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        <name>Virtus Equity &amp; Convertible Income Fund</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>Virtus Artificial Intelligence &amp; Technology Opportunities Fund</name>
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          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <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>72748.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>559432.12000000</valUSD>
        <pctVal>0.673169012752</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>43033.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1623635.09000000</valUSD>
        <pctVal>1.953732707741</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>159299.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1440062.96000000</valUSD>
        <pctVal>1.732838938679</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>57450.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1253559.00000000</valUSD>
        <pctVal>1.508417275820</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>9196.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>407658.68000000</valUSD>
        <pctVal>0.490538854214</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>68717.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1437559.64000000</valUSD>
        <pctVal>1.729826674291</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>51717.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>599917.20000000</valUSD>
        <pctVal>0.721885023793</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>89390.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>311971.10000000</valUSD>
        <pctVal>0.375397246397</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>77749.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1462458.69000000</valUSD>
        <pctVal>1.759787894442</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>141757.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>1461514.67000000</valUSD>
        <pctVal>1.758651947848</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>20420.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>286288.40000000</valUSD>
        <pctVal>0.344493054117</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 TECHNOLOGY AND PRIVATE EQUITY TERM TRUST</name>
        <lei>549300G3XFQ7175KM723</lei>
        <title>BLACKROCK TECHNOLOGY AND PRIVATE EQUITY TERM TRUST SHS BEN INT</title>
        <cusip>09260Q108</cusip>
        <identifiers>
          <isin value="US09260Q1085"/>
          <ticker value="BTX"/>
        </identifiers>
        <balance>36025.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>322063.50000000</valUSD>
        <pctVal>0.387541509662</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>2026-10-21</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>
