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      <repPdEnd>2023-12-31</repPdEnd>
      <repPdDate>2023-09-30</repPdDate>
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        <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>263060.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2743715.80000000</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>
      <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>171235.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2500031.00000000</valUSD>
        <pctVal>0.891853815646</pctVal>
        <payoffProfile>Long</payoffProfile>
        <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>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>180558.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1917525.96000000</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>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>139481.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1799304.90000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <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>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>53342.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>637970.32000000</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>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <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>938195.28000000</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>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>47340.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>590329.80000000</valUSD>
        <pctVal>0.210592542500</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>
      <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>111438.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>675314.28000000</valUSD>
        <pctVal>0.240909659671</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 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>87016.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1494934.88000000</valUSD>
        <pctVal>0.533298737844</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>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>1488372.35000000</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>
        </securityLending>
      </invstOrSec>
      <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>933830.34000000</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>
        </securityLending>
      </invstOrSec>
      <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>156757.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1497029.35000000</valUSD>
        <pctVal>0.534045913003</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>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>665305.98000000</valUSD>
        <pctVal>0.237339327726</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>
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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>507500.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7044100.00000000</valUSD>
        <pctVal>2.512891825260</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>Eaton Vance Senior Floating-Rate Trust</name>
        <lei>VJXUJZ1EC079NQ236240</lei>
        <title>Eaton Vance Senior Floating-Rate Trust</title>
        <cusip>27828Q105</cusip>
        <identifiers>
          <isin value="US27828Q1058"/>
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        <balance>233258.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2824754.38000000</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>Putnam Municipal Opportunities Trust</name>
        <lei>549300M74BR4G95PSL96</lei>
        <title>Putnam Municipal Opportunities Trust</title>
        <cusip>746922103</cusip>
        <identifiers>
          <isin value="US7469221037"/>
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        <balance>37923.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>348891.60000000</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 Capital Allocation Term Trust</name>
        <lei>5493007LDARS47M53X11</lei>
        <title>BlackRock Capital Allocation Term Trust</title>
        <cusip>09260U109</cusip>
        <identifiers>
          <isin value="US09260U1097"/>
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        <balance>499567.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7238725.83000000</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>PGIM High Yield Bond Fund Inc</name>
        <lei>P63V0W84H2Z3IOKHSM44</lei>
        <title>PGIM High Yield Bond Fund Inc</title>
        <cusip>69346H100</cusip>
        <identifiers>
          <isin value="US69346H1005"/>
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        <balance>150895.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1777543.10000000</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>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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          <isin value="US33848W1062"/>
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        <balance>54100.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>907257.00000000</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>BlackRock Debt Strategies Fund Inc</name>
        <lei>Y02PFSGMGNYKWM70AJ95</lei>
        <title>BlackRock Debt Strategies Fund Inc</title>
        <cusip>09255R202</cusip>
        <identifiers>
          <isin value="US09255R2022"/>
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        <balance>105664.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1085169.28000000</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>
        <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>46845.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>795428.10000000</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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      </invstOrSec>
      <invstOrSec>
        <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>
        <identifiers>
          <isin value="US46137V3574"/>
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        <balance>46023.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6520998.87000000</valUSD>
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        <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>
        <name>SPDR S&amp;P 500 ETF Trust</name>
        <lei>549300NZAMSJ8FXPQQ63</lei>
        <title>SPDR S&amp;P 500 ETF Trust</title>
        <cusip>78462F103</cusip>
        <identifiers>
          <isin value="US78462F1030"/>
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        <balance>8047.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3439931.56000000</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>
        </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>419155.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6002299.60000000</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>
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      <invstOrSec>
        <name>Neuberger Berman Energy Infrastructure and Income Fund Inc</name>
        <lei>549300P5ICT7WWGP8224</lei>
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        <cusip>64129H104</cusip>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <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>
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          <isin value="US27829U1051"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>BlackRock MuniYield Fund Inc</name>
        <lei>AVXF9RZVI4EDWXACOH81</lei>
        <title>BlackRock MuniYield Fund Inc</title>
        <cusip>09253W104</cusip>
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          <isin value="US09253W1045"/>
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        <balance>28315.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Pimco Dynamic Income Fund</name>
        <lei>F0MWMXS5YG3P711FB044</lei>
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        <cusip>72201Y101</cusip>
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          <isin value="US72201Y1010"/>
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        <balance>668281.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BlackRock Energy and Resources Trust</name>
        <lei>GG70RT52UUBWY2PJSI68</lei>
        <title>BlackRock Energy and Resources Trust</title>
        <cusip>09250U101</cusip>
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          <isin value="US09250U1016"/>
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        <balance>69780.00000000</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>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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        <balance>11467.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>John Hancock Premium Dividend Fund</name>
        <lei>549300HU07GPOB5DR949</lei>
        <title>John Hancock Premium Dividend Fund</title>
        <cusip>41013T105</cusip>
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          <isin value="US41013T1051"/>
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        <balance>241061.00000000</balance>
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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>Berkshire Hathaway Inc</name>
        <lei>5493000C01ZX7D35SD85</lei>
        <title>Berkshire Hathaway Inc</title>
        <cusip>084670702</cusip>
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          <isin value="US0846707026"/>
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        <balance>10507.00000000</balance>
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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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        <name>Guggenheim Strategic Opportunities Fund</name>
        <lei>549300ZOXRKM68J8NB63</lei>
        <title>Guggenheim Strategic Opportunities Fund</title>
        <cusip>40167F101</cusip>
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          <isin value="US40167F1012"/>
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        <balance>89765.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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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>
        <cusip>670657105</cusip>
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          <isin value="US6706571055"/>
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        <balance>214711.00000000</balance>
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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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        <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>
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        <balance>325919.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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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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          <isin value="US27828N1028"/>
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        <balance>185617.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2142020.18000000</valUSD>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>BlackRock ESG Capital Allocation Term Trust</name>
        <lei>549300EWOI5G0PSVIX17</lei>
        <title>BlackRock ESG Capital Allocation Term Trust</title>
        <cusip>09262F100</cusip>
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          <isin value="US09262F1003"/>
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        <balance>709890.00000000</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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        <name>Royce Micro-Cap Trust Inc</name>
        <lei>254900D3WFIV4SD8EF19</lei>
        <title>Royce Micro-Cap Trust Inc</title>
        <cusip>780915104</cusip>
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        <balance>50884.00000000</balance>
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        <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>
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          <isin value="US27829G1067"/>
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        <balance>362446.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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        <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>159752.00000000</balance>
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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>
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        <fairValLevel>1</fairValLevel>
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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>
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        <name>Vanguard Real Estate ETF</name>
        <lei>B1HNOZOSPCLXHIVBEI82</lei>
        <title>Vanguard Real Estate ETF</title>
        <cusip>922908553</cusip>
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        <name>BlackRock Floating Rate Income Trust</name>
        <lei>CORWREIZL67PMUN7T798</lei>
        <title>BlackRock Floating Rate Income Trust</title>
        <cusip>091941104</cusip>
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        <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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        <name>PIMCO Energy &amp; Tactical Credit Opportunities Fund</name>
        <lei>549300BX5QVFQJENPV35</lei>
        <title>PIMCO Energy &amp; Tactical Credit Opportunities Fund</title>
        <cusip>69346N107</cusip>
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        <name>MainStay CBRE Global Infrastructure Megatrends Term Fund</name>
        <lei>549300TWA0SUTWA4FE65</lei>
        <title>MainStay CBRE Global Infrastructure Megatrends Term Fund</title>
        <cusip>56064Q107</cusip>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>General American Investors Co Inc</name>
        <lei>254900MHIF9G7IS1T951</lei>
        <title>General American Investors Co Inc</title>
        <cusip>368802104</cusip>
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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>SRH Total Return Fund Inc</name>
        <lei>5493000XG0EMNJQ1SM17</lei>
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        <cusip>101507101</cusip>
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          <isin value="US1015071012"/>
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        <balance>486158.00000000</balance>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>abrdn Total Dynamic Dividend Fund</name>
        <lei>254900D48NKNOGZ95B43</lei>
        <title>abrdn Total Dynamic Dividend Fund</title>
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          <isin value="US00326L1008"/>
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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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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>State Street Institutional US Government Money Market Fund</name>
        <lei>549300BZ5TGIFZUZDZ37</lei>
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        <assetCat>STIV</assetCat>
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        <fairValLevel>2</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Western Asset Diversified Income Fund</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Adams Natural Resources Fund Inc</name>
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        <title>Adams Natural Resources Fund Inc</title>
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          <isin value="US00548F1057"/>
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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>203123.00000000</balance>
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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>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Nuveen Preferred &amp; Income Opportunities Fund</name>
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        <cusip>67073B106</cusip>
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          <isin value="US67073B1061"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Guggenheim Active Allocation Fund/DE</name>
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        <title>Guggenheim Active Allocation Fund/DE</title>
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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>
        <title>First Trust MLP and Energy Income Fund</title>
        <cusip>33739B104</cusip>
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        <balance>366575.00000000</balance>
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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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        <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>
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        <fairValLevel>1</fairValLevel>
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        <name>Duff &amp; Phelps Utility and Infrastructure Fund Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>SPDR Gold Shares</name>
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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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        <name>Eaton Vance Tax-Advantaged Global Dividend Income Fund</name>
        <lei>549300P9NBK8GZ8QI277</lei>
        <title>Eaton Vance Tax-Advantaged Global Dividend Income Fund</title>
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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>
        <lei>549300KLSYN5NN4YNM90</lei>
        <title>iShares Russell 1000 Value ETF</title>
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        <balance>33163.00000000</balance>
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        <name>Pacer US Cash Cows 100 ETF</name>
        <lei>54930060GYZPJJ3VGH78</lei>
        <title>Pacer US Cash Cows 100 ETF</title>
        <cusip>69374H881</cusip>
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        <name>Nuveen Real Estate Income Fund</name>
        <lei>LXJVVL0330BRT3R7PH61</lei>
        <title>Nuveen Real Estate Income Fund</title>
        <cusip>67071B108</cusip>
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        <name>Invesco Senior Income Trust</name>
        <lei>549300C38VE5Y5R75E56</lei>
        <title>Invesco Senior Income Trust</title>
        <cusip>46131H107</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>Vanguard S&amp;P 500 ETF</name>
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        <name>Eaton Vance Floating-Rate Income Trust</name>
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        <title>Eaton Vance Floating-Rate Income Trust</title>
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    <signature>
      <ncom:dateSigned>2023-10-30</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>
