<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer">
  <schemaVersion>X0101</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001683471</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>Listed Funds Trust</nameOfIssuer>
          <addressOfIssuer>
            <street1>615 East Michigan St</street1>
            <city>Milwaukee</city>
            <state>WI</state>
            <country>X1</country>
            <zipCode>53202</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportSeriesClass>
            <rptSeriesClassInfo>
              <seriesName>Roundhill Video Games ETF</seriesName>
              <seriesId>S000065293</seriesId>
              <classInfo>
                <className>Roundhill Video Games ETF</className>
                <classId>C000211351</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill Sports Betting &amp; iGaming ETF</seriesName>
              <seriesId>S000068603</seriesId>
              <classInfo>
                <className>Roundhill Sports Betting &amp; iGaming ETF</className>
                <classId>C000219509</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill Ball Metaverse ETF</seriesName>
              <seriesId>S000072321</seriesId>
              <classInfo>
                <className>Roundhill Ball Metaverse ETF</className>
                <classId>C000228445</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill Cannabis ETF</seriesName>
              <seriesId>S000074090</seriesId>
              <classInfo>
                <className>Roundhill Cannabis ETF</className>
                <classId>C000231570</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill Magnificent Seven ETF</seriesName>
              <seriesId>S000079576</seriesId>
              <classInfo>
                <className>Roundhill Magnificent Seven ETF</className>
                <classId>C000240653</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill S&amp;P Global Luxury ETF</seriesName>
              <seriesId>S000080402</seriesId>
              <classInfo>
                <className>Roundhill S&amp;P Global Luxury ETF</className>
                <classId>C000242790</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill Alerian LNG ETF</seriesName>
              <seriesId>S000080650</seriesId>
              <classInfo>
                <className>Roundhill Alerian LNG ETF</className>
                <classId>C000243168</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill IO Digital Infrastructure ETF</seriesName>
              <seriesId>S000073924</seriesId>
              <classInfo>
                <className>Roundhill IO Digital Infrastructure ETF</className>
                <classId>C000231200</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill MEME ETF</seriesName>
              <seriesId>S000074284</seriesId>
              <classInfo>
                <className>Roundhill MEME ETF</className>
                <classId>C000231929</classId>
              </classInfo>
            </rptSeriesClassInfo>
            <rptSeriesClassInfo>
              <seriesName>Roundhill BIG Bank ETF</seriesName>
              <seriesId>S000079579</seriesId>
              <classInfo>
                <className>Roundhill BIG Bank ETF</className>
                <classId>C000240656</classId>
              </classInfo>
            </rptSeriesClassInfo>
          </reportSeriesClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-23226</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-215588</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2023</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>112763264.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>234809941.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>152850984.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>387660925.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(274897661.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001476</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item7>
          <interestDue>0.00</interestDue>
        </item7>
        <item8>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item8>
        <signature>
          <signature>/s/ Travis Babich</signature>
          <nameAndTitle>Travis Babich, Treasurer</nameAndTitle>
          <signatureDate>03/18/2024</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
