<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/nport" xmlns:com="http://www.sec.gov/edgar/common" xmlns:ncom="http://www.sec.gov/edgar/nportcommon" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sec.gov/edgar/nport eis_NPORT_Filer.xsd">
  <headerData>
    <submissionType>NPORT-P</submissionType>
    <isConfidential>false</isConfidential>
    <filerInfo>

      <filer>
        <issuerCredentials>
          <cik>0001506213</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>


      <seriesClassInfo>
        <seriesId>S000059719</seriesId>
        <classId>C000195439</classId>
      </seriesClassInfo>

    </filerInfo>
  </headerData>
  <formData>
    <genInfo>
      <regName>Strategy Shares</regName>
      <regFileNumber>811-22497</regFileNumber>
      <regCik>0001506213</regCik>
      <regLei>00000000000000000000</regLei>
      <regStreet1>2960 NORTH MERIDIAN STREET SUITE: 300</regStreet1>
      <regCity>INDIANAPOLIS</regCity>
      <regStateConditional regCountry="US" regState="US-IN"/>
      <regZipOrPostalCode>46208</regZipOrPostalCode>
      <regPhone>855-477-3837</regPhone>
      <seriesName>Strategy Shares NASDAQ 7HANDL Index ETF</seriesName>
      <seriesId>S000059719</seriesId>
      <seriesLei>549300L5NDMV21TEOR35</seriesLei>
      <repPdEnd>2024-04-30</repPdEnd>
      <repPdDate>2023-07-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
    <fundInfo>
      <totAssets>1037752246.49</totAssets>
      <totLiabs>1355069.70</totLiabs>
      <netAssets>1036397176.79</netAssets>
      <assetsAttrMiscSec>0.00000000</assetsAttrMiscSec>
      <assetsInvested>0.00000000</assetsInvested>
      <amtPayOneYrBanksBorr>0.00000000</amtPayOneYrBanksBorr>
      <amtPayOneYrCtrldComp>0.00000000</amtPayOneYrCtrldComp>
      <amtPayOneYrOthAffil>0.00000000</amtPayOneYrOthAffil>
      <amtPayOneYrOther>0.00000000</amtPayOneYrOther>
      <amtPayAftOneYrBanksBorr>0.00000000</amtPayAftOneYrBanksBorr>
      <amtPayAftOneYrCtrldComp>0.00000000</amtPayAftOneYrCtrldComp>
      <amtPayAftOneYrOthAffil>0.00000000</amtPayAftOneYrOthAffil>
      <amtPayAftOneYrOther>0.00000000</amtPayAftOneYrOther>
      <delayDeliv>0.00000000</delayDeliv>
      <standByCommit>0.00000000</standByCommit>
      <liquidPref>0.00000000</liquidPref>
      <cshNotRptdInCorD>61931370.56000000</cshNotRptdInCorD>
      <isNonCashCollateral>N</isNonCashCollateral>
      <returnInfo>
        <monthlyTotReturns>
          <monthlyTotReturn classId="C000195439" rtn1="-1.64000000" rtn2="2.91000000" rtn3="2.02000000"/>
        </monthlyTotReturns>
        <monthlyReturnCats>
          <equityContracts>
            <mon1 netRealizedGain="-4139373.53000000" netUnrealizedAppr="-2448153.78000000"/>
            <mon2 netRealizedGain="2694147.44000000" netUnrealizedAppr="4937179.37000000"/>
            <mon3 netRealizedGain="800944.89000000" netUnrealizedAppr="3597652.04000000"/>
            <swapCategory>
              <instrMon1 netRealizedGain="-4139373.53000000" netUnrealizedAppr="-2448153.78000000"/>
              <instrMon2 netRealizedGain="2694147.44000000" netUnrealizedAppr="4937179.37000000"/>
              <instrMon3 netRealizedGain="800944.89000000" netUnrealizedAppr="3597652.04000000"/>
            </swapCategory>
          </equityContracts>
        </monthlyReturnCats>
        <othMon1 netRealizedGain="-787487.59000000" netUnrealizedAppr="-12644838.15000000"/>
        <othMon2 netRealizedGain="-921601.44000000" netUnrealizedAppr="20402145.93000000"/>
        <othMon3 netRealizedGain="-10813.70999999" netUnrealizedAppr="14768196.56000000"/>
      </returnInfo>
      <mon1Flow redemption="-21038794.75000000" reinvestment="0.00000000" sales="0.00000000"/>
      <mon2Flow redemption="-17685734.67000000" reinvestment="0.00000000" sales="506508.13000000"/>
      <mon3Flow redemption="-22564993.20000000" reinvestment="0.00000000" sales="3083600.98000000"/>

      <varInfo>

        <fundsDesignatedInfo>
          <nameDesignatedIndex>Securities Portfolio</nameDesignatedIndex>
          <indexIdentifier>N/A</indexIdentifier>

        </fundsDesignatedInfo>

      </varInfo>
    </fundInfo>
    <invstOrSecs>
      <invstOrSec>
        <name>iShares MBS ETF</name>
        <lei>N/A</lei>
        <title>ISHARES MBS ETF</title>
        <cusip>464288588</cusip>
        <identifiers>
          <isin value="US4642885887"/>
        </identifiers>
        <balance>64224.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5967694.08000000</valUSD>
        <pctVal>0.575811495211</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Schwab US Large-Cap ETF</name>
        <lei>N/A</lei>
        <title>SCHWAB US LARGE CAP ETF</title>
        <cusip>808524201</cusip>
        <identifiers>
          <isin value="US8085242019"/>
        </identifiers>
        <balance>455589.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>24697479.69000000</valUSD>
        <pctVal>2.383013022719</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Fidelity MSCI Utilities Index ETF</name>
        <lei>N/A</lei>
        <title>FIDELITY MSCI UTILITIES INDEX ETF</title>
        <cusip>316092865</cusip>
        <identifiers>
          <isin value="US3160928657"/>
        </identifiers>
        <balance>1593558.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>68969190.24000000</valUSD>
        <pctVal>6.654706495208</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>NASDAQ 7 HANDL ETF TOTAL RETURN SWAP</name>
        <lei>N/A</lei>
        <title>NASDAQ 7 HANDL ETF TOTAL RETURN SWAP 1/11/2021</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="Internal" value="NQ7HANDLT"/>
        </identifiers>
        <balance>363790577.53000000</balance>
        <units>OU</units>
        <descOthUnits>Notional</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>7311826.50000000</valUSD>
        <pctVal>0.705504285784</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerConditional desc="Total Return Swap" issuerCat="OTHER"/>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>BNP PARIBAS</counterpartyName>
              <counterpartyLei>549300QVEGJN81E8T563</counterpartyLei>
            </counterparties>
            <descRefInstrmnt>
              <indexBasketInfo>
                <indexName>NASDAQ 7HANDL INDEX TR</indexName>
                <indexIdentifier>N7HNDLT</indexIdentifier>
              </indexBasketInfo>
            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <otherRecDesc fixedOrFloating="Other">NASDAQ 7HANDL INDEX TR</otherRecDesc>
            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="FEDL01" floatingRtSpread="0.008500000" pmntAmt="-363790577.53000000">
              <rtResetTenors>
                <rtResetTenor rateTenor="Year" rateTenorUnit="1" resetDt="Year" resetDtUnit="1"/>
              </rtResetTenors>
            </floatingPmntDesc>
            <terminationDt>2024-01-12</terminationDt>
            <upfrontPmnt>0.00000000</upfrontPmnt>
            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>0.00000000</upfrontRcpt>
            <rcptCurCd>USD</rcptCurCd>
            <notionalAmt>363790577.53000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>7311826.50000000</unrealizedAppr>
          </swapDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Invesco Taxable Municipal Bond ETF</name>
        <lei>N/A</lei>
        <title>INVESCO TAXABLE MUNICIPAL BOND</title>
        <cusip>46138G805</cusip>
        <identifiers>
          <isin value="US46138G8050"/>
        </identifiers>
        <balance>461610.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>12117262.50000000</valUSD>
        <pctVal>1.169171700904</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Vanguard Dividend Appreciation Index Fund</name>
        <lei>N/A</lei>
        <title>VANGUARD DIVIDEND APPRECIATION ETF</title>
        <cusip>921908844</cusip>
        <identifiers>
          <isin value="US9219088443"/>
        </identifiers>
        <balance>377316.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>62728785.00000000</valUSD>
        <pctVal>6.052581616855</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Invesco QQQ Trust Series 1</name>
        <lei>N/A</lei>
        <title>INVESCO QQQ TRUST SERIES 1</title>
        <cusip>46090E103</cusip>
        <identifiers>
          <isin value="US46090E1038"/>
        </identifiers>
        <balance>192672.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>73924392.96000000</valUSD>
        <pctVal>7.132824617388</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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 Core US Aggregate Bond ETF</name>
        <lei>N/A</lei>
        <title>ISHARES CORE U S AGGREGATE BOND ETF</title>
        <cusip>464287226</cusip>
        <identifiers>
          <isin value="US4642872265"/>
        </identifiers>
        <balance>1137969.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>111156811.92000000</valUSD>
        <pctVal>10.72531018120</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>NASDAQ 7 HANDL ETF TOTAL RETURN SWAP</name>
        <lei>N/A</lei>
        <title>NASDAQ 7 HANDL ETF TOTAL RETURN SWAP 1/11/2021</title>
        <cusip>N/A</cusip>
        <identifiers>
          <other otherDesc="Internal" value="NQ7HANDCT"/>
        </identifiers>
        <balance>10000000.00000000</balance>
        <units>OU</units>
        <descOthUnits>Notional</descOthUnits>
        <curCd>USD</curCd>
        <valUSD>-95.73000000</valUSD>
        <pctVal>-0.00000923680</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerConditional desc="Total Return Swap" issuerCat="OTHER"/>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>BNP PARIBAS</counterpartyName>
              <counterpartyLei>549300QVEGJN81E8T563</counterpartyLei>
            </counterparties>
            <descRefInstrmnt>
              <indexBasketInfo>
                <indexName>NASDAQ 7HANDL INDEX TR</indexName>
                <indexIdentifier>N7HNDLT</indexIdentifier>
              </indexBasketInfo>
            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <otherRecDesc fixedOrFloating="Other">NASDAQ 7HANDL INDEX TR</otherRecDesc>
            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="FEDL01" floatingRtSpread="0.008500000" pmntAmt="-10000000.00000000">
              <rtResetTenors>
                <rtResetTenor rateTenor="Year" rateTenorUnit="1" resetDt="Year" resetDtUnit="1"/>
              </rtResetTenors>
            </floatingPmntDesc>
            <terminationDt>2024-01-12</terminationDt>
            <upfrontPmnt>0.00000000</upfrontPmnt>
            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>0.00000000</upfrontRcpt>
            <rcptCurCd>USD</rcptCurCd>
            <notionalAmt>10000000.00000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>-95.73000000</unrealizedAppr>
          </swapDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>iShares Core S&amp;P 500 ETF</name>
        <lei>5493007M4YMN8XL48C14</lei>
        <title>ISHARES CORE S P 500 ETF</title>
        <cusip>464287200</cusip>
        <identifiers>
          <isin value="US4642872000"/>
        </identifiers>
        <balance>52182.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>24013112.76000000</valUSD>
        <pctVal>2.316979754265</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Vanguard Intermediate Term Corporate Bond Etf</name>
        <lei>N/A</lei>
        <title>VANGUARD INTERMEDIATE TERM CORPORATE BOND ETF</title>
        <cusip>92206C870</cusip>
        <identifiers>
          <isin value="US92206C8709"/>
        </identifiers>
        <balance>309078.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>24448069.80000000</valUSD>
        <pctVal>2.358947934972</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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 Broad USD High Yield Corporate Bond ETF</name>
        <lei>N/A</lei>
        <title>ISHARES BROAD USD HIGH YIELD CORPORATE BOND ETF</title>
        <cusip>46435U853</cusip>
        <identifiers>
          <isin value="US46435U8532"/>
        </identifiers>
        <balance>519813.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>18474154.02000000</valUSD>
        <pctVal>1.782536119716</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Vanguard 500 Index Fund</name>
        <lei>N/A</lei>
        <title>VANGUARD S P 500 ETF</title>
        <cusip>922908363</cusip>
        <identifiers>
          <isin value="US9229083632"/>
        </identifiers>
        <balance>58203.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>24484838.04000000</valUSD>
        <pctVal>2.362495632787</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>JPMorgan Equity Premium Income ETF</name>
        <lei>N/A</lei>
        <title>JPMORGAN EQUITY PREMIUM INCOME ETF</title>
        <cusip>46641Q332</cusip>
        <identifiers>
          <isin value="US46641Q3323"/>
        </identifiers>
        <balance>885087.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>49458661.56000000</valUSD>
        <pctVal>4.772172548094</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Global X Us Preferred Etf</name>
        <lei>N/A</lei>
        <title>GLOBAL X US PREFERRED ETF</title>
        <cusip>37954Y657</cusip>
        <identifiers>
          <isin value="US37954Y6573"/>
        </identifiers>
        <balance>2211714.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>43283242.98000000</valUSD>
        <pctVal>4.176318109439</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Schwab US Aggregate Bond ETF</name>
        <lei>N/A</lei>
        <title>SCHWAB U S AGGREGATE BOND ETF</title>
        <cusip>808524839</cusip>
        <identifiers>
          <isin value="US8085248396"/>
        </identifiers>
        <balance>2414421.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>110966789.16000000</valUSD>
        <pctVal>10.70697524511</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>Vanguard Total Bond Market Index Fund</name>
        <lei>N/A</lei>
        <title>VANGUARD TOTAL BOND MARKET ETF</title>
        <cusip>921937835</cusip>
        <identifiers>
          <isin value="US9219378356"/>
        </identifiers>
        <balance>1533348.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>111045062.16000000</valUSD>
        <pctVal>10.71452765858</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>WisdomTree US Efficient Core Fund</name>
        <lei>N/A</lei>
        <title>WISDOMTREE US EFFICIENT CORE F</title>
        <cusip>97717Y790</cusip>
        <identifiers>
          <isin value="US97717Y7904"/>
        </identifiers>
        <balance>1487187.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>56505670.07000000</valUSD>
        <pctVal>5.452125047755</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>DFA Dimensional Core Fixed Income ETF</name>
        <lei>N/A</lei>
        <title>DIMENSIONAL CORE FIXED INCOME ETF</title>
        <cusip>25434V872</cusip>
        <identifiers>
          <isin value="US25434V8726"/>
        </identifiers>
        <balance>732555.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>30554869.05000000</valUSD>
        <pctVal>2.948181424484</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <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>BALLARD POWER SYSTEMS INC.</name>
        <lei>549300OHZ8BMF53YYS26</lei>
        <title>ALERIAN MLP ETF</title>
        <cusip>058586108</cusip>
        <identifiers>
          <isin value="CA0585861085"/>
        </identifiers>
        <balance>1874538.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>78205725.36000000</valUSD>
        <pctVal>7.545922269126</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="MUTUAL FUND"/>
        <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>Schwab US REIT ETF</name>
        <lei>N/A</lei>
        <title>SCHWAB U S REIT ETF</title>
        <cusip>808524847</cusip>
        <identifiers>
          <isin value="US8085248479"/>
        </identifiers>
        <balance>1882566.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>37481889.06000000</valUSD>
        <pctVal>3.616556461113</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetConditional assetCat="OTHER" desc="ETF"/>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2023-08-30</ncom:dateSigned>
      <ncom:nameOfApplicant>Strategy Shares</ncom:nameOfApplicant>
      <ncom:signature>James Szilagyi</ncom:signature>
      <ncom:signerName>James Szilagyi</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
