          <isin value="US92189F6925"/>
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        <balance>11748.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>925389.96000000</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>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>77340.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1047183.60000000</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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      <invstOrSec>
        <name>BlackRock MuniVest Fund Inc</name>
        <lei>68LQJ5NLUNQI2T9OLL41</lei>
        <title>BlackRock MuniVest Fund Inc</title>
        <cusip>09253R105</cusip>
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          <isin value="US09253R1059"/>
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        <balance>171388.00000000</balance>
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        <curCd>USD</curCd>
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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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      <invstOrSec>
        <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>33860.00000000</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>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <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>114755.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1576733.70000000</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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      <invstOrSec>
        <name>MFS Multimarket Income Trust</name>
        <lei>WJEDYZGROW7MJ1187O21</lei>
        <title>MFS Multimarket Income Trust</title>
        <cusip>552737108</cusip>
        <identifiers>
          <isin value="US5527371083"/>
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        <balance>219209.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>988632.59000000</valUSD>
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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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          <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>
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          <isin value="US09254E1038"/>
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        <balance>216757.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2371321.58000000</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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      <invstOrSec>
        <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>61774.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>675189.82000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>CA</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>PIMCO Access Income Fund</name>
        <lei>549300Q20CGGOWTPP823</lei>
        <title>PIMCO Access Income Fund</title>
        <cusip>72203T100</cusip>
        <identifiers>
          <isin value="US72203T1007"/>
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        <balance>497500.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7338125.00000000</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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        <name>Eaton Vance Senior Floating-Rate Trust</name>
        <lei>VJXUJZ1EC079NQ236240</lei>
        <title>Eaton Vance Senior Floating-Rate Trust</title>
        <cusip>27828Q105</cusip>
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          <isin value="US27828Q1058"/>
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        <balance>233258.00000000</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>Putnam Municipal Opportunities Trust</name>
        <lei>549300M74BR4G95PSL96</lei>
        <title>Putnam Municipal Opportunities Trust</title>
        <cusip>746922103</cusip>
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          <isin value="US7469221037"/>
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        <balance>137923.00000000</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 Capital Allocation Term Trust</name>
        <lei>5493007LDARS47M53X11</lei>
        <title>BlackRock Capital Allocation Term Trust</title>
        <cusip>09260U109</cusip>
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          <isin value="US09260U1097"/>
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        <balance>499567.00000000</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>PGIM High Yield Bond Fund Inc</name>
        <lei>P63V0W84H2Z3IOKHSM44</lei>
        <title>PGIM High Yield Bond Fund Inc</title>
        <cusip>69346H100</cusip>
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          <isin value="US69346H1005"/>
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        <balance>178815.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</name>
        <lei>254900BPH613QBWQO237</lei>
        <title>Flaherty &amp; Crumrine Dynamic Preferred and Income Fund Inc</title>
        <cusip>33848W106</cusip>
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        <balance>54100.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>BlackRock Debt Strategies Fund Inc</name>
        <lei>Y02PFSGMGNYKWM70AJ95</lei>
        <title>BlackRock Debt Strategies Fund Inc</title>
        <cusip>09255R202</cusip>
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          <isin value="US09255R2022"/>
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        <balance>142603.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Tekla Healthcare Opportunities Fund</name>
        <lei>549300WT8EMZSV1XVW72</lei>
        <title>Tekla Healthcare Opportunities Fund</title>
        <cusip>879105104</cusip>
        <identifiers>
          <isin value="US8791051043"/>
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        <balance>52200.00000000</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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        <name>Invesco S&amp;P 500 Equal Weight ETF</name>
        <lei>N/A</lei>
        <title>Invesco S&amp;P 500 Equal Weight ETF</title>
        <cusip>46137V357</cusip>
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          <isin value="US46137V3574"/>
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        <balance>60884.00000000</balance>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>SPDR S&amp;P 500 ETF Trust</name>
        <lei>549300NZAMSJ8FXPQQ63</lei>
        <title>SPDR S&amp;P 500 ETF Trust</title>
        <cusip>78462F103</cusip>
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        <balance>4703.00000000</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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        <name>John Hancock Preferred Income Fund</name>
        <lei>5493000GTN8HZYKX7292</lei>
        <title>John Hancock Preferred Income Fund</title>
        <cusip>41013W108</cusip>
        <identifiers>
          <isin value="US41013W1080"/>
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        <balance>19751.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>300807.73000000</valUSD>
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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>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Sprott Physical Gold Trust</name>
        <lei>N/A</lei>
        <title>Sprott Physical Gold Trust</title>
        <cusip>85207H104</cusip>
        <identifiers>
          <isin value="CA85207H1047"/>
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        <balance>445956.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6653663.52000000</valUSD>
        <pctVal>2.247771738158</pctVal>
        <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>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Neuberger Berman Energy Infrastructure and Income Fund Inc</name>
        <lei>549300P5ICT7WWGP8224</lei>
        <title>Neuberger Berman Energy Infrastructure and Income Fund Inc</title>
        <cusip>64129H104</cusip>
        <identifiers>
          <isin value="US64129H1041"/>
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        <balance>144450.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>993816.00000000</valUSD>
        <pctVal>0.335735570489</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Municipal Credit Opportunities Fund</name>
        <lei>549300DD3V5NH59YTS11</lei>
        <title>Nuveen Municipal Credit Opportunities Fund</title>
        <cusip>670663103</cusip>
        <identifiers>
          <isin value="US6706631032"/>
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        <balance>207814.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2248547.48000000</valUSD>
        <pctVal>0.759614829072</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Eaton Vance Municipal Income 2028 Term Trust</name>
        <lei>549300MBQTU3LRVTCH04</lei>
        <title>Eaton Vance Municipal Income 2028 Term Trust</title>
        <cusip>27829U105</cusip>
        <identifiers>
          <isin value="US27829U1051"/>
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        <balance>65008.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1142840.64000000</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>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BlackRock MuniYield Fund Inc</name>
        <lei>AVXF9RZVI4EDWXACOH81</lei>
        <title>BlackRock MuniYield Fund Inc</title>
        <cusip>09253W104</cusip>
        <identifiers>
          <isin value="US09253W1045"/>
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        <balance>68315.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>713208.60000000</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>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Pimco Dynamic Income Fund</name>
        <lei>F0MWMXS5YG3P711FB044</lei>
        <title>Pimco Dynamic Income Fund</title>
        <cusip>72201Y101</cusip>
        <identifiers>
          <isin value="US72201Y1010"/>
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        <balance>758281.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>14217768.75000000</valUSD>
        <pctVal>4.803113154109</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BlackRock Municipal 2030 Target Term Trust</name>
        <lei>549300TDIJ2J8F6X3N04</lei>
        <title>BlackRock Municipal 2030 Target Term Trust</title>
        <cusip>09257P105</cusip>
        <identifiers>
          <isin value="US09257P1057"/>
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        <balance>66595.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1383844.10000000</valUSD>
        <pctVal>0.467496687899</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BlackRock Energy and Resources Trust</name>
        <lei>GG70RT52UUBWY2PJSI68</lei>
        <title>BlackRock Energy and Resources Trust</title>
        <cusip>09250U101</cusip>
        <identifiers>
          <isin value="US09250U1016"/>
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        <balance>69780.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>840151.20000000</valUSD>
        <pctVal>0.283823808863</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>iShares Russell 2000 ETF</name>
        <lei>549300O80OAR5VTWR172</lei>
        <title>iShares Russell 2000 ETF</title>
        <cusip>464287655</cusip>
        <identifiers>
          <isin value="US4642876555"/>
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        <balance>13467.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2521965.09000000</valUSD>
        <pctVal>0.851982045212</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>John Hancock Premium Dividend Fund</name>
        <lei>549300HU07GPOB5DR949</lei>
        <title>John Hancock Premium Dividend Fund</title>
        <cusip>41013T105</cusip>
        <identifiers>
          <isin value="US41013T1051"/>
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        <balance>224056.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2639379.68000000</valUSD>
        <pctVal>0.891647591306</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Berkshire Hathaway Inc</name>
        <lei>5493000C01ZX7D35SD85</lei>
        <title>Berkshire Hathaway Inc</title>
        <cusip>084670702</cusip>
        <identifiers>
          <isin value="US0846707026"/>
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        <balance>10507.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3582887.00000000</valUSD>
        <pctVal>1.210387648159</pctVal>
        <payoffProfile>Long</payoffProfile>
        <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>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Guggenheim Strategic Opportunities Fund</name>
        <lei>549300ZOXRKM68J8NB63</lei>
        <title>Guggenheim Strategic Opportunities Fund</title>
        <cusip>40167F101</cusip>
        <identifiers>
          <isin value="US40167F1012"/>
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        <balance>114765.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1824763.50000000</valUSD>
        <pctVal>0.616450142360</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen AMT-Free Quality Municipal Income Fund</name>
        <lei>549300OTYQOOXS64NI63</lei>
        <title>Nuveen AMT-Free Quality Municipal Income Fund</title>
        <cusip>670657105</cusip>
        <identifiers>
          <isin value="US6706571055"/>
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        <balance>244711.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2674691.23000000</valUSD>
        <pctVal>0.903576704325</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>Voya Global Equity Dividend and Premium Opportunity Fund</name>
        <lei>549300YJVN8KX08ZHI42</lei>
        <title>Voya Global Equity Dividend and Premium Opportunity Fund</title>
        <cusip>92912T100</cusip>
        <identifiers>
          <isin value="US92912T1007"/>
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        <balance>435919.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2240623.66000000</valUSD>
        <pctVal>0.756937967130</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</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>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>
        <identifiers>
          <isin value="US27828N1028"/>
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        <balance>110143.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1372381.78000000</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>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BlackRock ESG Capital Allocation Term Trust</name>
        <lei>549300EWOI5G0PSVIX17</lei>
        <title>BlackRock ESG Capital Allocation Term Trust</title>
        <cusip>09262F100</cusip>
        <identifiers>
          <isin value="US09262F1003"/>
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        <balance>642108.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10055411.28000000</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>Royce Micro-Cap Trust Inc</name>
        <lei>254900D3WFIV4SD8EF19</lei>
        <title>Royce Micro-Cap Trust Inc</title>
        <cusip>780915104</cusip>
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          <isin value="US7809151043"/>
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        <balance>50884.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>445235.00000000</valUSD>
        <pctVal>0.150411370642</pctVal>
        <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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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Eaton Vance Risk-Managed Diversified Equity Income Fund</name>
        <lei>549300Y73VZSKBZ38790</lei>
        <title>Eaton Vance Risk-Managed Diversified Equity Income Fund</title>
        <cusip>27829G106</cusip>
        <identifiers>
          <isin value="US27829G1067"/>
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        <balance>301224.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2476061.28000000</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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      <invstOrSec>
        <name>PGIM Global High Yield Fund Inc</name>
        <lei>F0ATD1Y4J8CHDKHSLD09</lei>
        <title>PGIM Global High Yield Fund Inc</title>
        <cusip>69346J106</cusip>
        <identifiers>
          <isin value="US69346J1060"/>
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        <balance>191110.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2096476.70000000</valUSD>
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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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          <isLoanByFund>N</isLoanByFund>
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        <name>First Trust Energy Income and Growth Fund</name>
        <lei>549300HRXN2LWON4NG81</lei>
        <title>First Trust Energy Income and Growth Fund</title>
        <cusip>33738G104</cusip>
        <identifiers>
          <isin value="US33738G1040"/>
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        <balance>137827.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1919930.11000000</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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        <name>Eaton Vance Tax-Advantaged Dividend Income Fund</name>
        <lei>549300KZTQOOF16ML741</lei>
        <title>Eaton Vance Tax-Advantaged Dividend Income Fund</title>
        <cusip>27828G107</cusip>
        <identifiers>
          <isin value="US27828G1076"/>
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        <balance>98033.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2230250.75000000</valUSD>
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        <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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        <name>Vanguard Real Estate ETF</name>
        <lei>B1HNOZOSPCLXHIVBEI82</lei>
        <title>Vanguard Real Estate ETF</title>
        <cusip>922908553</cusip>
        <identifiers>
          <isin value="US9229085538"/>
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        <balance>44303.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3701958.68000000</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>BlackRock Floating Rate Income Trust</name>
        <lei>CORWREIZL67PMUN7T798</lei>
        <title>BlackRock Floating Rate Income Trust</title>
        <cusip>091941104</cusip>
        <identifiers>
          <isin value="US0919411043"/>
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        <balance>108470.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1264760.20000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</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>
      <invstOrSec>
        <name>Nuveen Preferred &amp; Income Securities Fund</name>
        <lei>1V4KW82TOLZ6S7J7N128</lei>
        <title>Nuveen Preferred &amp; Income Securities Fund</title>
        <cusip>67072C105</cusip>
        <identifiers>
          <isin value="US67072C1053"/>
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        <balance>171933.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1096932.54000000</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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      <invstOrSec>
        <name>PIMCO Energy &amp; Tactical Credit Opportunities Fund</name>
        <lei>549300BX5QVFQJENPV35</lei>
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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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      <invstOrSec>
        <name>MainStay CBRE Global Infrastructure Megatrends Fund</name>
        <lei>549300TWA0SUTWA4FE65</lei>
        <title>MainStay CBRE Global Infrastructure Megatrends Fund</title>
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          <isin value="US56064Q1076"/>
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        <balance>139391.00000000</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>General American Investors Co Inc</name>
        <lei>254900MHIF9G7IS1T951</lei>
        <title>General American Investors Co Inc</title>
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          <isin value="US3688021043"/>
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        <balance>110748.00000000</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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        <name>SRH Total Return Fund Inc</name>
        <lei>5493000XG0EMNJQ1SM17</lei>
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          <isin value="US1015071012"/>
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        <balance>476158.00000000</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>Aberdeen Total Dynamic Dividend Fund</name>
        <lei>254900D48NKNOGZ95B43</lei>
        <title>Aberdeen Total Dynamic Dividend Fund</title>
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          <isin value="US00326L1008"/>
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        <balance>467976.00000000</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>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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          <isin value="US69355J1043"/>
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        <balance>130621.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>iShares 20+ Year Treasury Bond ETF</name>
        <lei>549300WWURKS1JGBZU59</lei>
        <title>iShares 20+ Year Treasury Bond ETF</title>
        <cusip>464287432</cusip>
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          <isin value="US4642874329"/>
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        <balance>22019.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Western Asset Diversified Income Fund</name>
        <lei>549300M67UHXW4GHZ644</lei>
        <title>Western Asset Diversified Income Fund</title>
        <cusip>95790K109</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Adams Natural Resources Fund Inc</name>
        <lei>549300LPTQAH0G3NGD42</lei>
        <title>Adams Natural Resources Fund Inc</title>
        <cusip>00548F105</cusip>
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          <isin value="US00548F1057"/>
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        <balance>155985.00000000</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>Nuveen Quality Municipal Income Fund</name>
        <lei>549300RDIO25ZNWCOA97</lei>
        <title>Nuveen Quality Municipal Income Fund</title>
        <cusip>67066V101</cusip>
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          <isin value="US67066V1017"/>
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        <balance>223123.00000000</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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        <name>BlackRock Health Sciences Term Trust</name>
        <lei>549300FGMK4EGHSK8N86</lei>
        <title>BlackRock Health Sciences Term Trust</title>
        <cusip>09260E105</cusip>
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          <isin value="US09260E1055"/>
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        <balance>71006.00000000</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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        <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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          <isin value="US67073B1061"/>
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        <balance>212854.00000000</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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        <name>Guggenheim Active Allocation Fund/DE</name>
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        <title>Guggenheim Active Allocation Fund/DE</title>
        <cusip>40170T106</cusip>
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        <balance>565225.00000000</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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        <name>First Trust MLP and Energy Income Fund</name>
        <lei>54930012E1PU4RAI3F48</lei>
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        <cusip>33739B104</cusip>
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        <balance>366575.00000000</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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        <name>Adams Diversified Equity Fund Inc</name>
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        <title>Adams Diversified Equity Fund Inc</title>
        <cusip>006212104</cusip>
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        <balance>955968.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <name>Invesco Dynamic Credit Opportunity Fund</name>
        <lei>UJGJ6DJQ6L11ZHIVZG65</lei>
        <title>Invesco Dynamic Credit Opportunity Fund</title>
        <cusip>46091B207</cusip>
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        <fairValLevel>N/A</fairValLevel>
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        <name>Nuveen Municipal Value Fund Inc</name>
        <lei>549300TFLBQ7LJSP8B20</lei>
        <title>Nuveen Municipal Value Fund Inc</title>
        <cusip>670928100</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>Duff &amp; Phelps Utility and Infrastructure Fund Inc</name>
        <lei>549300SY2NYDO23RIE89</lei>
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        <cusip>26433C105</cusip>
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          <isCashCollateral>N</isCashCollateral>
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        <name>SPDR Gold Shares</name>
        <lei>549300SMREV46EHBHL79</lei>
        <title>SPDR Gold Shares</title>
        <cusip>78463V107</cusip>
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        <balance>28396.00000000</balance>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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        <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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        <balance>247778.00000000</balance>
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        <name>PIMCO Municipal Income Fund III</name>
        <lei>SJUC6WH3GDYFFYIHMV67</lei>
        <title>PIMCO Municipal Income Fund III</title>
        <cusip>72201A103</cusip>
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        <name>BlackRock MuniVest Fund II Inc</name>
        <lei>TC1SINW7C50S8NN8GU32</lei>
        <title>BlackRock MuniVest Fund II Inc</title>
        <cusip>09253T101</cusip>
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        <balance>56001.00000000</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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        <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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        <balance>127868.00000000</balance>
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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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        <name>Allspring Income Opportunities</name>
        <lei>5493001HF04TYQLWJP49</lei>
        <title>Allspring Income Opportunities</title>
        <cusip>94987B105</cusip>
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        <name>iShares Russell 1000 Value ETF</name>
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        <name>Pacer US Cash Cows 100 ETF</name>
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        <name>Nuveen Real Estate Income Fund</name>
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        <name>Vanguard S&amp;P 500 ETF</name>
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        <name>Blackstone Long-Short Credit Income Fund</name>
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        <name>iShares Russell 2000 Value ETF</name>
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        <name>Neuberger Berman Municipal Fund Inc</name>
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        <name>First Trust Energy Infrastructure Fund</name>
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        <name>Eaton Vance Floating-Rate Income Trust</name>
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        <name>iShares Silver Trust</name>
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        <title>iShares Silver Trust</title>
        <cusip>46428Q109</cusip>
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    <signature>
      <ncom:dateSigned>2023-07-26</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>
</edgarSubmission>
