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        <name>IQVIA INC</name>
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        <name>AFFIRM ASSET SECURITIZATION TRUST 2026-X1</name>
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        <name>COREBRIDGE FINANCIAL INC</name>
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        <name>DIRECTV FINANCING LLC / DIRECTV FINANCING CO-OBLIGOR INC</name>
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        <name>NEWELL BRANDS INC</name>
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        <name>SCALELOGIX ABS US ISSUER LLC</name>
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        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
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        <name>BARCLAYS PLC</name>
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        <name>ELLINGTON FINANCIAL MORTGAGE TRUST 2020-2</name>
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        <name>UNITED STATES OF AMERICA - BUREAU OF THE PUBLIC DEBT</name>
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        <name>CVS HEALTH CORP</name>
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        <name>BPCE SA</name>
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        <name>ONTARIO GAMING GTA LP / OTG CO-ISSUER INC</name>
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        <title>TPMT 2018-6 A1A</title>
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        <name>BROADCOM INC</name>
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        <name>HERC HOLDINGS INC</name>
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        <name>RCKT MORTGAGE TRUST 2023-CES3</name>
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        <name>KEYCORP</name>
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        <name>Aspire Mortgage Trust 2026-1</name>
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        <name>AMERICAN CREDIT ACCEPTANCE RECEIVABLES TRUST 2014/1</name>
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        <name>Finbe USA Trust 2025-1</name>
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        <valUSD>14480.43000000</valUSD>
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        <issuerCat>CORP</issuerCat>
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        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>OBX 2023-NQM5 TRUST</name>
        <lei>N/A</lei>
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      <invstOrSec>
        <name>HILTON DOMESTIC OPERATING COMPANY INC</name>
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        <valUSD>15122.84000000</valUSD>
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          <maturityDt>2029-04-01</maturityDt>
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      <invstOrSec>
        <name>JP MORGAN MORTGAGE TRUST</name>
        <lei>N/A</lei>
        <title>JPMMT 2024-CES1 A1A</title>
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        <identifiers>
          <isin value="US46658CAA99"/>
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        <curCd>USD</curCd>
        <valUSD>19676.39000000</valUSD>
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        <assetCat>ABS-O</assetCat>
        <issuerCat>CORP</issuerCat>
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        <debtSec>
          <maturityDt>2054-06-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>5.91900000</annualizedRt>
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      <invstOrSec>
        <name>OCTANE RECEIVABLES TRUST 2025-1</name>
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        <title>OCTL 2025-1A A2</title>
        <cusip>67580EAB2</cusip>
        <identifiers>
          <isin value="US67580EAB20"/>
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        <balance>47040.57000000</balance>
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        <curCd>USD</curCd>
        <valUSD>46971.43000000</valUSD>
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        <invCountry>US</invCountry>
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        <debtSec>
          <maturityDt>2031-02-20</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.25000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>OCTANE RECEIVABLES TRUST 2024-1</name>
        <lei>N/A</lei>
        <title>OCTL 2024-1A B</title>
        <cusip>67571FAC8</cusip>
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          <isin value="US67571FAC86"/>
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        <balance>25000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>25175.76000000</valUSD>
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        <assetCat>ABS-O</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-05-20</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.66000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>NATIONAL GRID PLC</name>
        <lei>8R95QZMKZLJX5Q2XR704</lei>
        <title>NGGLN 5.602 06/12/28</title>
        <cusip>636274AD4</cusip>
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        <balance>20000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>20335.24000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-06-12</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.60200000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>JP MORGAN CHASE &amp; COMPANY</name>
        <lei>8I5DZWZKVSZI1NUHU748</lei>
        <title>JPM V2.956 05/13/31</title>
        <cusip>46647PBP0</cusip>
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          <isin value="US46647PBP09"/>
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        <balance>35000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>32455.20000000</valUSD>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <debtSec>
          <maturityDt>2031-05-13</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>2.95600000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>FLUTTER TREASURY DAC</name>
        <lei>635400JE8VLL9UFVIC38</lei>
        <title>FLTR 5.875 06/04/31 144A</title>
        <cusip>344045AB5</cusip>
        <identifiers>
          <isin value="US344045AB55"/>
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        <balance>25000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>24639.28000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>

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          <maturityDt>2031-06-04</maturityDt>
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          <annualizedRt>5.87500000</annualizedRt>
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      <invstOrSec>
        <name>ALBERTSONS COMPANIES INC / SAFEWAY INC / NEW ALBERTSONS LP / ALBERTSONS LLC</name>
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        <title>ACI 4.875 02/15/30 144A</title>
        <cusip>013092AE1</cusip>
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          <isin value="US013092AE14"/>
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        <valUSD>19106.03000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.87500000</annualizedRt>
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      <invstOrSec>
        <name>ALLIANT HOLDINGS INTERMEDIATE LLC / ALLIANT HOLDINGS CO-ISSUER INC</name>
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          <isin value="US01883LAE39"/>
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        <curCd>USD</curCd>
        <valUSD>30150.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.75000000</annualizedRt>
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        <name>GOLDMAN SACHS GROUP INC (THE)</name>
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        <title>GS F 01/21/32 .</title>
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        <balance>10000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>9994.24000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <maturityDt>2032-01-21</maturityDt>
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    <signature>
      <ncom:dateSigned>2026-09-29</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus ETF Trust II</ncom:nameOfApplicant>
      <ncom:signature>Brinton W. Frith</ncom:signature>
      <ncom:signerName>Brinton W. Frith</ncom:signerName>
      <ncom:title>Treasurer and Principal Financial Officer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
