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      <invstOrSec>
        <name>CARNIVAL CORP</name>
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        <isRestrictedSec>N</isRestrictedSec>
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      <invstOrSec>
        <name>JAZZ FINANCING LUX SARL</name>
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        <invCountry>LU</invCountry>

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      <invstOrSec>
        <name>PETCO HEALTH &amp; WELLNESS</name>
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      <invstOrSec>
        <name>TOPGOLF CALLAWAY BRANDS</name>
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        <invCountry>US</invCountry>
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          <maturityDt>2030-03-18</maturityDt>
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        <name>SEAWORLD PARKS &amp; ENTERTA</name>
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        <name>AMC ENTERTAINMENT HOLDINGS</name>
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        <title>AMC Entertainment Holdings Inc</title>
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        <name>TRANSDIGM INC</name>
        <lei>88Q84GB3X55CF5OC7582</lei>
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        <curCd>USD</curCd>
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        <name>CCF HOLDINGS LLC CLASS M EQUITY</name>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <name>OPEN TEXT CORP</name>
        <lei>549300HP7ONDQODZJV16</lei>
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        <curCd>USD</curCd>
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        <invCountry>CA</invCountry>
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        <name>ARAMARK SERVICES INC</name>
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        <name>PACTIV EVERGREEN GROUP</name>
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        <name>AVIS BUDGET CAR RENTAL LLC</name>
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        <name>ADVANTAGE SALES &amp; MARKETING</name>
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        <name>FORD MOTOR CREDIT CO LLC</name>
        <lei>UDSQCVRUX5BONN0VY111</lei>
        <title>Ford Motor Credit Co LLC</title>
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        <name>NAVIENT CORP</name>
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        <title>Navient Corp</title>
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      </invstOrSec>
      <invstOrSec>
        <name>NCL CORPORATION LTD</name>
        <lei>UNZWILHE4KMRP9K2L524</lei>
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      <invstOrSec>
        <name>GFL ENVIRONMENTAL INC</name>
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        <assetCat>LON</assetCat>
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        <invCountry>CA</invCountry>
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      <invstOrSec>
        <name>CERIDIAN HCM HOLDING INC</name>
        <lei>549300T64GVCHFJ8L449</lei>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <maturityDt>2025-04-30</maturityDt>
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      <invstOrSec>
        <name>CONDUENT BUSINESS</name>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <maturityDt>2028-10-16</maturityDt>
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        <name>CHARTER COMMUNICATIONS OPER</name>
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        <assetCat>LON</assetCat>
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        <invCountry>US</invCountry>
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          <maturityDt>2027-02-01</maturityDt>
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        <name>AIR TRANSPORT SERVICES G</name>
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        <curCd>USD</curCd>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>CHARTER COMMUNICATIONS OPER</name>
        <lei>549300TPZNMN50BJ3745</lei>
        <title>CHARTER COMMUNICATIONS OPER</title>
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          <isin value="US16117LCB36"/>
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        <curCd>USD</curCd>
        <valUSD>491875.00000000</valUSD>
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        <assetCat>LON</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-12-09</maturityDt>
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      <invstOrSec>
        <name>DELTA AIR LINES INC</name>
        <lei>Q2CCMS6R0AS67HJMBN42</lei>
        <title>Delta Air Lines Inc</title>
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        <balance>6500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>6353697.35000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <maturityDt>2024-10-28</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>2.90000000</annualizedRt>
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      <invstOrSec>
        <name>HILTON GRAND VAC BORROWER</name>
        <lei>254900HF0EZ734FDVY79</lei>
        <title>Hilton Grand Vacations Borrower LLC</title>
        <cusip>43283LAH4</cusip>
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        <balance>1221875.00000000</balance>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <maturityDt>2028-08-02</maturityDt>
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        <name>RH</name>
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        <title>RH</title>
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        <balance>1466250.00000000</balance>
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        <invCountry>US</invCountry>
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        <name>ADVANCED DRAINAGE SYSTEMS</name>
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      <invstOrSec>
        <name>US FOODS INC</name>
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        <title>US FOODS INC</title>
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        <fairValLevel>2</fairValLevel>
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        <name>HERTZ CORP/THE</name>
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        <title>Hertz Corp/The</title>
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        <invCountry>US</invCountry>
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        <name>WAYFAIR INC</name>
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        <title>Wayfair Inc</title>
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              <title>Wayfair Inc</title>
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        <name>APPLOVIN CORP</name>
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        <name>BLOCK INC</name>
        <lei>549300OHIIUWSTIZME52</lei>
        <title>Block Inc</title>
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        <name>AADVANTAGE LOYALTY IP</name>
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              <title>Everbridge Inc</title>
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        <curCd>USD</curCd>
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        <invCountry>BM</invCountry>

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            <dbtSecRefInstrument>
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              <title>Jazz Pharmaceuticals PLC</title>
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                <cusip value="000000000"/>
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            <currencyInfo convRatio="4.56590000" curCd="USD"/>
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          <delta>XXXX</delta>
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      <invstOrSec>
        <name>SIX FLAGS ENTERTAINMENT</name>
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        <title>Six Flags Entertainment Corp</title>
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          <isin value="US83001AAB89"/>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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          <maturityDt>2024-07-31</maturityDt>
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      <invstOrSec>
        <name>GARDNER DENVER INC</name>
        <lei>549300MJL50HVCB7RP74</lei>
        <title>Gardner Denver Inc</title>
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          <isin value="US365556AT69"/>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-03-01</maturityDt>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>MKS INSTRUMENTS INC</name>
        <lei>549300KEQATBHAGVF505</lei>
        <title>MKS INSTRUMENTS INC</title>
        <cusip>55314NAW4</cusip>
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          <isin value="US55314NAW48"/>
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        <balance>1492443.32000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1482190.23000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-08-17</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>PENN NATIONAL GAMING INC</name>
        <lei>N/A</lei>
        <title>Penn Entertainment Inc</title>
        <cusip>70757DAZ2</cusip>
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          <isin value="US70757DAZ24"/>
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        <balance>1487424.50000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1482516.00000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2029-05-03</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>CAMELOT FINANCE SA</name>
        <lei>N/A</lei>
        <title>Camelot Finance SA</title>
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          <isin value="XAL2000AAC44"/>
          <other otherDesc="INTERNAL" value="BL3200377"/>
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        <balance>933262.86000000</balance>
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        <curCd>USD</curCd>
        <valUSD>931862.97000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-10-30</maturityDt>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BURLINGTON COAT FACTORY</name>
        <lei>549300SIFDMGE3Y2SW49</lei>
        <title>Burlington Coat Factory Warehouse Corp</title>
        <cusip>121575AK0</cusip>
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          <isin value="US121575AK05"/>
          <other otherDesc="INTERNAL" value="BL3643865"/>
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        <balance>1330377.78000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1326493.08000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-06-26</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>7.33660000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>HOWMET AEROSPACE INC</name>
        <lei>549300HO5WFZUT5N2T22</lei>
        <title>Howmet Aerospace Inc</title>
        <cusip>013817AW1</cusip>
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          <isin value="US013817AW16"/>
          <other otherDesc="SEDOL" value="BQWJT65"/>
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        <balance>4108000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>4089801.56000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2024-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.12500000</annualizedRt>
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        <securityLending>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>ACADEMY LTD</name>
        <lei>549300BN53IR80C35Z14</lei>
        <title>Academy Ltd</title>
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          <isin value="US00400YAK73"/>
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        <balance>643996.65000000</balance>
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        <curCd>USD</curCd>
        <valUSD>643597.37000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-11-08</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>CAESARS ENTERTAINMENT INC</name>
        <lei>549300FA4CTCW903Y781</lei>
        <title>CAESARS ENTERTAIN INC</title>
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        <curCd>USD</curCd>
        <valUSD>498750.00000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-01-27</maturityDt>
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      <invstOrSec>
        <name>BOXER PARENT CO INC</name>
        <lei>5493006T045HLTF7YX04</lei>
        <title>BOXER PARENT CO INC</title>
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          <isin value="US05988HAG20"/>
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        <curCd>USD</curCd>
        <valUSD>857582.35000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <debtSec>
          <maturityDt>2028-12-29</maturityDt>
          <couponKind>Floating</couponKind>
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        <name>ALLIED UNIVERSAL HOLDCO</name>
        <lei>98450038B4549046D794</lei>
        <title>Allied Universal Holdco LLC</title>
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          <isin value="US01957TAH05"/>
          <other otherDesc="INTERNAL" value="BL3618537"/>
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        <balance>977500.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>964675.20000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-05-15</maturityDt>
          <couponKind>Floating</couponKind>
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        <name>SEAGATE HDD CAYMAN</name>
        <lei>529900BD50TRWEG1SF63</lei>
        <title>Seagate HDD Cayman</title>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-01-01</maturityDt>
          <couponKind>Fixed</couponKind>
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        <name>CCF Holdings LLC</name>
        <lei>N/A</lei>
        <title>CCF Holdings LLC</title>
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          <isin value="US12509J2087"/>
          <ticker value="CCFLU"/>
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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>VIRGIN MEDIA BRISTOL LLC</name>
        <lei>N/A</lei>
        <title>Virgin Media Bristol LLC</title>
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        <invCountry>US</invCountry>
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          <maturityDt>2028-01-31</maturityDt>
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        <name>LEALAND FINANCE CO BV</name>
        <lei>N/A</lei>
        <title>Lealand Finance Co BV</title>
        <cusip>000000000</cusip>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>NL</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
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          <maturityDt>2025-06-30</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>WYNN LAS VEGAS LLC/CORP</name>
        <lei>N/A</lei>
        <title>Wynn Las Vegas LLC / Wynn Las Vegas Capital Corp</title>
        <cusip>983130AV7</cusip>
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          <other otherDesc="SEDOL" value="BVXGVS6"/>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2025-03-01</maturityDt>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>PROS HOLDINGS INC</name>
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            <dbtSecRefInstrument>
              <name>PROS Holdings Inc</name>
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          <delta>XXXX</delta>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ECO SERVICES OPERATIONS</name>
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        <invCountry>US</invCountry>
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        <securityLending>
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      <invstOrSec>
        <name>LIVEPERSON INC</name>
        <lei>549300IN2P1JZ20G7N40</lei>
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        <curCd>USD</curCd>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2024-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.75000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>LivePerson Inc</name>
              <title>LivePerson Inc</title>
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                <ticker value="LPSN"/>
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          <currencyInfos>
            <currencyInfo convRatio="25.91820000" curCd="USD"/>
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          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>ENERGIZER HOLDINGS INC</name>
        <lei>5493000D6NN0V57UME20</lei>
        <title>Energizer Holdings Inc</title>
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          <isin value="US29267YAS19"/>
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        <valUSD>1250311.63000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-12-22</maturityDt>
          <couponKind>Floating</couponKind>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>COHERENT CORP</name>
        <lei>549300O5C25A0MMHHU33</lei>
        <title>Coherent Corp</title>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>REDWOOD TRUST INC</name>
        <lei>DRBV4N1ERQLEMIF11G78</lei>
        <title>Redwood Trust Inc</title>
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          <other otherDesc="SEDOL" value="BG10088"/>
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        <curCd>USD</curCd>
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        <issuerCat>CORP</issuerCat>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
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              <title>Redwood Trust Inc</title>
              <curCd>USD</curCd>
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                <ticker value="RWT"/>
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          <delta>XXXX</delta>
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        <securityLending>
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      <invstOrSec>
        <name>CIENA CORP</name>
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        <curCd>USD</curCd>
        <valUSD>979452.97000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <couponKind>Floating</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>COHU INC</name>
        <lei>529900FJPORJ3JJ2XS33</lei>
        <title>Cohu Inc</title>
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        <securityLending>
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      <invstOrSec>
        <name>BlackRock Liquidity FedFund</name>
        <lei>549300T8K043VZEOVK74</lei>
        <title>BlackRock Liquidity FedFund</title>
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          <isin value="US09248U7000"/>
          <ticker value="TFDXX"/>
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        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
      <invstOrSec>
        <name>ENTEGRIS INC</name>
        <lei>IYX6OWO7BT5DKO3BYG52</lei>
        <title>ENTEGRIS INC</title>
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          <other otherDesc="INTERNAL" value="BL4379824"/>
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        <balance>702216.76000000</balance>
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        <curCd>USD</curCd>
        <valUSD>701633.92000000</valUSD>
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        <debtSec>
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        <securityLending>
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      <invstOrSec>
        <name>ADIENT US LLC</name>
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        <curCd>USD</curCd>
        <valUSD>635342.90000000</valUSD>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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        <debtSec>
          <maturityDt>2028-04-10</maturityDt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2024-03-20</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus AllianzGI Convertible &amp; Income 2024 Target Term Fund</ncom:nameOfApplicant>
      <ncom:signature> Amy Hackett</ncom:signature>
      <ncom:signerName> Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
