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          <nameOfIssuer>IndexIQ Active ETF Trust</nameOfIssuer>
          <addressOfIssuer>
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            <city>New York</city>
            <state>NY</state>
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            <zipCode>10010</zipCode>
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              <seriesName>IQ MacKay Municipal Insured ETF</seriesName>
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            <rptSeriesClassInfo>
              <seriesName>IQ MacKay Municipal Intermediate ETF</seriesName>
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              <seriesName>IQ MacKay California Municipal Intermediate ETF</seriesName>
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              <seriesName>IQ Winslow Large Cap Growth ETF</seriesName>
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            <rptSeriesClassInfo>
              <seriesName>IQ Winslow Focused Large Cap Growth ETF</seriesName>
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        <item4>
          <lastDayOfFiscalYear>04/30/2024</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
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        <item5>
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          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
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        <item7>
          <interestDue>0.00</interestDue>
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        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>41939.10</totalOfRegistrationFeePlusAnyInterestDue>
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        <signature>
          <signature>/s/ Adefolahan Oyefeso</signature>
          <nameAndTitle>Adefolahan Oyefeso, Principal Financial Officer</nameAndTitle>
          <signatureDate>07/12/2024</signatureDate>
        </signature>
      </annualFilingInfo>
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