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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>BioMarin Pharmaceutical Inc</name>
        <lei>NSLL8ITTRR0J5HEMR848</lei>
        <title>BioMarin Pharmaceutical Inc</title>
        <cusip>09061G101</cusip>
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          <isin value="US09061G1013"/>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Invesco Value Municipal Income Trust</name>
        <lei>X075VJ33QQP2G2NTOV20</lei>
        <title>Invesco Value Municipal Income Trust</title>
        <cusip>46132P108</cusip>
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          <isin value="US46132P1084"/>
          <ticker value="IIM"/>
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        <balance>45435.00000000</balance>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Chevron Corp</name>
        <lei>N/A</lei>
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          <ticker value="CVX"/>
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        <balance>-147980.00000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>JPMORGAN CHASE BANK, NATIONAL ASSOCIATION</name>
        <lei>7H6GLXDRUGQFU57RNE97</lei>
        <title>TRS EURONAV NV</title>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>J.P. MORGAN SECURITIES LLC</name>
        <lei>ZBUT11V806EZRVTWT807</lei>
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        <fairValLevel>2</fairValLevel>
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                <issuerName>Euronav NV</issuerName>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>TMT Acquisition Corp</name>
        <lei>54930048KQ4ESQCPHC71</lei>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Chain Bridge I</name>
        <lei>N/A</lei>
        <title>Chain Bridge I</title>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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        <name>NEWBURY STREET ACQUISITION C</name>
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        <name>CLAIRE'S STORES INC</name>
        <lei>549300N5HNYXI6JY7625</lei>
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        <name>J.P. MORGAN SECURITIES LLC</name>
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        <name>Roth CH Acquisition Co</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>INTERCONTINENTALEXCHANGE</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>J.P. MORGAN SECURITIES LLC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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        <name>CONNECT FINCO SARL/CONNE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>SPLUNK INC</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
        <lei>549300HIIRNTNKXV3M12</lei>
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      <invstOrSec>
        <name>J.P. MORGAN SECURITIES LLC</name>
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      <invstOrSec>
        <name>RMG ACQUISITION CORP III -A</name>
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      <invstOrSec>
        <name>NEW YORK STOCK EXCHANGE</name>
        <lei>549300HIIRNTNKXV3M12</lei>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>Investcorp India Acquisition C</name>
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        <name>Kenvue Inc</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <name>LIGHT &amp; WONDER INTL INC</name>
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        <name>NEW YORK STOCK EXCHANGE</name>
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          <other otherDesc="ID_BB_GLOBAL" value="BBG01DZ29X05"/>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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                <issuerName>Seagen Inc</issuerName>
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      <invstOrSec>
        <name>Haymaker Acquisition Corp 4</name>
        <lei>N/A</lei>
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          <ticker value="HYAC"/>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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              <counterpartyName>GOLDMAN SACHS &amp; CO. LLC</counterpartyName>
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                <issuerName>Smurfit Kappa Group PLC</issuerName>
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                  <cusip value="000000000"/>
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                  <ticker value="SKG"/>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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          <other otherDesc="INTERNAL" value="EDF_6470986 JP-TRS4_2"/>
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        <balance>1.00000000</balance>
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        <valUSD>-5839.32000000</valUSD>
        <pctVal>-0.00121750925</pctVal>
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        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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            <descRefInstrmnt>
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                <issuerName>JSR Corp</issuerName>
                <issueTitle>JSR Corp</issueTitle>
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                  <cusip value="000000000"/>
                  <isin value="JP3385980002"/>
                  <ticker value="4185"/>
                  <other otherDesc="SEDOL" value="6470986"/>
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            <swapFlag>Y</swapFlag>
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            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="OVERNIGHT BANK FUNDING RATE" floatingRtSpread="0.00000000" pmntAmt="-816294.27000000">
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            <unrealizedAppr>-5839.32000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>CF Acquisition Corp VII</name>
        <lei>N/A</lei>
        <title>CF Acquisition Corp VII</title>
        <cusip>12521H107</cusip>
        <identifiers>
          <isin value="US12521H1077"/>
          <ticker value="CFFS"/>
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        <balance>102691.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1114197.35000000</valUSD>
        <pctVal>0.232312252863</pctVal>
        <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>
      <invstOrSec>
        <name>TEXTAINER GROUP HOLDINGS</name>
        <lei>529900OHEYRATAFMIT89</lei>
        <title>Textainer Group Holdings Ltd</title>
        <cusip>88314W303</cusip>
        <identifiers>
          <isin value="US88314W3034"/>
          <ticker value="TGH"/>
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        <balance>26973.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>665693.64000000</valUSD>
        <pctVal>0.138798381835</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>
      <invstOrSec>
        <name>Fortune Rise Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Fortune Rise Acquisition Corp</title>
        <cusip>34969G102</cusip>
        <identifiers>
          <isin value="US34969G1022"/>
          <ticker value="FRLA"/>
        </identifiers>
        <balance>130088.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1424463.60000000</valUSD>
        <pctVal>0.297003352268</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>NEW YORK STOCK EXCHANGE</name>
        <lei>549300HIIRNTNKXV3M12</lei>
        <title>TECK RESOURCES LTD</title>
        <cusip>000000000</cusip>
        <identifiers>
          <ticker value="TECK 1 P32"/>
          <other otherDesc="ID_BB_GLOBAL" value="BBG012HDN671"/>
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        <balance>309.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>2317.50000000</valUSD>
        <pctVal>0.000483203129</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="OPT">
            <counterparties>
              <counterpartyName>NEW YORK STOCK EXCHANGE</counterpartyName>
              <counterpartyLei>549300HIIRNTNKXV3M12</counterpartyLei>
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            <putOrCall>Put</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Teck Resources Ltd</issuerName>
                <issueTitle>Teck Resources Ltd</issueTitle>
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                  <cusip value="878742204"/>
                  <isin value="CA8787422044"/>
                  <ticker value="TECK"/>
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            </descRefInstrmnt>
            <shareNo>100.00000000</shareNo>
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            <expDt>2024-01-19</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-14060.66000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>JPMORGAN CHASE BANK, NATIONAL ASSOCIATION</name>
        <lei>7H6GLXDRUGQFU57RNE97</lei>
        <title>TRS EURONAV NV</title>
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        <identifiers>
          <other otherDesc="INTERNAL" value="EDF_B04M8J6 BE-TRS1_10"/>
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        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-164.03000000</valUSD>
        <pctVal>-0.00003420056</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
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              <counterpartyName>JPMORGAN CHASE BANK, NATIONAL ASSOCIATION</counterpartyName>
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                <issuerName>Euronav NV</issuerName>
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                  <cusip value="000000000"/>
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            <swapFlag>Y</swapFlag>
            <fixedRecDesc amount="N/A" curCd="USD" fixedOrFloating="Fixed" fixedRt="0.55000000"/>
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      <invstOrSec>
        <name>J.P. MORGAN SECURITIES LLC</name>
        <lei>ZBUT11V806EZRVTWT807</lei>
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          <other otherDesc="INTERNAL" value="EDF_B573M11 DK-TRS1_2"/>
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        <fairValLevel>2</fairValLevel>
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              <counterpartyName>J.P. MORGAN SECURITIES LLC</counterpartyName>
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                <issuerName>Chr Hansen Holding A/S</issuerName>
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                  <cusip value="000000000"/>
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            <swapFlag>Y</swapFlag>
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      <invstOrSec>
        <name>NEWAMSTERDAM PHARMA CO NV</name>
        <lei>984500B6549TF6E14D36</lei>
        <title>Newamsterdam Pharma Co NV</title>
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          <isin value="NL00150012K9"/>
          <ticker value="BP8JSV0"/>
          <other otherDesc="SEDOL" value="BP8JSV0"/>
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        <invCountry>NL</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
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              <counterpartyName>NEWAMSTERDAM PHARMA CO NV</counterpartyName>
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      <invstOrSec>
        <name>NEW YORK STOCK EXCHANGE</name>
        <lei>549300HIIRNTNKXV3M12</lei>
        <title>IMMUNOGEN INC</title>
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          <ticker value="IMGN 1 C30"/>
          <other otherDesc="ID_BB_GLOBAL" value="BBG01GXYQ619"/>
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        <curCd>USD</curCd>
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        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <optionSwaptionWarrantDeriv derivCat="OPT">
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              <counterpartyName>NEW YORK STOCK EXCHANGE</counterpartyName>
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            <putOrCall>Call</putOrCall>
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                <issuerName>ImmunoGen Inc</issuerName>
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            <shareNo>100.00000000</shareNo>
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            <delta>XXXX</delta>
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      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
        <title>TRS DECHRA PHARMACEUTICALS PLC</title>
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          <other otherDesc="INTERNAL" value="EDF_0963318 GB-TRS4_9"/>
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        <balance>1.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2028.42000000</valUSD>
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        <fairValLevel>1</fairValLevel>
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            <putOrCall>Call</putOrCall>
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        <name>NEW YORK STOCK EXCHANGE</name>
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        <fairValLevel>1</fairValLevel>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>NEW YORK STOCK EXCHANGE</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Amedisys Inc</name>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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        <name>CEC BRANDS LLC</name>
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        <name>PLUM ACQUISITION CORP I-A</name>
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        <name>ECARX HOLDINGS INC-CL A</name>
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      <invstOrSec>
        <name>NASDAQ, INC.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>GOLDMAN SACHS &amp; CO. LLC</name>
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                <issuerName>Teck Resources Ltd</issuerName>
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      <invstOrSec>
        <name>NEW YORK STOCK EXCHANGE</name>
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                  <ticker value="KCGI"/>
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            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-08-13</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-2120.68000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen AMT-Free Municipal Credit Income Fund</name>
        <lei>549300LBMO1C0IG71T03</lei>
        <title>Nuveen AMT-Free Municipal Credit Income Fund</title>
        <cusip>67071L106</cusip>
        <identifiers>
          <isin value="US67071L1061"/>
          <ticker value="NVG"/>
        </identifiers>
        <balance>93266.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1102404.12000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PONO CAPITAL THREE INC-A</name>
        <lei>N/A</lei>
        <title>Pono Capital Three Inc</title>
        <cusip>000000000</cusip>
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          <isin value="KYG717041118"/>
          <ticker value="PTHRW"/>
          <other otherDesc="SEDOL" value="BQKXGP7"/>
        </identifiers>
        <balance>84194.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>7577.46000000</valUSD>
        <pctVal>0.001579914728</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>PONO CAPITAL THREE INC-A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
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            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Pono Capital Three Inc</issuerName>
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                  <cusip value="000000000"/>
                  <isin value="KYG717041035"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
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            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2028-04-03</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>420.97000000</unrealizedAppr>
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        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
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        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="INTERNAL" value="EDF_B573M11 DK-TRS4_1"/>
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        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>70841.69000000</valUSD>
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        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>GOLDMAN SACHS &amp; CO. LLC</counterpartyName>
              <counterpartyLei>FOR8UP27PHTHYVLBNG30</counterpartyLei>
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            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Chr Hansen Holding A/S</issuerName>
                <issueTitle>Chr Hansen Holding A/S</issueTitle>
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                  <cusip value="000000000"/>
                  <isin value="DK0060227585"/>
                  <ticker value="CHR"/>
                  <other otherDesc="SEDOL" value="B573M11"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <fixedRecDesc amount="N/A" curCd="USD" fixedOrFloating="Fixed" fixedRt="0.61000000"/>
            <floatingPmntDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="OVERNIGHT BANK FUNDING RATE" floatingRtSpread="0.00000000" pmntAmt="-476071.31000000">
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                <rtResetTenor rateTenor="Month" rateTenorUnit="1" resetDt="Month" resetDtUnit="1"/>
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            <terminationDt>2024-02-17</terminationDt>
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            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>0.00000000</upfrontRcpt>
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            <unrealizedAppr>70841.69000000</unrealizedAppr>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>GOLDMAN SACHS &amp; CO. LLC</name>
        <lei>FOR8UP27PHTHYVLBNG30</lei>
        <title>TRS SMURFIT KAPPA GROUP PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <other otherDesc="INTERNAL" value="EDF_B1RR828 IE-TRS4_11"/>
        </identifiers>
        <balance>1.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-109213.28000000</valUSD>
        <pctVal>-0.02277117524</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <swapDeriv derivCat="SWP">
            <counterparties>
              <counterpartyName>GOLDMAN SACHS &amp; CO. LLC</counterpartyName>
              <counterpartyLei>FOR8UP27PHTHYVLBNG30</counterpartyLei>
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            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Smurfit Kappa Group PLC</issuerName>
                <issueTitle>Smurfit Kappa Group PLC</issueTitle>
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                  <cusip value="000000000"/>
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                  <ticker value="SKG"/>
                  <other otherDesc="SEDOL" value="B1RR828"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <swapFlag>Y</swapFlag>
            <floatingRecDesc curCd="USD" fixedOrFloating="Floating" floatingRtIndex="OVERNIGHT BANK FUNDING RATE" floatingRtSpread="0.00000000" pmntAmt="710226.28000000">
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                <rtResetTenor rateTenor="Month" rateTenorUnit="1" resetDt="Month" resetDtUnit="1"/>
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            </floatingRecDesc>
            <fixedPmntDesc amount="N/A" curCd="USD" fixedOrFloating="Fixed" fixedRt="-0.27000000"/>
            <terminationDt>2024-10-12</terminationDt>
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            <pmntCurCd>USD</pmntCurCd>
            <upfrontRcpt>0.00000000</upfrontRcpt>
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            <notionalAmt>-710226.28000000</notionalAmt>
            <curCd>USD</curCd>
            <unrealizedAppr>-109213.28000000</unrealizedAppr>
          </swapDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Origin Energy Ltd</name>
        <lei>ZSN2LWNPYW6ISMRUC664</lei>
        <title>Origin Energy Ltd</title>
        <cusip>000000000</cusip>
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          <isin value="AU000000ORG5"/>
          <ticker value="ORG"/>
          <other otherDesc="SEDOL" value="6214861"/>
        </identifiers>
        <balance>1190131.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="AUD" exchangeRt="1.46745909"/>
        <valUSD>6869295.10000000</valUSD>
        <pctVal>1.432261008578</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>AU</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NEW YORK STOCK EXCHANGE</name>
        <lei>549300HIIRNTNKXV3M12</lei>
        <title>IMMUNOGEN INC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <ticker value="IMGN 7 C31"/>
          <other otherDesc="ID_BB_GLOBAL" value="BBG01KD72SB8"/>
        </identifiers>
        <balance>-3.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>-120.00000000</valUSD>
        <pctVal>-0.00002502022</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="OPT">
            <counterparties>
              <counterpartyName>NEW YORK STOCK EXCHANGE</counterpartyName>
              <counterpartyLei>549300HIIRNTNKXV3M12</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Written</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>ImmunoGen Inc</issuerName>
                <issueTitle>ImmunoGen Inc</issueTitle>
                <identifiers>
                  <cusip value="45253H101"/>
                  <isin value="US45253H1014"/>
                  <ticker value="IMGN"/>
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              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>100.00000000</shareNo>
            <exercisePrice>31.00000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2024-07-19</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-64.07000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>ImmunoGen Inc</name>
        <lei>54930084U0R1OP766Y02</lei>
        <title>ImmunoGen Inc</title>
        <cusip>45253H101</cusip>
        <identifiers>
          <isin value="US45253H1014"/>
          <ticker value="IMGN"/>
        </identifiers>
        <balance>177670.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5267915.50000000</valUSD>
        <pctVal>1.098370336009</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>byNordic Acquisition Corp</name>
        <lei>N/A</lei>
        <title>byNordic Acquisition Corp</title>
        <cusip>124420100</cusip>
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          <isin value="US1244201000"/>
          <ticker value="BYNO"/>
        </identifiers>
        <balance>20617.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>229054.87000000</valUSD>
        <pctVal>0.047758373217</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>SE</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Euronav NV</name>
        <lei>549300D80RYON74MEJ03</lei>
        <title>Euronav NV</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="BE0003816338"/>
          <ticker value="EURN"/>
          <other otherDesc="SEDOL" value="B04RBX6"/>
        </identifiers>
        <balance>72445.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1274307.55000000</valUSD>
        <pctVal>0.265695532108</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>BE</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <loanByFundCondition isLoanByFund="Y" loanVal="1008505.06000000"/>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>LA FINAC ATALIAN SA</name>
        <lei>969500ICOLJMB33J0L87</lei>
        <title>La Financiere Atalian SASU</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="XS1820759147"/>
          <other otherDesc="SEDOL" value="BD24YT7"/>
        </identifiers>
        <balance>977000.00000000</balance>
        <units>PA</units>
        <currencyConditional curCd="EUR" exchangeRt="0.90583812"/>
        <valUSD>789505.30000000</valUSD>
        <pctVal>0.164613346900</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>FR</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2025-05-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.12500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PHOENIX BIOTECH ACQUISI-CL A</name>
        <lei>N/A</lei>
        <title>Phoenix Biotech Acquisition Corp</title>
        <cusip>71902K113</cusip>
        <identifiers>
          <isin value="US71902K1135"/>
          <ticker value="PBAXW"/>
        </identifiers>
        <balance>5078.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>126.95000000</valUSD>
        <pctVal>0.000026469314</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>PHOENIX BIOTECH ACQUISI-CL A</counterpartyName>
              <counterpartyLei>N/A</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Phoenix Biotech Acquisition Corp</issuerName>
                <issueTitle>Phoenix Biotech Acquisition Corp</issueTitle>
                <identifiers>
                  <cusip value="71902K105"/>
                  <isin value="US71902K1051"/>
                  <other otherDesc="Sedol" value="BP81496"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2026-09-01</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-146.14000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>WHOLE EARTH BRANDS INC</name>
        <lei>254900OFCJ8P8RM9SL35</lei>
        <title>Whole Earth Brands Inc</title>
        <cusip>96684W126</cusip>
        <identifiers>
          <isin value="US96684W1264"/>
          <ticker value="FREEW"/>
        </identifiers>
        <balance>7431.00000000</balance>
        <units>NC</units>
        <curCd>USD</curCd>
        <valUSD>594.48000000</valUSD>
        <pctVal>0.000123950203</pctVal>
        <payoffProfile>N/A</payoffProfile>
        <assetCat>DE</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <derivativeInfo>
          <optionSwaptionWarrantDeriv derivCat="WAR">
            <counterparties>
              <counterpartyName>WHOLE EARTH BRANDS INC</counterpartyName>
              <counterpartyLei>254900OFCJ8P8RM9SL35</counterpartyLei>
            </counterparties>
            <putOrCall>Call</putOrCall>
            <writtenOrPur>Purchased</writtenOrPur>
            <descRefInstrmnt>
              <otherRefInst>
                <issuerName>Whole Earth Brands Inc</issuerName>
                <issueTitle>Whole Earth Brands Inc</issueTitle>
                <identifiers>
                  <cusip value="96684W100"/>
                  <isin value="US96684W1009"/>
                  <ticker value="FREE"/>
                </identifiers>
              </otherRefInst>
            </descRefInstrmnt>
            <shareNo>1.00000000</shareNo>
            <exercisePrice>11.50000000</exercisePrice>
            <exercisePriceCurCd>USD</exercisePriceCurCd>
            <expDt>2025-06-25</expDt>
            <delta>XXXX</delta>
            <unrealizedAppr>-9437.37000000</unrealizedAppr>
          </optionSwaptionWarrantDeriv>
        </derivativeInfo>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>

    </explntrNotes>
    <signature>
      <ncom:dateSigned>2024-09-03</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus Event Opportunities Trust</ncom:nameOfApplicant>
      <ncom:signature>Amy Hackett</ncom:signature>
      <ncom:signerName>Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
