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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>PureCycle Technologies Inc</name>
        <lei>N/A</lei>
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        <curCd>USD</curCd>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Air Products and Chemicals Inc</name>
        <lei>7QEON6Y1RL5XR3R1W237</lei>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Cummins Inc</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Sustainable Opportunities Acqu</name>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>BioMarin Pharmaceutical Inc</name>
        <lei>NSLL8ITTRR0J5HEMR848</lei>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Eos Energy Enterprises Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>ING Groep NV</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Timken Co/The</name>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Resideo Technologies Inc</name>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>American Water Works Co Inc</name>
        <lei>549300DXHIJQMD5WFW18</lei>
        <title>American Water Works Co Inc</title>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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        <name>Valmont Industries Inc</name>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Evoqua Water Technologies Corp</name>
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        <title>Evoqua Water Technologies Corp</title>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Gores Holdings V Inc</name>
        <lei>N/A</lei>
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        <fairValLevel>1</fairValLevel>
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        <name>Banco Bilbao Vizcaya Argentaria SA</name>
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        <invCountry>ES</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>General Motors Co</name>
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        <name>Weyerhaeuser Co</name>
        <lei>08IRJODWFYBI7QWRGS31</lei>
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        <name>Alphabet Inc</name>
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        <name>Nomad Foods Ltd</name>
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        <invCountry>GB</invCountry>
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        <name>Republic Services Inc</name>
        <lei>NKNQHM6BLECKVOQP7O46</lei>
        <title>Republic Services Inc</title>
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        <name>Crown Holdings Inc</name>
        <lei>NYLWZIOY8PUNIT4JOE22</lei>
        <title>Crown Holdings Inc</title>
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        <name>Waste Connections Inc</name>
        <lei>549300HDLRTPBQU69P29</lei>
        <title>Waste Connections Inc</title>
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        <assetCat>EC</assetCat>
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        <name>Franklin Resources Inc</name>
        <lei>RIFQSET379FOGTEFKS80</lei>
        <title>Franklin Resources Inc</title>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>BioHiTech Global Inc</name>
        <lei>54930077H3GWV8GKWE76</lei>
        <title>BioHiTech Global Inc</title>
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          <ticker value="BHTG"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TREASURY BILL</name>
        <lei>254900HROIFWPRGM1V77</lei>
        <title>United States Treasury Bill</title>
        <cusip>9127964B2</cusip>
        <identifiers>
          <isin value="US9127964B27"/>
          <other otherDesc="SEDOL" value="BMF3X86"/>
        </identifiers>
        <balance>445000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>444992.30000000</valUSD>
        <pctVal>4.469702780182</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>UST</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2021-08-12</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Illumina Inc</name>
        <lei>SQ95QG8SR5Q56LSNF682</lei>
        <title>Illumina Inc</title>
        <cusip>452327109</cusip>
        <identifiers>
          <isin value="US4523271090"/>
          <ticker value="ILMN"/>
        </identifiers>
        <balance>150.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>70981.50000000</valUSD>
        <pctVal>0.712970107328</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Ardagh Group SA</name>
        <lei>6354006L1NWUUOPYX274</lei>
        <title>Ardagh Group SA</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="LU1565283667"/>
          <ticker value="ARD"/>
        </identifiers>
        <balance>10930.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>268003.60000000</valUSD>
        <pctVal>2.691948683199</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>IHS Markit Ltd</name>
        <lei>549300HLPTRASHS0E726</lei>
        <title>IHS Markit Ltd</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="BMG475671050"/>
          <ticker value="INFO"/>
        </identifiers>
        <balance>2351.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>264863.66000000</valUSD>
        <pctVal>2.660409713766</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Ranpak Holdings Corp</name>
        <lei>5493000Z9EZR9DCYOO86</lei>
        <title>Ranpak Holdings Corp</title>
        <cusip>75321W103</cusip>
        <identifiers>
          <isin value="US75321W1036"/>
          <ticker value="PACK"/>
        </identifiers>
        <balance>8300.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>207749.00000000</valUSD>
        <pctVal>2.086724383501</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>NextEra Energy Partners LP</name>
        <lei>5493008F4ZOQFNG3WN54</lei>
        <title>NextEra Energy Partners LP</title>
        <cusip>65341B106</cusip>
        <identifiers>
          <isin value="US65341B1061"/>
          <ticker value="NEP"/>
        </identifiers>
        <balance>3682.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>281157.52000000</valUSD>
        <pctVal>2.824072571173</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Deere &amp; Co</name>
        <lei>PWFTNG3EI0Y73OXWDH08</lei>
        <title>Deere &amp; Co</title>
        <cusip>244199105</cusip>
        <identifiers>
          <isin value="US2441991054"/>
          <ticker value="DE"/>
        </identifiers>
        <balance>432.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>152370.72000000</valUSD>
        <pctVal>1.530480034828</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Baxter International Inc</name>
        <lei>J5OIVXX3P24RJRW5CK77</lei>
        <title>Baxter International Inc</title>
        <cusip>071813109</cusip>
        <identifiers>
          <isin value="US0718131099"/>
          <ticker value="BAX"/>
        </identifiers>
        <balance>2351.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>189255.50000000</valUSD>
        <pctVal>1.900967352726</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Flex Ltd</name>
        <lei>549300EAQH74YHD07T53</lei>
        <title>Flex Ltd</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="SG9999000020"/>
          <ticker value="FLEX"/>
        </identifiers>
        <balance>10900.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>194783.00000000</valUSD>
        <pctVal>1.956488048517</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Avangrid Inc</name>
        <lei>549300OX0Q38NLSKPB49</lei>
        <title>Avangrid Inc</title>
        <cusip>05351W103</cusip>
        <identifiers>
          <isin value="US05351W1036"/>
          <ticker value="AGR"/>
        </identifiers>
        <balance>7676.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>394776.68000000</valUSD>
        <pctVal>3.965314510267</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>CNH Industrial NV</name>
        <lei>549300WGC2HZ5J67V817</lei>
        <title>CNH Industrial NV</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="NL0010545661"/>
          <ticker value="CNHI"/>
        </identifiers>
        <balance>25714.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>429938.08000000</valUSD>
        <pctVal>4.318491424418</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Xylem Inc/NY</name>
        <lei>549300DF5MV96DRYLQ48</lei>
        <title>Xylem Inc/NY</title>
        <cusip>98419M100</cusip>
        <identifiers>
          <isin value="US98419M1009"/>
          <ticker value="XYL"/>
        </identifiers>
        <balance>2351.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>282025.96000000</valUSD>
        <pctVal>2.832795573082</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>HumanCo Acquisition Corp</name>
        <lei>N/A</lei>
        <title>HumanCo Acquisition Corp</title>
        <cusip>44487N109</cusip>
        <identifiers>
          <isin value="US44487N1090"/>
          <ticker value="HMCO"/>
        </identifiers>
        <balance>4660.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>45435.00000000</valUSD>
        <pctVal>0.456369572726</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Janus Henderson Group PLC</name>
        <lei>2138009WPYMWJN3RVF44</lei>
        <title>Janus Henderson Group PLC</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="JE00BYPZJM29"/>
          <ticker value="JHG"/>
        </identifiers>
        <balance>3554.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>137930.74000000</valUSD>
        <pctVal>1.385438381856</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Rice Acquisition Corp</name>
        <lei>N/A</lei>
        <title>Rice Acquisition Corp</title>
        <cusip>762594109</cusip>
        <identifiers>
          <isin value="US7625941098"/>
          <ticker value="RICE"/>
        </identifiers>
        <balance>5428.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>97975.40000000</valUSD>
        <pctVal>0.984108978446</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Enviva Partners LP</name>
        <lei>549300WH5VXDEFM5KR81</lei>
        <title>Enviva Partners LP</title>
        <cusip>29414J107</cusip>
        <identifiers>
          <isin value="US29414J1079"/>
          <ticker value="EVA"/>
        </identifiers>
        <balance>3700.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>193917.00000000</valUSD>
        <pctVal>1.947789555065</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Hubbell Inc</name>
        <lei>54930088VDQ6840Y6597</lei>
        <title>Hubbell Inc</title>
        <cusip>443510607</cusip>
        <identifiers>
          <isin value="US4435106079"/>
          <ticker value="HUBB"/>
        </identifiers>
        <balance>1487.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>277831.08000000</valUSD>
        <pctVal>2.790660311868</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Dana Inc</name>
        <lei>KVWHW7YLZPFJM8QYNJ51</lei>
        <title>Dana Inc</title>
        <cusip>235825205</cusip>
        <identifiers>
          <isin value="US2358252052"/>
          <ticker value="DAN"/>
        </identifiers>
        <balance>9375.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>222750.00000000</valUSD>
        <pctVal>2.237401173651</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Bristol-Myers Squibb Co</name>
        <lei>HLYYNH7UQUORYSJQCN42</lei>
        <title>Bristol-Myers Squibb Co</title>
        <cusip>110122108</cusip>
        <identifiers>
          <isin value="US1101221083"/>
          <ticker value="BMY"/>
        </identifiers>
        <balance>2974.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>198722.68000000</valUSD>
        <pctVal>1.996059966164</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Unilever PLC</name>
        <lei>549300MKFYEKVRWML317</lei>
        <title>Unilever PLC</title>
        <cusip>904767704</cusip>
        <identifiers>
          <isin value="US9047677045"/>
          <ticker value="UL"/>
        </identifiers>
        <balance>3720.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>217620.00000000</valUSD>
        <pctVal>2.185873146621</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>BioLife Solutions Inc</name>
        <lei>549300G2IVCMC2TJDW72</lei>
        <title>BioLife Solutions Inc</title>
        <cusip>09062W204</cusip>
        <identifiers>
          <isin value="US09062W2044"/>
          <ticker value="BLFS"/>
        </identifiers>
        <balance>1199.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>53367.49000000</valUSD>
        <pctVal>0.536047069633</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</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>2021-08-19</ncom:dateSigned>
      <ncom:nameOfApplicant>Gabelli ETFs Trust</ncom:nameOfApplicant>
      <ncom:signature>John C. Ball</ncom:signature>
      <ncom:signerName>John C. Ball</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
