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        <title>Alaska Air Group, Inc.</title>
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          <isin value="US0116591092"/>
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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>
      <invstOrSec>
        <name>Albertsons Cos., Inc.</name>
        <lei>549300YKWOC0AOR16R51</lei>
        <title>Albertsons Cos., Inc., Class A</title>
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          <isin value="US0130911037"/>
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        <balance>2062.00000000</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>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Amazon.com, Inc.</name>
        <lei>ZXTILKJKG63JELOEG630</lei>
        <title>Amazon.com, Inc.</title>
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          <isin value="US0231351067"/>
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        <balance>9105.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>U-Haul Holding Co.</name>
        <lei>5493003WIDMLDHYC6Y24</lei>
        <title>U-Haul Holding Co.</title>
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          <isin value="US0235865062"/>
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        <balance>293.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>13973.17000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>American Airlines Group, Inc.</name>
        <lei>IWUQB36BXD6OWD6X4T14</lei>
        <title>American Airlines Group, Inc.</title>
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          <isin value="US02376R1023"/>
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        <balance>1188.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>American Eagle Outfitters, Inc.</name>
        <lei>5299001Z9HXK01DHW793</lei>
        <title>American Eagle Outfitters, Inc.</title>
        <cusip>02553E106</cusip>
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          <isin value="US02553E1064"/>
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        <balance>1327.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>23116.34000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Aramark</name>
        <lei>549300MR6PG2DWZUIL39</lei>
        <title>Aramark</title>
        <cusip>03852U106</cusip>
        <identifiers>
          <isin value="US03852U1060"/>
          <other otherDesc="Inhouse Asset ID" value="03852U106"/>
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        <balance>1054.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>48157.26000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Asbury Automotive Group, Inc.</name>
        <lei>549300JH4DTA7U42GL91</lei>
        <title>Asbury Automotive Group, Inc.</title>
        <cusip>043436104</cusip>
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          <isin value="US0434361046"/>
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        <balance>101.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>20572.69000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>AutoNation, Inc.</name>
        <lei>N/A</lei>
        <title>AutoNation, Inc.</title>
        <cusip>05329W102</cusip>
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          <isin value="US05329W1027"/>
          <other otherDesc="Inhouse Asset ID" value="05329W102"/>
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        <balance>155.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>32918.90000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</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>AutoZone, Inc.</name>
        <lei>GA3JGKJ41LJKXDN23E90</lei>
        <title>AutoZone, Inc.</title>
        <cusip>053332102</cusip>
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          <isin value="US0533321024"/>
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        <balance>103.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>381515.09000000</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>BJ's Wholesale Club Holdings, Inc.</name>
        <lei>549300UCIWH1C93V0J03</lei>
        <title>BJ's Wholesale Club Holdings, Inc.</title>
        <cusip>05550J101</cusip>
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          <isin value="US05550J1016"/>
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        <balance>923.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>86660.47000000</valUSD>
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        <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>
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      <invstOrSec>
        <name>BlackRock Funds III</name>
        <lei>5493005PQV5UQG4OSI49</lei>
        <title>BlackRock Cash Funds: Treasury, SL Agency Shares</title>
        <cusip>066922477</cusip>
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          <isin value="US0669224778"/>
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        <balance>219110.58000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>219110.58000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</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 Funds III</name>
        <lei>549300JDHS1T46VWOG19</lei>
        <title>BlackRock Cash Funds: Institutional, SL Agency Shares</title>
        <cusip>066922519</cusip>
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          <isin value="US0669225197"/>
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        <balance>0.01400000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
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        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Bath &amp; Body Works, Inc.</name>
        <lei>GR3KVMWVCR54YWQNXU90</lei>
        <title>Bath &amp; Body Works, Inc.</title>
        <cusip>070830104</cusip>
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          <isin value="US0708301041"/>
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        <balance>1670.00000000</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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      <invstOrSec>
        <name>Best Buy Co., Inc.</name>
        <lei>HL5XPTVRV0O8TUN5LL90</lei>
        <title>Best Buy Co., Inc.</title>
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        <name>H&amp;R Block, Inc.</name>
        <lei>549300CE3KUCWLZBG404</lei>
        <title>H&amp;R Block, Inc.</title>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>Boot Barn Holdings, Inc.</name>
        <lei>529900QE1BFMYA3N4E71</lei>
        <title>Boot Barn Holdings, Inc.</title>
        <cusip>099406100</cusip>
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      <invstOrSec>
        <name>Boyd Gaming Corp.</name>
        <lei>254900787YGRYS2A1Z35</lei>
        <title>Boyd Gaming Corp.</title>
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        <name>Bright Horizons Family Solutions, Inc.</name>
        <lei>2549009BKSVTM7UEYT38</lei>
        <title>Bright Horizons Family Solutions, Inc.</title>
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        <name>Brinker International, Inc.</name>
        <lei>52990067JY6PBGJNTG76</lei>
        <title>Brinker International, Inc.</title>
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        <name>Brown-Forman Corp.</name>
        <lei>549300873K3LXF7ARU34</lei>
        <title>Brown-Forman Corp., Class B</title>
        <cusip>115637209</cusip>
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        <name>Burlington Stores, Inc.</name>
        <lei>5299003Z37DVGKKC1W09</lei>
        <title>Burlington Stores, Inc.</title>
        <cusip>122017106</cusip>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>CBOE Global Markets, Inc.</name>
        <lei>529900RLNSGA90UPEH54</lei>
        <title>CBOE Global Markets, Inc.</title>
        <cusip>12503M108</cusip>
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        <balance>89.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>26708.01000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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        <name>Caesars Entertainment, Inc.</name>
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      <invstOrSec>
        <name>CarMax, Inc.</name>
        <lei>N/A</lei>
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      <invstOrSec>
        <name>Carnival Corp.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Carter's, Inc.</name>
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        <name>Carvana Co.</name>
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        <name>Casey's General Stores, Inc.</name>
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        <name>Cava Group, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Chemed Corp.</name>
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        <name>Chipotle Mexican Grill, Inc.</name>
        <lei>529900REP5VGTPCP1J71</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>Choice Hotels International, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Churchill Downs, Inc.</name>
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        <name>Cinemark Holdings, Inc.</name>
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        <name>Cintas Corp.</name>
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        <name>Clorox Co. (The)</name>
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        <name>Colgate-Palmolive Co.</name>
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        <name>Conagra Brands, Inc.</name>
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        <name>Constellation Brands, Inc.</name>
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        <name>Copart, Inc.</name>
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        <name>Corpay, Inc.</name>
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        <title>Corpay, Inc.</title>
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        <name>Costco Wholesale Corp.</name>
        <lei>29DX7H14B9S6O3FD6V18</lei>
        <title>Costco Wholesale Corp.</title>
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        <name>CoStar Group, Inc.</name>
        <lei>984500Q1D53D08E2E698</lei>
        <title>CoStar Group, Inc.</title>
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        <name>Crocs, Inc.</name>
        <lei>549300B0J6YCXD63OG72</lei>
        <title>Crocs, Inc.</title>
        <cusip>227046109</cusip>
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      <invstOrSec>
        <name>Darden Restaurants, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Deckers Outdoor Corp.</name>
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        <title>Deckers Outdoor Corp.</title>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Dick's Sporting Goods, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Walt Disney Co. (The)</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Dollar General Corp.</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Dollar Tree, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Domino's Pizza, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>DoorDash, Inc.</name>
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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>DraftKings, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Duolingo, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>elf Beauty, Inc.</name>
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        <title>elf Beauty, Inc.</title>
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        <fairValLevel>1</fairValLevel>
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        <name>eBay, Inc.</name>
        <lei>OML71K8X303XQONU6T67</lei>
        <title>eBay, Inc.</title>
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        <fairValLevel>1</fairValLevel>
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        <name>Electronic Arts, Inc.</name>
        <lei>549300O7A67PUEYKDL45</lei>
        <title>Electronic Arts, Inc.</title>
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        <name>Expedia Group, Inc.</name>
        <lei>N/A</lei>
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        <name>Meta Platforms, Inc.</name>
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      <invstOrSec>
        <name>Fastenal Co.</name>
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        <title>Fastenal Co.</title>
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        <name>FedEx Corp.</name>
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        <title>FedEx Corp.</title>
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        <name>Ferguson Enterprises, Inc.</name>
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        <name>FirstCash Holdings, Inc.</name>
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        <name>Fiserv, Inc.</name>
        <lei>GI7UBEJLXYLGR2C7GV83</lei>
        <title>Fiserv, Inc.</title>
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        <name>Five Below, Inc.</name>
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        <title>Five Below, Inc.</title>
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        <name>Floor &amp; Decor Holdings, Inc.</name>
        <lei>549300M5FR3N688XGQ36</lei>
        <title>Floor &amp; Decor Holdings, Inc., Class A</title>
        <cusip>339750101</cusip>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>Flowers Foods, Inc.</name>
        <lei>7YNCQQNDK8FBM9BBTK25</lei>
        <title>Flowers Foods, Inc.</title>
        <cusip>343498101</cusip>
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        <invCountry>US</invCountry>
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        <name>GameStop Corp.</name>
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        <name>Gartner, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Genuine Parts Co.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Global Payments, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>GoDaddy, Inc.</name>
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        <name>WW Grainger, Inc.</name>
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        <name>Group 1 Automotive, Inc.</name>
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        <name>Hasbro, Inc.</name>
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        <name>Hilton Worldwide Holdings, Inc.</name>
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        <name>Host Hotels &amp; Resorts, Inc.</name>
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        <name>Hyatt Hotels Corp.</name>
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        <name>Intuit, Inc.</name>
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        </securityLending>
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        <name>Invitation Homes, Inc.</name>
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        <name>Kohl's Corp.</name>
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        <name>Kroger Co. (The)</name>
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        <name>Lamar Advertising Co.</name>
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        <title>Lamar Advertising Co., Class A</title>
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        <lei>5493005SMYID1D2OY946</lei>
        <title>Lamb Weston Holdings, Inc.</title>
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        <name>Lithia Motors, Inc.</name>
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        <name>Lowe's Cos., Inc.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Lyft, Inc.</name>
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        <name>Macy's, Inc.</name>
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        <name>Steven Madden Ltd.</name>
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        <name>Madison Square Garden Sports Corp.</name>
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        <name>Marriott International, Inc.</name>
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        <name>Masco Corp.</name>
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        <name>McCormick &amp; Co., Inc.</name>
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        <name>McDonald's Corp.</name>
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        <name>Murphy USA, Inc.</name>
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        <name>Netflix, Inc.</name>
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        <name>New York Times Co. (The)</name>
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        <name>NIKE, Inc.</name>
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        <name>Gen Digital, Inc.</name>
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        <name>O'Reilly Automotive, Inc.</name>
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        <name>Ollie's Bargain Outlet Holdings, Inc.</name>
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        <name>Omnicom Group, Inc.</name>
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        <name>Paychex, Inc.</name>
        <lei>529900K900DW6SUBM174</lei>
        <title>Paychex, Inc.</title>
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        <name>Performance Food Group Co.</name>
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        <name>Pool Corp.</name>
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        <name>RH</name>
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        <name>Ralph Lauren Corp.</name>
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        <name>Red Rock Resorts, Inc.</name>
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        <name>Robert Half, Inc.</name>
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        <name>Robinhood Markets, Inc.</name>
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        <name>Rollins, Inc.</name>
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        <name>BlackRock Funds III</name>
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        <name>Service Corp. International</name>
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        <name>Shake Shack, Inc.</name>
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        <name>Six Flags Entertainment Corp.</name>
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        <title>Six Flags Entertainment Corp.</title>
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        <name>J M Smucker Co. (The)</name>
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      <invstOrSec>
        <name>Snap, Inc.</name>
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      <invstOrSec>
        <name>Southwest Airlines Co.</name>
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      <invstOrSec>
        <name>Sprouts Farmers Market, Inc.</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Block, Inc.</name>
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      <invstOrSec>
        <name>Starbucks Corp.</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Stride, Inc.</name>
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        <name>Sysco Corp.</name>
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        <name>TJX Cos., Inc. (The)</name>
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        <name>TKO Group Holdings, Inc.</name>
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        <name>Take-Two Interactive Software, Inc.</name>
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        <name>Tapestry, Inc.</name>
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        <name>Target Corp.</name>
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        <title>Target Corp.</title>
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        <name>Somnigroup International, Inc.</name>
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        <name>Texas Roadhouse, Inc.</name>
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        <name>Toast, Inc.</name>
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        <name>Toll Brothers, Inc.</name>
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        <name>TopBuild Corp.</name>
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        <name>Tractor Supply Co.</name>
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        <name>Travel + Leisure Co.</name>
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        <name>Tyson Foods, Inc.</name>
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        <name>Uber Technologies, Inc.</name>
        <lei>549300B2FTG34FILDR98</lei>
        <title>Uber Technologies, Inc.</title>
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        <name>Ulta Beauty, Inc.</name>
        <lei>529900CIV6HN8M28YM82</lei>
        <title>Ulta Beauty, Inc.</title>
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        <name>United Airlines Holdings, Inc.</name>
        <lei>98450079DA0B78DD6764</lei>
        <title>United Airlines Holdings, Inc.</title>
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        <name>United Parcel Service, Inc.</name>
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        <name>US Foods Holding Corp.</name>
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        <name>Urban Outfitters, Inc.</name>
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        <name>VF Corp.</name>
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        <name>Vail Resorts, Inc.</name>
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        <name>Wendy's Co. (The)</name>
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        <name>Williams-Sonoma, Inc.</name>
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        <name>Wingstop, Inc.</name>
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        <name>Wyndham Hotels &amp; Resorts, Inc.</name>
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        <name>XPO, Inc.</name>
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        <name>Yum! Brands, Inc.</name>
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        <name>Zillow Group, Inc.</name>
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        <name>Capri Holdings Ltd.</name>
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        <name>Norwegian Cruise Line Holdings Ltd.</name>
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        <name>N/A</name>
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        <valUSD>169070.16000000</valUSD>
        <pctVal>0.594029199102</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LR</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>



      <explntrNote note="Monthly returns presented in B.5.a have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>


    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-04-30</ncom:dateSigned>
      <ncom:nameOfApplicant>iShares U.S. ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>Chuck Pulsfort</ncom:signature>
      <ncom:signerName>Chuck Pulsfort</ncom:signerName>
      <ncom:title>Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
