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      <regStreet1>1166 AVENUE OF THE AMERICAS,</regStreet1>
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        <fairValLevel>2</fairValLevel>
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          <fwdDeriv derivCat="FWD">
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      <invstOrSec>
        <name>EastGroup Properties Inc</name>
        <lei>31TIGQQZC4P6JMHKSW85</lei>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Empire State Realty Trust Inc</name>
        <lei>549300VOKY1DUEQSB456</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>Equinix Inc</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Equity LifeStyle Properties Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Essential Properties Realty Trust Inc</name>
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          <isin value="US29670E1073"/>
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        <assetCat>EC</assetCat>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Essex Property Trust Inc</name>
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          <isin value="US2971781057"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>American Healthcare REIT Inc</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Healthcare Realty Trust Inc</name>
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      <invstOrSec>
        <name>Hudson Pacific Properties Inc</name>
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      <invstOrSec>
        <name>Invitation Homes Inc</name>
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        <name>NNN REIT Inc</name>
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        <name>Hongkong Land Holdings Ltd</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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        <name>Mitsui Fudosan Co Ltd</name>
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        <name>Omega Healthcare Investors Inc</name>
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        <name>Outfront Media Inc</name>
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        <name>Piedmont Realty Trust Inc</name>
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        <name>Prologis Inc</name>
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        <name>Public Storage</name>
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        <name>Rayonier Inc</name>
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        <name>RioCan Real Estate Investment Trust</name>
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        <name>SBA Communications Corp</name>
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        <name>SL Green Realty Corp</name>
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        <name>Simon Property Group Inc</name>
        <lei>529900GQL5X8H7AO3T64</lei>
        <title>Simon Property Group Inc</title>
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        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>11458484.10000000</valUSD>
        <pctVal>2.599079621216</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Smartstop Self Storage REIT Inc</name>
        <lei>549300EC266625K12S42</lei>
        <title>Smartstop Self Storage REIT Inc</title>
        <cusip>83192D402</cusip>
        <identifiers>
          <isin value="US83192D4025"/>
        </identifiers>
        <balance>231241.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7515332.50000000</valUSD>
        <pctVal>1.704671174384</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>State Street Institutional Treasury Plus Money Market Fund</name>
        <lei>549300PNASLVKQG64331</lei>
        <title>State Street Institutional Treasury Plus Money Market Fund</title>
        <cusip>857492862</cusip>
        <identifiers>
          <isin value="US8574928623"/>
        </identifiers>
        <balance>3271949.13000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3271949.13000000</valUSD>
        <pctVal>0.742162421418</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Sun Communities Inc</name>
        <lei>549300H5GEOJYN41ZG57</lei>
        <title>Sun Communities Inc</title>
        <cusip>866674104</cusip>
        <identifiers>
          <isin value="US8666741041"/>
        </identifiers>
        <balance>22697.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2721597.27000000</valUSD>
        <pctVal>0.617328430173</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>UDR Inc</name>
        <lei>P3CH2EG5X6Z1XWU1OO74</lei>
        <title>UDR Inc</title>
        <cusip>902653104</cusip>
        <identifiers>
          <isin value="US9026531049"/>
        </identifiers>
        <balance>237127.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>9466109.84000000</valUSD>
        <pctVal>2.147157770838</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Welltower Inc</name>
        <lei>254900F33BIAR82QTA19</lei>
        <title>Welltower Inc</title>
        <cusip>95040Q104</cusip>
        <identifiers>
          <isin value="US95040Q1040"/>
        </identifiers>
        <balance>294846.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>66921196.62000000</valUSD>
        <pctVal>15.17945278315</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NEXTDC Ltd</name>
        <lei>529900RTERU3X7G3D672</lei>
        <title>NEXTDC Ltd</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="AU000000NXT8"/>
        </identifiers>
        <balance>256482.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="AUD" exchangeRt="1.44435600"/>
        <valUSD>2589048.38000000</valUSD>
        <pctVal>0.587262924491</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>Tritax Big Box REIT PLC</name>
        <lei>213800L6X88MIYPVR714</lei>
        <title>Tritax Big Box REIT PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="GB00BG49KP99"/>
        </identifiers>
        <balance>1355756.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="GBP" exchangeRt="0.75389200"/>
        <valUSD>2902524.74000000</valUSD>
        <pctVal>0.658367445115</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>GDS Holdings Ltd</name>
        <lei>391200MGV8DDCHTN2R77</lei>
        <title>GDS Holdings Ltd</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="KYG3902L1095"/>
        </identifiers>
        <balance>822800.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="HKD" exchangeRt="7.84285000"/>
        <valUSD>2962682.19000000</valUSD>
        <pctVal>0.672012705779</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Centurion Accommodation Reit</name>
        <lei>254900NE2W0T2HDOXF24</lei>
        <title>Centurion Accommodation Reit</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="SGXC43938841"/>
        </identifiers>
        <balance>4367500.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="SGD" exchangeRt="1.29375000"/>
        <valUSD>3578396.14000000</valUSD>
        <pctVal>0.811672504228</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>SG</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Land Securities Group PLC</name>
        <lei>213800V8IAVKS37D6B88</lei>
        <title>Land Securities Group PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="GB00BYW0PQ60"/>
        </identifiers>
        <balance>487595.00000000</balance>
        <units>NS</units>
        <currencyConditional curCd="GBP" exchangeRt="0.75389200"/>
        <valUSD>4210475.04000000</valUSD>
        <pctVal>0.955044295266</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerConditional desc="REIT" issuerCat="OTHER"/>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-07-30</ncom:dateSigned>
      <ncom:nameOfApplicant>Cohen &amp; Steers ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>Albert Laskaj</ncom:signature>
      <ncom:signerName>Albert Laskaj</ncom:signerName>
      <ncom:title>Chief Financial Officer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
