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      <seriesName>WBI BullBear Value 3000 ETF</seriesName>
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      <invstOrSec>
        <name>iShares Fallen Angels USD Bond</name>
        <lei>549300TGAA9LRLT3ZX42</lei>
        <title>iShares Fallen Angels USD Bond ETF</title>
        <cusip>46435G474</cusip>
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          <isin value="US46435G4745"/>
          <ticker value="FALN"/>
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        <balance>9360.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>255902.400000000000</valUSD>
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        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>JPMorgan Limited Duration Bond</name>
        <lei>5493000BIWEW3H1AQT90</lei>
        <title>JPMorgan Limited Duration Bond ETF</title>
        <cusip>46654Q773</cusip>
        <identifiers>
          <isin value="US46654Q7732"/>
          <ticker value="JPLD"/>
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        <balance>4527.000000000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>236083.050000000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>KBR Inc</name>
        <lei>254900OFQDXZRKRCV808</lei>
        <title>KBR Inc</title>
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          <isin value="US48242W1062"/>
          <ticker value="KBR"/>
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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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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Lam Research Corp</name>
        <lei>549300I4GMO6D34U1T02</lei>
        <title>Lam Research Corp</title>
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          <isin value="US5128071082"/>
          <ticker value="LRCX"/>
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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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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Everest Group Ltd</name>
        <lei>549300N24XF2VV0B3570</lei>
        <title>Everest Group Ltd</title>
        <cusip>N/A</cusip>
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          <isin value="BMG3223R1088"/>
          <ticker value="EG"/>
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        <assetCat>EC</assetCat>
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        <invCountry>BM</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Genpact Ltd</name>
        <lei>529900OSEC6Q0L4L5B35</lei>
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        <cusip>N/A</cusip>
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          <isin value="BMG3922B1072"/>
          <ticker value="G"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Avery Dennison Corp</name>
        <lei>549300PW7VPFCYKLIV37</lei>
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        <cusip>053611109</cusip>
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          <isin value="US0536111091"/>
          <ticker value="AVY"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Becton Dickinson &amp; Co</name>
        <lei>ICE2EP6D98PQUILVRZ91</lei>
        <title>Becton Dickinson &amp; Co</title>
        <cusip>075887109</cusip>
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          <isin value="US0758871091"/>
          <ticker value="BDX"/>
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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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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Boyd Gaming Corp</name>
        <lei>254900787YGRYS2A1Z35</lei>
        <title>Boyd Gaming Corp</title>
        <cusip>103304101</cusip>
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          <isin value="US1033041013"/>
          <ticker value="BYD"/>
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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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          <isCashCollateral>N</isCashCollateral>
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        <name>Broadridge Financial Solutions</name>
        <lei>549300KZDJZQ2YIHRC28</lei>
        <title>Broadridge Financial Solutions Inc</title>
        <cusip>11133T103</cusip>
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          <isin value="US11133T1034"/>
          <ticker value="BR"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Cigna Group/The</name>
        <lei>549300VIWYMSIGT1U456</lei>
        <title>Cigna Group/The</title>
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          <isin value="US1255231003"/>
          <ticker value="CI"/>
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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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        <name>CMS Energy Corp</name>
        <lei>549300IA9XFBAGNIBW29</lei>
        <title>CMS Energy Corp</title>
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          <ticker value="CMS"/>
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        <name>Cabot Corp</name>
        <lei>K05C0SER542GQ6VLRO68</lei>
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        <name>Carlisle Cos Inc</name>
        <lei>XR64VGX1ZPX6G7ZN7Z11</lei>
        <title>Carlisle Cos Inc</title>
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        <invCountry>US</invCountry>
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        <name>Casey's General Stores Inc</name>
        <lei>549300CAFWSI86V66Q65</lei>
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        <balance>1082.000000000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <name>Comfort Systems USA Inc</name>
        <lei>5299009DT1ZA5HTU6R38</lei>
        <title>Comfort Systems USA Inc</title>
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        <name>DR Horton Inc</name>
        <lei>529900ZIUEYVSB8QDD25</lei>
        <title>DR Horton Inc</title>
        <cusip>23331A109</cusip>
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          <ticker value="DHI"/>
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        <name>DTE Energy Co</name>
        <lei>549300IX8SD6XXD71I78</lei>
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        <name>Dick's Sporting Goods Inc</name>
        <lei>529900SSBV5I4LWSK313</lei>
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        <name>Discover Financial Services</name>
        <lei>Z1YLO2USPORE63VVUL20</lei>
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        <name>Donaldson Co Inc</name>
        <lei>OZE6KXY9QQPR8EJ8WL20</lei>
        <title>Donaldson Co Inc</title>
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        <assetCat>EC</assetCat>
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        <name>W R Berkley Corp</name>
        <lei>SQOAGCLKBDWNVYV1OV80</lei>
        <title>W R Berkley Corp</title>
        <cusip>084423102</cusip>
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          <ticker value="WRB"/>
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        <curCd>USD</curCd>
        <valUSD>1065899.970000000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>WisdomTree Trust WisdomTree In</name>
        <lei>5493006OMUEEHEDQ6617</lei>
        <title>WisdomTree Trust WisdomTree Interest Rate Hedged US Aggregate Bond Fund</title>
        <cusip>97717W380</cusip>
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          <isin value="US97717W3806"/>
          <ticker value="AGZD"/>
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        <balance>11303.000000000000</balance>
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        <curCd>USD</curCd>
        <valUSD>253413.260000000000</valUSD>
        <pctVal>0.7616204725</pctVal>
        <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>
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      <invstOrSec>
        <name>Occidental Petroleum Corp</name>
        <lei>IM7X0T3ECJW4C1T7ON55</lei>
        <title>Occidental Petroleum Corp</title>
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        <name>Owens Corning</name>
        <lei>JO5M6676RDJIZ2U8X907</lei>
        <title>Owens Corning</title>
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          <isin value="US6907421019"/>
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      <invstOrSec>
        <name>Paychex Inc</name>
        <lei>529900K900DW6SUBM174</lei>
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      <invstOrSec>
        <name>Penske Automotive Group Inc</name>
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      <invstOrSec>
        <name>Primerica Inc</name>
        <lei>254900621R686KJR7022</lei>
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      <invstOrSec>
        <name>Prudential Financial Inc</name>
        <lei>5PRBRS5FEH7NREC8OR45</lei>
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          <isin value="US7443201022"/>
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      <invstOrSec>
        <name>PulteGroup Inc</name>
        <lei>N/A</lei>
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          <isin value="US7458671010"/>
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        <assetCat>EC</assetCat>
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      <invstOrSec>
        <name>Reinsurance Group of America I</name>
        <lei>LORM1GNEU1DKEW527V90</lei>
        <title>Reinsurance Group of America Inc</title>
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          <isin value="US7593516047"/>
          <ticker value="RGA"/>
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        <balance>4760.000000000000</balance>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>ResMed Inc</name>
        <lei>529900T3QE5253CCXF22</lei>
        <title>ResMed Inc</title>
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          <isin value="US7611521078"/>
          <ticker value="RMD"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Ryder System Inc</name>
        <lei>ZXJ6Y2OSPZXIVGRILD15</lei>
        <title>Ryder System Inc</title>
        <cusip>783549108</cusip>
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          <isin value="US7835491082"/>
          <ticker value="R"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Lennar Corp</name>
        <lei>529900G61XVRLX5TJX09</lei>
        <title>Lennar Corp</title>
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          <isin value="US5260571048"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>Louisiana-Pacific Corp</name>
        <lei>549300C7E2UAO5BVRR75</lei>
        <title>Louisiana-Pacific Corp</title>
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          <isin value="US5463471053"/>
          <ticker value="LPX"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Marathon Petroleum Corp</name>
        <lei>3BNYRYQHD39K4LCKQF12</lei>
        <title>Marathon Petroleum Corp</title>
        <cusip>56585A102</cusip>
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          <isin value="US56585A1025"/>
          <ticker value="MPC"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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      <invstOrSec>
        <name>McKesson Corp</name>
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        <title>McKesson Corp</title>
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        <name>Mueller Industries Inc</name>
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        <title>Mueller Industries Inc</title>
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        <name>NOV Inc</name>
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        <name>NewMarket Corp</name>
        <lei>54930082CG88ERDREQ47</lei>
        <title>NewMarket Corp</title>
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        <name>Nexstar Media Group Inc</name>
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        <name>Mount Vernon Liquid Assets Portfolio, LLC</name>
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        <name>Schlumberger NV</name>
        <lei>213800ZUA17OK3QLGM62</lei>
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        <name>Service Corp International/US</name>
        <lei>549300RKVM2ME20JHZ15</lei>
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        <name>Synchrony Financial</name>
        <lei>549300RS7EWPM9MA6C78</lei>
        <title>Synchrony Financial</title>
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        <name>Texas Roadhouse Inc</name>
        <lei>5299002Y1CNRPDGXTQ75</lei>
        <title>Texas Roadhouse Inc</title>
        <cusip>882681109</cusip>
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          <ticker value="TXRH"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <name>Toll Brothers Inc</name>
        <lei>529900JB6IS9MSZGVR44</lei>
        <title>Toll Brothers Inc</title>
        <cusip>889478103</cusip>
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        <name>US BANK MMDA - USBFS 2</name>
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        <name>Universal Health Services Inc</name>
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        <name>VanEck IG Floating Rate ETF</name>
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        <name>Vanguard Short-Term Inflation-</name>
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        <name>Visa Inc</name>
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        <name>Voya Financial Inc</name>
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    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2024-11-22</ncom:dateSigned>
      <ncom:nameOfApplicant>Absolute Shares Trust</ncom:nameOfApplicant>
      <ncom:signature>/s/Don Schreiber, Jr.</ncom:signature>
      <ncom:signerName>Don Schreiber, Jr.</ncom:signerName>
      <ncom:title>President</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
