<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns:com="http://www.sec.gov/edgar/common" xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0404</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001748425</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportSeriesClass>
        <rptSeriesClassInfo>
          <seriesId>S000069043</seriesId>
          <classInfo>
            <classId>C000220756</classId>
          </classInfo>
        </rptSeriesClassInfo>
        <rptSeriesClassInfo>
          <seriesId>S000069038</seriesId>
          <classInfo>
            <classId>C000220751</classId>
          </classInfo>
        </rptSeriesClassInfo>
      </reportSeriesClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo reportEndingPeriod="2021-12-31" isReportPeriodLt12="Y"/>
    <registrantInfo>
      <registrantFullName>Gabelli ETFs Trust</registrantFullName>
      <investmentCompFileNo>811-23568</investmentCompFileNo>
      <registrantCik>0001748425</registrantCik>
      <registrantLei>00000000000000000000</registrantLei>
      <registrantstreet1>One Corporate Center</registrantstreet1>
      <registrantcity>Rye</registrantcity>
      <registrantzipCode>10580-1422</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>1-800-422-3554</registrantphoneNumber>
      <websites>
        <website webpage="https://www.gabelli.com/"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>The Bank of New York Mellon</officeName>
          <officeAddress1>240 Greenwich Street</officeAddress1>
          <officeCity>New York</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10286</officeRecordsZipCode>
          <officePhone>1-212-495-1784</officePhone>
          <booksRecordsDesc>Custody; Transfer Agent</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>BNY Mellon Investment Servicing (US) Inc.</officeName>
          <officeAddress1>301 Bellevue Parkway</officeAddress1>
          <officeCity>Wilmington</officeCity>
          <officeStateCountry officeState="US-DE" officeCountry="US"/>
          <officeRecordsZipCode>19809</officeRecordsZipCode>
          <officePhone>1-302-791-1700</officePhone>
          <booksRecordsDesc>Accounting</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>Gabelli Funds, LLC</officeName>
          <officeAddress1>One Corporate Center</officeAddress1>
          <officeCity>Rye</officeCity>
          <officeStateCountry officeState="US-NY" officeCountry="US"/>
          <officeRecordsZipCode>10580-1422</officeRecordsZipCode>
          <officePhone>914-921-5100</officePhone>
          <booksRecordsDesc>Accounting</booksRecordsDesc>
        </locationBooksRecord>
        <locationBooksRecord>
          <officeName>State Street Bank and Trust Company</officeName>
          <officeAddress1>One Heritage Drive</officeAddress1>
          <officeCity>North Quincy</officeCity>
          <officeStateCountry officeState="US-MA" officeCountry="US"/>
          <officeRecordsZipCode>02171</officeRecordsZipCode>
          <officePhone>617-786-3000</officePhone>
          <booksRecordsDesc>Custody</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>Y</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <registrantFamilyInvComp isRegistrantFamilyInvComp="Y" familyInvCompFullName="Gabelli/GAMCO Fund Complex"/>
      <registrantClassificationType>N-1A</registrantClassificationType>
      <totalSeries>3</totalSeries>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <directors>
        <director>
          <directorName>Anthony S. Colavita</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-05502"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-21761"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-22884"/>
            <fileNumberInfo fileNumber="811-23395"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Leslie F. Foley</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-21529"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22021"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Michael J. Melarkey</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-02151"/>
            <fileNumberInfo fileNumber="811-04656"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-21529"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-21761"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-23395"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Kuni Nakamura</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-02151"/>
            <fileNumberInfo fileNumber="811-04494"/>
            <fileNumberInfo fileNumber="811-04656"/>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-05848"/>
            <fileNumberInfo fileNumber="811-06367"/>
            <fileNumberInfo fileNumber="811-07326"/>
            <fileNumberInfo fileNumber="811-07644"/>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-09377"/>
            <fileNumberInfo fileNumber="811-09397"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-21529"/>
            <fileNumberInfo fileNumber="811-21761"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-22041"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-22884"/>
            <fileNumberInfo fileNumber="811-23395"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Salvatore J. Zizza</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-04494"/>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-04719"/>
            <fileNumberInfo fileNumber="811-04873"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-06367"/>
            <fileNumberInfo fileNumber="811-07896"/>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-08518"/>
            <fileNumberInfo fileNumber="811-08560"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-21529"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-22041"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-22884"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>John Birch</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-08476"/>
            <fileNumberInfo fileNumber="811-09243"/>
            <fileNumberInfo fileNumber="811-22884"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Michael J. Ferrantino</directorName>
          <crdNumber>N/A</crdNumber>
          <isDirectorInterestedPerson>N</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-09243"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Christopher J. Marangi</directorName>
          <crdNumber>004698823</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-08476"/>
          </fileNumbers>
        </director>
        <director>
          <directorName>Agnes Mullady</directorName>
          <crdNumber>001732384</crdNumber>
          <isDirectorInterestedPerson>Y</isDirectorInterestedPerson>
          <fileNumbers>
            <fileNumberInfo fileNumber="811-02151"/>
            <fileNumberInfo fileNumber="811-04700"/>
            <fileNumberInfo fileNumber="811-05715"/>
            <fileNumberInfo fileNumber="811-21423"/>
            <fileNumberInfo fileNumber="811-21698"/>
            <fileNumberInfo fileNumber="811-21969"/>
            <fileNumberInfo fileNumber="811-22021"/>
            <fileNumberInfo fileNumber="811-22216"/>
            <fileNumberInfo fileNumber="811-22884"/>
          </fileNumbers>
        </director>
      </directors>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Richard J. Walz</ccoName>
          <crdNumber>001392836</crdNumber>
          <ccoStreet1>One Corporate Center</ccoStreet1>
          <ccoCity>Rye</ccoCity>
          <ccoStateCountry ccoState="US-NY" ccoCountry="US"/>
          <ccoZipCode>10580</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerName="N/A" ccoEmployerId="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isClaimFiled>N</isClaimFiled>
      <coveredByInsurancePolicy isCoveredByInsurancePolicy="Y" isClaimFiledDuringPeriod="N"/>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>G.distributors, LLC</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-68697</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000155071</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterState="US-NY" principalUnderWriterCountry="US"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>PricewaterhouseCoopers LLP</publicAccountantName>
          <pcaobNumber>238</pcaobNumber>
          <publicAccountantLei>5493002GVO7EO8RNNS37</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-NY" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isMaterialWeakness>N</isMaterialWeakness>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
      <isPaymentErrorInNetAssetValue>N</isPaymentErrorInNetAssetValue>
      <isPaymentDividend>N</isPaymentDividend>
    </registrantInfo>
    <managementInvestmentQuestionSeriesInfo>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Gabelli Love Our Planet &amp; People ETF</mgmtInvFundName>
        <mgmtInvSeriesId>S000069043</mgmtInvSeriesId>
        <mgmtInvLei>00000000000000000000</mgmtInvLei>
        <isFirstFilingByFund>Y</isFirstFilingByFund>
        <numAuthorizedClass>1</numAuthorizedClass>
        <numAddedClass>1</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Gabelli Love Our Planet &amp; People ETF" sharesOutstandingClassId="C000220756" sharesOutstandingTickerSymbol="LOPP"/>
        </sharesOutstandings>
        <fundTypes>
          <fundType>Exchange-Traded Fund</fundType>
        </fundTypes>
        <isNonDiversifiedCompany>Y</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 17e-1 (17 CFR 270.17e-1)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>Y</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>Y</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Gabelli Funds, LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-37706</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000104949</investmentAdviserCrdNo>
            <investmentAdviserLei>549300JDTNRQK8NMTG03</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-NY" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>The Bank of New York Mellon</transferAgentName>
            <transferAgentFileNo>085-05006</transferAgentFileNo>
            <transferAgentLei>HPFHU0OQ28E4N0NFVK49</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-NY" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>The Bank of New York Mellon</shareholderServiceAgentName>
            <shareholderServiceAgentLei>HPFHU0OQ28E4N0NFVK49</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-NY" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>BNY Mellon Investment Servicing (US) Inc.</adminName>
            <adminLei>549300CFZQLI9QMJ1Z03</adminLei>
            <adminStateCountry adminState="US-DE" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>Y</isAdminSubAdmin>
          </admin>
          <admin>
            <adminName>Gabelli Funds, LLC</adminName>
            <adminLei>549300JDTNRQK8NMTG03</adminLei>
            <adminStateCountry adminState="US-NY" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>G.Research, LLC</brokerDealerName>
            <brokerDealerFileNo>008-21373</brokerDealerFileNo>
            <brokerDealerCrdNo>000007353</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>4449.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>G.distributors, LLC</brokerDealerName>
            <brokerDealerFileNo>008-68697</brokerDealerFileNo>
            <brokerDealerCrdNo>000155071</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>Stifel, Nicolaus &amp; Company, Incorporated</brokerName>
            <brokerFileNo>008-01447</brokerFileNo>
            <brokerCrdNo>000000793</brokerCrdNo>
            <brokerLei>5WUVMA08EYG4KEUPW589</brokerLei>
            <brokerStateCountry brokerState="US-MO" brokerCountry="US"/>
            <grossCommission>100.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>MKM PARTNERS LLC</brokerName>
            <brokerFileNo>008-53436</brokerFileNo>
            <brokerCrdNo>000114666</brokerCrdNo>
            <brokerLei>25490041O5W104HFWA62</brokerLei>
            <brokerStateCountry brokerState="US-CT" brokerCountry="US"/>
            <grossCommission>16.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>G.RESEARCH, LLC</brokerName>
            <brokerFileNo>008-21373</brokerFileNo>
            <brokerCrdNo>000007353</brokerCrdNo>
            <brokerLei>N/A</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>4449.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>Needham &amp; Company, LLC</brokerName>
            <brokerFileNo>008-33772</brokerFileNo>
            <brokerCrdNo>000016360</brokerCrdNo>
            <brokerLei>254900J2GFQ4J4NK1J89</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>94.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>CANTOR FITZGERALD &amp; CO.</brokerName>
            <brokerFileNo>008-00201</brokerFileNo>
            <brokerCrdNo>000000134</brokerCrdNo>
            <brokerLei>5493004J7H4GCPG6OB62</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>148.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>RBC CAPITAL MARKETS, LLC</brokerName>
            <brokerFileNo>008-45411</brokerFileNo>
            <brokerCrdNo>000031194</brokerCrdNo>
            <brokerLei>549300LCO2FLSSVFFR64</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>63.000000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>4869.000000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>RBC CAPITAL MARKETS LLC</principalName>
            <principalFileNo>008-45411</principalFileNo>
            <principalCrdNo>000031194</principalCrdNo>
            <principalLei>549300LCO2FLSSVFFR64</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1239901.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>Daiwa Capital Markets America, Inc.</principalName>
            <principalFileNo>008-12242</principalFileNo>
            <principalCrdNo>000001576</principalCrdNo>
            <principalLei>M67H5PRC0NQKM73ZAS82</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>519892.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>NOMURA SECURITIES INTERNATIONAL, INC.</principalName>
            <principalFileNo>008-15255</principalFileNo>
            <principalCrdNo>000004297</principalCrdNo>
            <principalLei>OXTKY6Q8X53C9ILVV871</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>774986.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BNY MELLON CAPITAL MARKETS, LLC</principalName>
            <principalFileNo>008-35255</principalFileNo>
            <principalCrdNo>000017454</principalCrdNo>
            <principalLei>VJW2DOOHGDT6PR0ZRO63</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>6136875.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
          <principalTransaction>
            <principalName>BARCLAYS CAPITAL, INC.</principalName>
            <principalFileNo>008-41342</principalFileNo>
            <principalCrdNo>000019714</principalCrdNo>
            <principalLei>AC28XWWI3WIBK2824319</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>219991.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>8891645.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>9288661.000000000000</mnthlyAvgNetAssets>
        <dailyAvgNetAssets>0.000000000000</dailyAvgNetAssets>
        <hasLineOfCredit>N</hasLineOfCredit>
        <isInterfundLending>N</isInterfundLending>
        <isInterfundBorrowing>N</isInterfundBorrowing>
      </managementInvestmentQuestion>
      <managementInvestmentQuestion>
        <mgmtInvFundName>Gabelli Growth Innovators ETF</mgmtInvFundName>
        <mgmtInvSeriesId>S000069038</mgmtInvSeriesId>
        <mgmtInvLei>00000000000000000000</mgmtInvLei>
        <isFirstFilingByFund>Y</isFirstFilingByFund>
        <numAuthorizedClass>1</numAuthorizedClass>
        <numAddedClass>1</numAddedClass>
        <numTerminatedClass>0</numTerminatedClass>
        <sharesOutstandings>
          <sharesOutstanding sharesOutstandingClassName="Gabelli Growth Innovators ETF" sharesOutstandingClassId="C000220751" sharesOutstandingTickerSymbol="GGRW"/>
        </sharesOutstandings>
        <fundTypes>
          <fundType>Exchange-Traded Fund</fundType>
        </fundTypes>
        <isNonDiversifiedCompany>Y</isNonDiversifiedCompany>
        <isForeignSubsidiary>N</isForeignSubsidiary>
        <isFundSecuritiesLending>Y</isFundSecuritiesLending>
        <didFundLendSecurities>N</didFundLendSecurities>
        <paymentToAgentManagerType>N/A</paymentToAgentManagerType>
        <avgPortfolioSecuritiesValue>N/A</avgPortfolioSecuritiesValue>
        <netIncomeSecuritiesLending>N/A</netIncomeSecuritiesLending>
        <relyOnRuleTypes>
          <relyOnRuleType>Rule 17e-1 (17 CFR 270.17e-1)</relyOnRuleType>
        </relyOnRuleTypes>
        <isExpenseLimitationInPlace>N</isExpenseLimitationInPlace>
        <isExpenseReducedOrWaived>N</isExpenseReducedOrWaived>
        <isFeesWaivedRecoupable>N</isFeesWaivedRecoupable>
        <isExpenseWaivedRecoupable>N</isExpenseWaivedRecoupable>
        <investmentAdvisers>
          <investmentAdviser>
            <investmentAdviserName>Gabelli Funds, LLC</investmentAdviserName>
            <investmentAdviserFileNo>801-37706</investmentAdviserFileNo>
            <investmentAdviserCrdNo>000104949</investmentAdviserCrdNo>
            <investmentAdviserLei>549300JDTNRQK8NMTG03</investmentAdviserLei>
            <investmentAdviserStateCountry investmentAdviserState="US-NY" investmentAdviserCountry="US"/>
            <isInvestmentAdviserHired>N</isInvestmentAdviserHired>
          </investmentAdviser>
        </investmentAdvisers>
        <transferAgents>
          <transferAgent>
            <transferAgentName>The Bank of New York Mellon</transferAgentName>
            <transferAgentFileNo>085-05006</transferAgentFileNo>
            <transferAgentLei>HPFHU0OQ28E4N0NFVK49</transferAgentLei>
            <transferAgentStateCountry transferAgentState="US-NY" transferAgentCountry="US"/>
            <isTransferAgentAffiliated>N</isTransferAgentAffiliated>
            <isTransferAgentSubAgent>N</isTransferAgentSubAgent>
          </transferAgent>
        </transferAgents>
        <isTransferAgentHiredOrTerminated>N</isTransferAgentHiredOrTerminated>
        <isPricingServiceHiredOrTerminated>N</isPricingServiceHiredOrTerminated>
        <custodians>
          <custodian>
            <custodianName>The Bank of New York Mellon</custodianName>
            <custodianLei>HPFHU0OQ28E4N0NFVK49</custodianLei>
            <custodianStateCountry custodianState="US-NY" custodianCountry="US"/>
            <isCustodianAffiliated>N</isCustodianAffiliated>
            <isSubCustodian>N</isSubCustodian>
            <custodyType>Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))</custodyType>
          </custodian>
        </custodians>
        <isCustodianHiredOrTerminated>N</isCustodianHiredOrTerminated>
        <shareholderServicingAgents>
          <shareholderServicingAgent>
            <shareholderServiceAgentName>The Bank of New York Mellon</shareholderServiceAgentName>
            <shareholderServiceAgentLei>HPFHU0OQ28E4N0NFVK49</shareholderServiceAgentLei>
            <shareholderServiceAgentStateCountry shareholderServiceAgentState="US-NY" shareholderServiceAgentCountry="US"/>
            <isShareholderServiceAgentAffiliated>N</isShareholderServiceAgentAffiliated>
            <isShareholderServiceAgentSubshare>N</isShareholderServiceAgentSubshare>
          </shareholderServicingAgent>
        </shareholderServicingAgents>
        <isShareholderServiceHiredTerminated>N</isShareholderServiceHiredTerminated>
        <admins>
          <admin>
            <adminName>BNY Mellon Investment Servicing (US) Inc.</adminName>
            <adminLei>549300CFZQLI9QMJ1Z03</adminLei>
            <adminStateCountry adminState="US-DE" adminCountry="US"/>
            <isAdminAffiliated>N</isAdminAffiliated>
            <isAdminSubAdmin>Y</isAdminSubAdmin>
          </admin>
          <admin>
            <adminName>Gabelli Funds, LLC</adminName>
            <adminLei>549300JDTNRQK8NMTG03</adminLei>
            <adminStateCountry adminState="US-NY" adminCountry="US"/>
            <isAdminAffiliated>Y</isAdminAffiliated>
            <isAdminSubAdmin>N</isAdminSubAdmin>
          </admin>
        </admins>
        <isAdminHiredOrTerminated>N</isAdminHiredOrTerminated>
        <brokerDealers>
          <brokerDealer>
            <brokerDealerName>G.Research, LLC</brokerDealerName>
            <brokerDealerFileNo>008-21373</brokerDealerFileNo>
            <brokerDealerCrdNo>000007353</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>941.000000000000</brokerDealerCommission>
          </brokerDealer>
          <brokerDealer>
            <brokerDealerName>G.distributors, LLC</brokerDealerName>
            <brokerDealerFileNo>008-68697</brokerDealerFileNo>
            <brokerDealerCrdNo>000155071</brokerDealerCrdNo>
            <brokerDealerLei>N/A</brokerDealerLei>
            <brokerDealerStateCountry brokerDealerState="US-NY" brokerDealerCountry="US"/>
            <brokerDealerCommission>0.000000000000</brokerDealerCommission>
          </brokerDealer>
        </brokerDealers>
        <brokers>
          <broker>
            <brokerName>Stifel, Nicolaus &amp; Company, Incorporated</brokerName>
            <brokerFileNo>008-01447</brokerFileNo>
            <brokerCrdNo>000000793</brokerCrdNo>
            <brokerLei>5WUVMA08EYG4KEUPW589</brokerLei>
            <brokerStateCountry brokerState="US-MO" brokerCountry="US"/>
            <grossCommission>7.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>G.RESEARCH, LLC</brokerName>
            <brokerFileNo>008-21373</brokerFileNo>
            <brokerCrdNo>000007353</brokerCrdNo>
            <brokerLei>N/A</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>941.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>CANTOR FITZGERALD &amp; CO.</brokerName>
            <brokerFileNo>008-00201</brokerFileNo>
            <brokerCrdNo>000000134</brokerCrdNo>
            <brokerLei>5493004J7H4GCPG6OB62</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>18.000000000000</grossCommission>
          </broker>
          <broker>
            <brokerName>RBC CAPITAL MARKETS, LLC</brokerName>
            <brokerFileNo>008-45411</brokerFileNo>
            <brokerCrdNo>000031194</brokerCrdNo>
            <brokerLei>549300LCO2FLSSVFFR64</brokerLei>
            <brokerStateCountry brokerState="US-NY" brokerCountry="US"/>
            <grossCommission>8.000000000000</grossCommission>
          </broker>
        </brokers>
        <aggregateCommission>974.000000000000</aggregateCommission>
        <principalTransactions>
          <principalTransaction>
            <principalName>BNY MELLON CAPITAL MARKETS, LLC</principalName>
            <principalFileNo>008-35255</principalFileNo>
            <principalCrdNo>000017454</principalCrdNo>
            <principalLei>VJW2DOOHGDT6PR0ZRO63</principalLei>
            <principalStateCountry principalState="US-NY" principalCountry="US"/>
            <principalTotalPurchaseSale>1301160.000000000000</principalTotalPurchaseSale>
          </principalTransaction>
        </principalTransactions>
        <principalAggregatePurchase>1301160.000000000000</principalAggregatePurchase>
        <isBrokerageResearchPayment>N</isBrokerageResearchPayment>
        <mnthlyAvgNetAssets>3709958.000000000000</mnthlyAvgNetAssets>
        <dailyAvgNetAssets>0.000000000000</dailyAvgNetAssets>
        <hasLineOfCredit>N</hasLineOfCredit>
        <isInterfundLending>N</isInterfundLending>
        <isInterfundBorrowing>N</isInterfundBorrowing>
      </managementInvestmentQuestion>
    </managementInvestmentQuestionSeriesInfo>
    <exchangeSeriesInfo>
      <exchangeTradedFund>
        <fundName>Gabelli Love Our Planet &amp; People ETF</fundName>
        <etfSeriesId>S000069043</etfSeriesId>
        <securityExchanges>
          <securityExchange fundExchange="ARCX" fundsTickerSymbol="LOPP"/>
        </securityExchanges>
        <authorizedParticipants>
          <authorizedParticipant authorizedParticipantName="BNY Mellon Capital Markets, LLC" authorizedParticipantFileNo="008-35255" authorizedParticipantCrdNo="000017454" authorizedParticipantLei="VJW2DOOHGDT6PR0ZRO63" authorizedParticipantPurchaseValue="6979671.940000000000" authorizedParticipantRedeemValue="0.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Cantor Fitzgerald &amp; Co." authorizedParticipantFileNo="008-00201" authorizedParticipantCrdNo="000000134" authorizedParticipantLei="5493004J7H4GCPG6OB62" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="0.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Virtu Americas LLC" authorizedParticipantFileNo="008-68193" authorizedParticipantCrdNo="000149823" authorizedParticipantLei="549300RA02N3BNSWBV74" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="0.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Goldman Sachs &amp; Co. LLC" authorizedParticipantFileNo="008-00129" authorizedParticipantCrdNo="000000361" authorizedParticipantLei="FOR8UP27PHTHYVLBNG30" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="0.000000000000"/>
        </authorizedParticipants>
        <isCollateralRequired>Y</isCollateralRequired>
        <creationUnitNumOfShares>5000.000000000000</creationUnitNumOfShares>
        <averagePercentagePurchased>12.080000000000</averagePercentagePurchased>
        <standardDeviationPurchased>5.230000000000</standardDeviationPurchased>
        <creationUnitPurchasedInKind>87.920000000000</creationUnitPurchasedInKind>
        <creationUnitPurchasedSDInKind>5.230000000000</creationUnitPurchasedSDInKind>
        <averagePercentageRedeemed>0.000000000000</averagePercentageRedeemed>
        <percentSDRedeemed>0.000000000000</percentSDRedeemed>
        <creationUnitPercentageRedeemedInKind>0.000000000000</creationUnitPercentageRedeemedInKind>
        <creationUnitSDRedeemedInKind>0.000000000000</creationUnitSDRedeemedInKind>
        <creationUnitTransactionFeePerUnit>0.000000000000</creationUnitTransactionFeePerUnit>
        <creationUnitTransactionFeeManyUnits>333.330000000000</creationUnitTransactionFeeManyUnits>
        <creationUnitTransactionFeePercentagePerUnit>0.000000000000</creationUnitTransactionFeePercentagePerUnit>
        <creationUnitTransactionFeeCashPerUnit>0.000000000000</creationUnitTransactionFeeCashPerUnit>
        <creationUnitTransactionFeeCashManyUnits>333.330000000000</creationUnitTransactionFeeCashManyUnits>
        <creationUnitTransactionFeeCashPercentagePerUnit>0.000000000000</creationUnitTransactionFeeCashPercentagePerUnit>
        <purchaseCreationUnitDollarPerUnit>0.000000000000</purchaseCreationUnitDollarPerUnit>
        <purchaseCreationUnitDollarPerMoreUnits>0.000000000000</purchaseCreationUnitDollarPerMoreUnits>
        <purchaseCreationUnitDollarPercentagePerUnit>0.000000000000</purchaseCreationUnitDollarPercentagePerUnit>
        <purchaseCreationUnitCashPerUnit>0.000000000000</purchaseCreationUnitCashPerUnit>
        <purchaseCreationUnitCashPerMoreUnits>0.000000000000</purchaseCreationUnitCashPerMoreUnits>
        <purchaseCreationUnitCashPercentagePerUnit>0.000000000000</purchaseCreationUnitCashPercentagePerUnit>
        <isInKindETF>N</isInKindETF>
      </exchangeTradedFund>
      <exchangeTradedFund>
        <fundName>Gabelli Growth Innovators ETF</fundName>
        <etfSeriesId>S000069038</etfSeriesId>
        <securityExchanges>
          <securityExchange fundExchange="ARCX" fundsTickerSymbol="GGRW"/>
        </securityExchanges>
        <authorizedParticipants>
          <authorizedParticipant authorizedParticipantName="BNY Mellon Capital Markets, LLC" authorizedParticipantFileNo="008-35255" authorizedParticipantCrdNo="000017454" authorizedParticipantLei="VJW2DOOHGDT6PR0ZRO63" authorizedParticipantPurchaseValue="1302861.250000000000" authorizedParticipantRedeemValue="0.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Cantor Fitzgerald &amp; Co." authorizedParticipantFileNo="008-00201" authorizedParticipantCrdNo="000000134" authorizedParticipantLei="5493004J7H4GCPG6OB62" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="0.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Virtu Americas LLC" authorizedParticipantFileNo="008-68193" authorizedParticipantCrdNo="000149823" authorizedParticipantLei="549300RA02N3BNSWBV74" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="0.000000000000"/>
          <authorizedParticipant authorizedParticipantName="Goldman Sachs &amp; Co. LLC" authorizedParticipantFileNo="008-00129" authorizedParticipantCrdNo="000000361" authorizedParticipantLei="FOR8UP27PHTHYVLBNG30" authorizedParticipantPurchaseValue="0.000000000000" authorizedParticipantRedeemValue="0.000000000000"/>
        </authorizedParticipants>
        <isCollateralRequired>Y</isCollateralRequired>
        <creationUnitNumOfShares>5000.000000000000</creationUnitNumOfShares>
        <averagePercentagePurchased>0.130000000000</averagePercentagePurchased>
        <standardDeviationPurchased>0.420000000000</standardDeviationPurchased>
        <creationUnitPurchasedInKind>99.870000000000</creationUnitPurchasedInKind>
        <creationUnitPurchasedSDInKind>0.420000000000</creationUnitPurchasedSDInKind>
        <averagePercentageRedeemed>0.000000000000</averagePercentageRedeemed>
        <percentSDRedeemed>0.000000000000</percentSDRedeemed>
        <creationUnitPercentageRedeemedInKind>0.000000000000</creationUnitPercentageRedeemedInKind>
        <creationUnitSDRedeemedInKind>0.000000000000</creationUnitSDRedeemedInKind>
        <creationUnitTransactionFeePerUnit>0.000000000000</creationUnitTransactionFeePerUnit>
        <creationUnitTransactionFeeManyUnits>300.000000000000</creationUnitTransactionFeeManyUnits>
        <creationUnitTransactionFeePercentagePerUnit>0.000000000000</creationUnitTransactionFeePercentagePerUnit>
        <creationUnitTransactionFeeCashPerUnit>0.000000000000</creationUnitTransactionFeeCashPerUnit>
        <creationUnitTransactionFeeCashManyUnits>300.000000000000</creationUnitTransactionFeeCashManyUnits>
        <creationUnitTransactionFeeCashPercentagePerUnit>0.000000000000</creationUnitTransactionFeeCashPercentagePerUnit>
        <purchaseCreationUnitDollarPerUnit>0.000000000000</purchaseCreationUnitDollarPerUnit>
        <purchaseCreationUnitDollarPerMoreUnits>0.000000000000</purchaseCreationUnitDollarPerMoreUnits>
        <purchaseCreationUnitDollarPercentagePerUnit>0.000000000000</purchaseCreationUnitDollarPercentagePerUnit>
        <purchaseCreationUnitCashPerUnit>0.000000000000</purchaseCreationUnitCashPerUnit>
        <purchaseCreationUnitCashPerMoreUnits>0.000000000000</purchaseCreationUnitCashPerMoreUnits>
        <purchaseCreationUnitCashPercentagePerUnit>0.000000000000</purchaseCreationUnitCashPercentagePerUnit>
        <isInKindETF>N</isInKindETF>
      </exchangeTradedFund>
    </exchangeSeriesInfo>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
    </attachmentsTab>
    <signature registrantSignedName="Gabelli ETFs Trust" signedDate="2022-03-11" signature="John C. Ball" title="President"/>
  </formData>
</edgarSubmission>
