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        <name>SEMTECH CORP</name>
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            <dbtSecRefInstrument>
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        <name>HILTON WORLDWIDE HOLDINGS INC</name>
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      <invstOrSec>
        <name>ADVANCE AUTO PARTS INC</name>
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      <invstOrSec>
        <name>WESCO DISTRIBUTION INC</name>
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      <invstOrSec>
        <name>CLOUDFLARE INC</name>
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            <dbtSecRefInstrument>
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              <title>Cloudflare Inc</title>
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        <name>CUMMINS INC</name>
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      <invstOrSec>
        <name>JP MORGAN CHASE &amp; COMPANY</name>
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      <invstOrSec>
        <name>CAESARS ENTERTAINMENT INC</name>
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        <title>CZR 6 10/15/32 144A</title>
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              <title>NextEra Energy Inc</title>
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        <name>MACOM TECHNOLOGY SOLUTIONS HOLDINGS INC</name>
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              <title>MACOM Technology Solutions Holdings Inc</title>
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        <name>CADENCE DESIGN SYSTEMS INC</name>
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        <name>HEALTHCARE REALTY HOLDINGS LP</name>
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              <title>Healthcare Realty Trust Inc</title>
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        <name>BWX TECHNOLOGIES INC</name>
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              <title>BWX Technologies Inc</title>
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        <name>ALPHABET INC</name>
        <lei>5493006MHB84DD0ZWV18</lei>
        <title>ALPHABET INC SERIES A DEPOSITARY SHARES EACH REPRESENTING A 1/20TH INTEREST IN A SHARE OF 6.25% SERIES B MANDATORY CONVERTIBLE PREFERRED STOCK</title>
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      <invstOrSec>
        <name>UNITEDHEALTH GROUP INC</name>
        <lei>549300GHBMY8T5GXDE41</lei>
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        <valUSD>15266496.00000000</valUSD>
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      <invstOrSec>
        <name>ALIBABA GROUP HOLDING LTD</name>
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        <invCountry>KY</invCountry>

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            <dbtSecRefInstrument>
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              <title>Alibaba Group Holding Ltd</title>
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        <name>IRON MOUNTAIN INC (REIT)</name>
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        <name>DEERE &amp; COMPANY</name>
        <lei>PWFTNG3EI0Y73OXWDH08</lei>
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        <curCd>USD</curCd>
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      <invstOrSec>
        <name>COREWEAVE INC</name>
        <lei>984500511DP2B6186053</lei>
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          <maturityDt>2030-06-01</maturityDt>
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      <invstOrSec>
        <name>ADVANCED ENERGY INDUSTRIES INC</name>
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          <isin value="US007973AF76"/>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>N</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Advanced Energy Industries Inc</name>
              <title>Advanced Energy Industries Inc</title>
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            <currencyInfo convRatio="1.96550000" curCd="USD"/>
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      <invstOrSec>
        <name>ELI LILLY &amp; COMPANY</name>
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          <ticker value="LLY"/>
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      <invstOrSec>
        <name>HOWMET AEROSPACE INC</name>
        <lei>549300HO5WFZUT5N2T22</lei>
        <title>HOWMET AEROSPACE INC COM</title>
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          <isin value="US4432011082"/>
          <ticker value="HWM"/>
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        <balance>68815.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>19423721.90000000</valUSD>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CHUBB LTD (SWITZERLAND)</name>
        <lei>E0JAN6VLUDI1HITHT809</lei>
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          <isin value="CH0044328745"/>
          <ticker value="CB"/>
          <other otherDesc="SEDOL" value="B3BQMF6"/>
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        <balance>7945.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>2786152.60000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>CH</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MARRIOTT INTERNATIONAL INC</name>
        <lei>225YDZ14ZO8E1TXUSU86</lei>
        <title>MARRIOTT INTERNATIONAL INC CL A</title>
        <cusip>571903202</cusip>
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          <isin value="US5719032022"/>
          <ticker value="MAR"/>
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        <balance>19610.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>7311196.30000000</valUSD>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BOEING COMPANY (THE)</name>
        <lei>RVHJWBXLJ1RFUBSY1F30</lei>
        <title>BOEING COMPANY (THE) 6% SER A DEP SHS REPSTG 1/20TH INT MANDATORY CONV PFD</title>
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          <isin value="US0970232049"/>
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        <assetCat>EP</assetCat>
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        <invCountry>US</invCountry>
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        <name>ROBINHOOD MARKETS INC</name>
        <lei>213800FS5AO3YWIE6F63</lei>
        <title>HOOD 0 10/01/29</title>
        <cusip>770700AA0</cusip>
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          <isin value="US770700AA09"/>
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        <balance>6215000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>5958631.25000000</valUSD>
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          <couponKind>None</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
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            <dbtSecRefInstrument>
              <name>Robinhood Markets Inc</name>
              <title>Robinhood Markets Inc</title>
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          <isLoanByFund>N</isLoanByFund>
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        <name>WEC ENERGY GROUP INC</name>
        <lei>549300IGLYTZUK3PVP70</lei>
        <title>WEC 3.375 06/01/28</title>
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        <curCd>USD</curCd>
        <valUSD>14051280.00000000</valUSD>
        <pctVal>1.464966852375</pctVal>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>WEC Energy Group Inc</name>
              <title>WEC Energy Group Inc</title>
              <curCd>EUR</curCd>
              <identifiers>
                <cusip value="92939U106"/>
                <isin value="US92939U1060"/>
                <ticker value="1WEC"/>
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        <name>SOLARIS ENERGY INFRASTRUCTURE INC</name>
        <lei>529900MTK3C8Y8TIIC10</lei>
        <title>SEI 0.25 10/01/31</title>
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          <isin value="US83419XAB47"/>
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          <couponKind>Fixed</couponKind>
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          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
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          <dbtSecRefInstruments>
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              <name>Solaris Energy Infrastructure</name>
              <title>Solaris Energy Infrastructure Inc</title>
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                <cusip value="83418M103"/>
                <isin value="US83418M1036"/>
                <ticker value="SEI"/>
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      <invstOrSec>
        <name>HEWLETT PACKARD ENTERPRISE COMPANY</name>
        <lei>549300BX44RGX6ANDV88</lei>
        <title>HEWLETT PACKARD ENTERPRISE COMPANY 7.625% SERIES C MANDATORY CONVERTIBLE PREFERRED STOCK</title>
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          <isin value="US42824C2089"/>
          <ticker value="HPE"/>
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        <balance>139125.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>17325236.25000000</valUSD>
        <pctVal>1.806304964090</pctVal>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>CITIZENS FINANCIAL GROUP INC</name>
        <lei>2138004JDDA4ZQUPFW65</lei>
        <title>CITIZENS FINANCIAL GROUP INC COM</title>
        <cusip>174610105</cusip>
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          <isin value="US1746101054"/>
          <ticker value="CFG"/>
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        <balance>125595.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>8998881.75000000</valUSD>
        <pctVal>0.938210858526</pctVal>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>ROCKWELL AUTOMATION INC</name>
        <lei>VH3R4HHBHH12O0EXZJ88</lei>
        <title>ROCKWELL AUTOMATION INC COM</title>
        <cusip>773903109</cusip>
        <identifiers>
          <isin value="US7739031091"/>
          <ticker value="ROK"/>
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        <balance>16285.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>7818102.80000000</valUSD>
        <pctVal>0.815104492292</pctVal>
        <payoffProfile>Long</payoffProfile>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>FLEX LTD</name>
        <lei>549300EAQH74YHD07T53</lei>
        <title>FLEX LTD COM USD0.01</title>
        <cusip>000000000</cusip>
        <identifiers>
          <isin value="SG9999000020"/>
          <ticker value="FLEX"/>
          <other otherDesc="SEDOL" value="2353058"/>
        </identifiers>
        <balance>210355.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>23927881.25000000</valUSD>
        <pctVal>2.494687521622</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>SG</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>MKS INC</name>
        <lei>549300KEQATBHAGVF505</lei>
        <title>MKSI 1.25 06/01/30</title>
        <cusip>55306NAB0</cusip>
        <identifiers>
          <isin value="US55306NAB01"/>
        </identifiers>
        <balance>9035000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>18499162.50000000</valUSD>
        <pctVal>1.928696877381</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-06-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>1.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>MKS Inc</name>
              <title>MKS Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="55306N104"/>
                <isin value="US55306N1046"/>
                <ticker value="MKSI"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="6.48070000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>DREYFUS GOVERNMENT CASH MANAGE</name>
        <lei>N/A</lei>
        <title>DREYFUS GOVERNMENT CASH MANAGE</title>
        <cusip>000000000</cusip>
        <identifiers>
          <ticker value="DGCXX"/>
          <other otherDesc="INTERNAL" value="BYM4G0625"/>
        </identifiers>
        <balance>4862739.71000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4862739.71000000</valUSD>
        <pctVal>0.506982459027</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <cashCollateralCondition cashCollateralVal="4862739.71000000" isCashCollateral="Y"/>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>SNOWFLAKE INC</name>
        <lei>254900CJNSY1K7T53Z16</lei>
        <title>SNOWFLAKE INC COM SHS</title>
        <cusip>833445109</cusip>
        <identifiers>
          <isin value="US8334451098"/>
          <ticker value="SNOW"/>
        </identifiers>
        <balance>16625.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>4875780.00000000</valUSD>
        <pctVal>0.508342021472</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>MICROCHIP TECHNOLOGY INC</name>
        <lei>5493007PTFULNYZJ1R12</lei>
        <title>MICROCHIP TECHNOLOGY INC 7.50 % DEP SHS REPSTG 1/20TH PFD CONV SER A</title>
        <cusip>595017302</cusip>
        <identifiers>
          <isin value="US5950173022"/>
          <ticker value="MCHP"/>
        </identifiers>
        <balance>275885.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>17733887.80000000</valUSD>
        <pctVal>1.848910404656</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EP</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>COSTCO WHOLESALE CORP</name>
        <lei>29DX7H14B9S6O3FD6V18</lei>
        <title>COSTCO WHOLESALE CORP COM</title>
        <cusip>22160K105</cusip>
        <identifiers>
          <isin value="US22160K1051"/>
          <ticker value="COST"/>
        </identifiers>
        <balance>2680.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>2551065.20000000</valUSD>
        <pctVal>0.265970499217</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>LEVEL 3 FINANCING INC</name>
        <lei>254900AE5FEFIJOXWL19</lei>
        <title>LVLT 8.5 01/15/36 144A</title>
        <cusip>527298CQ4</cusip>
        <identifiers>
          <isin value="US527298CQ43"/>
        </identifiers>
        <balance>11605000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>12073633.11000000</valUSD>
        <pctVal>1.258780146285</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2036-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.50000000</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>BLACKROCK LIQUIDITY FUNDS</name>
        <lei>5493007YVNX55LTRQ706</lei>
        <title>BLACKROCK LIQUIDITY FUNDS FEDFUND INSTL</title>
        <cusip>09248U700</cusip>
        <identifiers>
          <isin value="US09248U7000"/>
          <ticker value="TFDXX"/>
        </identifiers>
        <balance>10733350.70000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>10733350.70000000</valUSD>
        <pctVal>1.119044171806</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>TEXAS INSTRUMENTS INC</name>
        <lei>WDJNR2L6D8RWOEB8T652</lei>
        <title>TEXAS INSTRUMENTS INC COM</title>
        <cusip>882508104</cusip>
        <identifiers>
          <isin value="US8825081040"/>
          <ticker value="TXN"/>
        </identifiers>
        <balance>35240.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>9717077.60000000</valUSD>
        <pctVal>1.013088956021</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>MCKESSON CORP</name>
        <lei>549300WZWOM80UCFSF54</lei>
        <title>MCKESSON CORP COM</title>
        <cusip>58155Q103</cusip>
        <identifiers>
          <isin value="US58155Q1031"/>
          <ticker value="MCK"/>
        </identifiers>
        <balance>6030.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>5162825.70000000</valUSD>
        <pctVal>0.538269005748</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>JOHNSON &amp; JOHNSON</name>
        <lei>549300G0CFPGEF6X2043</lei>
        <title>JOHNSON &amp; JOHNSON COM</title>
        <cusip>478160104</cusip>
        <identifiers>
          <isin value="US4781601046"/>
          <ticker value="JNJ"/>
        </identifiers>
        <balance>13835.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>3546602.25000000</valUSD>
        <pctVal>0.369763803355</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>FEDEX CORP</name>
        <lei>549300E707U7WNPZN687</lei>
        <title>FEDEX CORP COM</title>
        <cusip>31428X106</cusip>
        <identifiers>
          <isin value="US31428X1063"/>
          <ticker value="FDX"/>
        </identifiers>
        <balance>20175.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>6201795.00000000</valUSD>
        <pctVal>0.646590495686</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>UBER TECHNOLOGIES INC</name>
        <lei>549300B2FTG34FILDR98</lei>
        <title>UBER 0.875 12/01/28 2028</title>
        <cusip>90353TAM2</cusip>
        <identifiers>
          <isin value="US90353TAM27"/>
        </identifiers>
        <balance>2780000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>3276230.00000000</valUSD>
        <pctVal>0.341575169718</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-12-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>0.87500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
          <isMandatoryConvrtbl>N</isMandatoryConvrtbl>
          <isContngtConvrtbl>Y</isContngtConvrtbl>
          <dbtSecRefInstruments>
            <dbtSecRefInstrument>
              <name>Uber Technologies Inc</name>
              <title>Uber Technologies Inc</title>
              <curCd>USD</curCd>
              <identifiers>
                <cusip value="90353T100"/>
                <isin value="US90353T1007"/>
                <ticker value="UBER"/>
              </identifiers>
            </dbtSecRefInstrument>
          </dbtSecRefInstruments>
          <currencyInfos>
            <currencyInfo convRatio="13.78480000" curCd="USD"/>
          </currencyInfos>
          <delta>XXXX</delta>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>LAM RESEARCH CORP</name>
        <lei>549300I4GMO6D34U1T02</lei>
        <title>LAM RESEARCH CORP COM NEW</title>
        <cusip>512807306</cusip>
        <identifiers>
          <isin value="US5128073062"/>
          <ticker value="LRCX"/>
        </identifiers>
        <balance>43565.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>12765416.30000000</valUSD>
        <pctVal>1.330904496691</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>CATERPILLAR INC</name>
        <lei>WRJR7GS4GTRECRRTVX92</lei>
        <title>CATERPILLAR INC COM</title>
        <cusip>149123101</cusip>
        <identifiers>
          <isin value="US1491231015"/>
          <ticker value="CAT"/>
        </identifiers>
        <balance>19600.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>15970276.00000000</valUSD>
        <pctVal>1.665038698487</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="The Registrant has entered into a Master Margin Loan Agreement and a Securities Lending Authorization Agreement (SLAA) with a commercial bank (the Bank). The SLAA allows the Registrant to loan securities to qualified brokers and the Bank is responsible for the administration and management of the Registrants securities lending program. The Registrant shares a portion of the revenue it receives from lending those securities with the Bank. The securities lending program is not a standalone program and proceeds from lending activities are utilized for borrowings by the Registrant. As of month-end, $25000000 in proceeds from securities lending were used to purchase additional securities by the Registrant." noteItem="C.12.a"/>
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-09-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus AllianzGI Artificial Intelligence &amp; Technology Opportunities 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>
