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        <name>Cohen &amp; Steers Quality Income Realty Fund, Inc.</name>
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        <name>Royce Small Cap Trust Inc</name>
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        <name>Invesco Actively Managed Exchange-Traded Fund Trust</name>
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        <name>FS Credit Opportunities Corp</name>
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        <name>Virtus Artificial Intelligence &amp; Technology Opportunities Fund</name>
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        <name>Virtus Equity &amp; Convertible Income Fund</name>
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        <name>BlackRock Capital Allocation Term Trust</name>
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        <name>abrdn Global Infrastructure Income Fund</name>
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        <name>abrdn Healthcare Investors</name>
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        <name>Nuveen Taxable Municipal Income Fd</name>
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        <name>Gabelli Dividend &amp; Income Trust</name>
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        <name>abrdn Healthcare Opportunities Fund</name>
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        <name>Hancock John Tax-Advantaged Dividend Income Fund</name>
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        <title>Hancock John Tax-Advantaged Dividend Income Fund COM</title>
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        <name>Eaton Vance Tax-Advantaged Global Dividend Opportunities Fund</name>
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        <name>BlackRock Enhanced Large Cap Core Fund Inc</name>
        <lei>YNYNSGFZPAVB3Q7YA123</lei>
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        <name>Tortoise Capital Series Trust</name>
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        <name>Duff &amp; Phelps Utility &amp; Infrastructure Fund Inc</name>
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        <name>SOURCE CAPITAL INC</name>
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        <name>Tri-Continental Corp</name>
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        <name>General American Investors Company, Inc.</name>
        <lei>254900MHIF9G7IS1T951</lei>
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        <name>Adams Natural Resources Fund Inc</name>
        <lei>549300LPTQAH0G3NGD42</lei>
        <title>Adams Natural Resources Fund Inc COM</title>
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          <ticker value="PEO"/>
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        <name>Blackrock Credit Allocation Income Trust</name>
        <lei>WU48CSUCFTU86AQUYZ93</lei>
        <title>Blackrock Credit Allocation Income Trust COM</title>
        <cusip>092508100</cusip>
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        <name>Morgan Stanley Institutional Liquidity Funds</name>
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        <name>Eaton Vance Tax-Advantaged Divid Income Fd</name>
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        <name>Blackrock Health Sciences Trust</name>
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        <name>Blackrock Multi-Sector Income Tr</name>
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        <name>Eaton Vance Short</name>
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        <name>Royce Micro-Cap Trust, Inc.</name>
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        <name>Nuveen Floating Rate Income Fund</name>
        <lei>HJXCPP3KYE3BVU373P27</lei>
        <title>Nuveen Floating Rate Income Fund COM</title>
        <cusip>67072T108</cusip>
        <identifiers>
          <isin value="US67072T1088"/>
          <ticker value="JFR"/>
        </identifiers>
        <balance>85208.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>645876.64000000</valUSD>
        <pctVal>0.860732692419</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Reaves Utility Income Fund</name>
        <lei>549300GS807NR3X3LH36</lei>
        <title>Reaves Utility Income Fund COM SH BEN INT</title>
        <cusip>756158101</cusip>
        <identifiers>
          <isin value="US7561581015"/>
          <ticker value="UTG"/>
        </identifiers>
        <balance>36864.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1540915.20000000</valUSD>
        <pctVal>2.053513018967</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PIMCO Dynamic Income Strategy Fund</name>
        <lei>549300BX5QVFQJENPV35</lei>
        <title>PIMCO Dynamic Income Strategy Fund COM SHS BEN INT</title>
        <cusip>69346N107</cusip>
        <identifiers>
          <isin value="US69346N1072"/>
          <ticker value="PDX"/>
        </identifiers>
        <balance>83883.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1694436.60000000</valUSD>
        <pctVal>2.258104545866</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Blackrock Core Bond Trust</name>
        <lei>CC8M7XFKTNG56DXMAR33</lei>
        <title>Blackrock Core Bond Trust SHS BEN INT</title>
        <cusip>09249E101</cusip>
        <identifiers>
          <isin value="US09249E1010"/>
          <ticker value="BHK"/>
        </identifiers>
        <balance>96844.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>927765.52000000</valUSD>
        <pctVal>1.236394172676</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>COHEN &amp; STEERS CAPITAL MANAGEMENT INC</name>
        <lei>FW2FPJ6GDBIAYMEK6K90</lei>
        <title>Cohen &amp; Steers Tax-Advantaged Preferred Securities and Income Fund COM</title>
        <cusip>19249X108</cusip>
        <identifiers>
          <isin value="US19249X1081"/>
          <ticker value="PTA"/>
        </identifiers>
        <balance>28367.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>560248.25000000</valUSD>
        <pctVal>0.746619330660</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BNY Mellon ETF Trust</name>
        <lei>549300E2C8EQYJ7B0H81</lei>
        <title>BNY Mellon Global Infrastructure Income ETF</title>
        <cusip>09661T826</cusip>
        <identifiers>
          <isin value="US09661T8264"/>
          <ticker value="BKGI"/>
        </identifiers>
        <balance>8151.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>376983.75000000</valUSD>
        <pctVal>0.502390422629</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PGIM Global High Yield Fund, Inc.</name>
        <lei>F0ATD1Y4J8CHDKHSLD09</lei>
        <title>PGIM Global High Yield Fund, Inc. COM</title>
        <cusip>69346J106</cusip>
        <identifiers>
          <isin value="US69346J1060"/>
          <ticker value="GHY"/>
        </identifiers>
        <balance>97700.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1245675.00000000</valUSD>
        <pctVal>1.660058794865</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Western Asset High Income Opportunity Fund Inc.</name>
        <lei>549300S7N70O2ERKYG47</lei>
        <title>Western Asset High Income Opportunity Fund Inc.</title>
        <cusip>95766K109</cusip>
        <identifiers>
          <isin value="US95766K1097"/>
          <ticker value="HIO"/>
        </identifiers>
        <balance>84574.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>317152.50000000</valUSD>
        <pctVal>0.422655826711</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Nuveen Variable Rate Preferred &amp; Income Fund</name>
        <lei>549300B5AMVHD58MNL94</lei>
        <title>Nuveen Variable Rate Preferred &amp; Income Fund COM</title>
        <cusip>67080R102</cusip>
        <identifiers>
          <isin value="US67080R1023"/>
          <ticker value="NPFD"/>
        </identifiers>
        <balance>83784.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1649706.96000000</valUSD>
        <pctVal>2.198495231821</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>abrdn Life Sciences Investors</name>
        <lei>5493007BYZPSOVVS0M04</lei>
        <title>abrdn Life Sciences Investors SH BEN INT</title>
        <cusip>87911K100</cusip>
        <identifiers>
          <isin value="US87911K1007"/>
          <ticker value="HQL"/>
        </identifiers>
        <balance>56837.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>946336.05000000</valUSD>
        <pctVal>1.261142338652</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Blackrock Income Trust Inc.</name>
        <lei>TZVEKBHO1R4X5PI73286</lei>
        <title>Blackrock Income Trust Inc. COM NEW</title>
        <cusip>09247F209</cusip>
        <identifiers>
          <isin value="US09247F2092"/>
          <ticker value="BKT"/>
        </identifiers>
        <balance>80263.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>895735.08000000</valUSD>
        <pctVal>1.193708549520</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>PIMCO Access Income Fund</name>
        <lei>549300Q20CGGOWTPP823</lei>
        <title>PIMCO Access Income Fund COMMON SHARES OF BENEFICIAL INTEREST</title>
        <cusip>72203T100</cusip>
        <identifiers>
          <isin value="US72203T1007"/>
          <ticker value="PAXS"/>
        </identifiers>
        <balance>20734.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>321999.02000000</valUSD>
        <pctVal>0.429114580519</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>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      <explntrNote note="Monthly returns presented in Item B.5(a) have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-04-23</ncom:dateSigned>
      <ncom:nameOfApplicant>First Trust Exchange-Traded Fund VIII</ncom:nameOfApplicant>
      <ncom:signature>Derek Maltbie</ncom:signature>
      <ncom:signerName>Derek Maltbie</ncom:signerName>
      <ncom:title>Treasurer, Chief Financial Officer and Chief Accounting Officer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
