<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001947975</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A Common Stock, $0.0001 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>01/29/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001857086</issuerCik>
        <issuerName>TruGolf Holdings, Inc.</issuerName>
        <issuerCusip>243733409</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>60 North 1400 West</com:street1>
          <com:city>Centerville</com:city>
          <com:stateOrCountry>UT</com:stateOrCountry>
          <com:zipCode>84014</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Sandtrap Opportunities LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>539133</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>539133</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>539133</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>ATW Opportunities Master Fund II, LP</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>539133</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>539133</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>539133</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>ATW Partners Opportunities Management, LLC</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>539133</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>539133</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>539133</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Kerry Propper</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>539133</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>539133</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>539133</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>
      <reportingPersonName>Antonio Ruiz-Gimenez</reportingPersonName>
      <memberGroup>b</memberGroup>
      <citizenshipOrOrganization>U3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>539133</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>539133</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>539133</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.9</classPercent>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>Please see note in Item 4(a).</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>TruGolf Holdings, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>60 North 1400 West
Centerville, Utah 84014</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Sandtrap Opportunities LLC*
ATW Opportunities Master Fund II, LP*
ATW Partners Opportunities Management, LLC*
Kerry Propper*
Antonio Ruiz-Gimenez*</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1 Pennsylvania Plaza, Suite 4810
New York, New York 10119</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Sandtrap Opportunities LLC - Delaware
ATW Opportunities Master Fund II, LP - Delaware
ATW Partners Opportunities Management, LLC - Delaware
Kerry Propper - United States
Antonio Ruiz-Gimenez - Spain</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Sandtrap Opportunities LLC - 539,133*
ATW Opportunities Master Fund II, LP - 539,133*
ATW Partners Opportunities Management, LLC - 539,133*
Kerry Propper - 539,133*
Antonio Ruiz-Gimenez - 539,133*

*The Class A Common Stock (the "Shares") reported herein represents the approximate number of Shares which Sandtrap Opportunities LLC (the "Holding Company") has the right to acquire within sixty (60) days through the exercise of Series A Preferred Stock (the "Preferred Stock") issued by TruGolf Holdings, Inc. (the "Issuer"). The Holding Company is wholly owned by the private fund, ATW Opportunities Master Fund II, LP (the "Fund"). ATW Partners Opportunities Management, LLC (the "Adviser") serves as the investment manager to the Fund. Antonio Ruiz-Gimenez and Kerry Propper are control persons of the Adviser (the "Control Persons," and collectively with the Holding Company, the Fund, and the Adviser, the "Reporting Persons"). By virtue of these relationships, the Reporting Persons may be deemed to have shared voting and dispositive power with respect to the Shares owned directly by the Holding Company.

The Holding Company's Preferred Stock is subject to a blocker which prevents the Holding Company from exercising and/or converting its Preferred Stock into Shares to the extent that, upon such exercise or conversion, the Holding Company, together with its affiliates would beneficially own in excess of 9.99% of the Shares outstanding as a result of such exercise or conversion (the "Blocker").

As such, the percent of class reported herein gives effect to the Blocker and is based upon a statement in the Issuer's DEF 14A filed on January 26, 2026 that there were 4,857,445 Shares outstanding as of January 20, 2026 plus the approximate total number of Shares that the Reporting Persons can acquire upon the conversion of its Preferred Stock subject to the Blocker in accordance with Rule 13d-3(d)(1)(i) under the Act.

This Schedule 13G shall not be deemed an admission that the Reporting Persons are beneficial owners of the Shares for purposes of Section 13 of the Securities Exchange Act of 1934, as amended, or for any other purpose. Each of the Reporting Persons disclaims beneficial ownership of the Shares reported herein except to the extent of the Reporting Person's pecuniary interest, if any, therein.</amountBeneficiallyOwned>
        <classPercent>Sandtrap Opportunities LLC - 9.9%
ATW Opportunities Master Fund II, LP - 9.9%
ATW Partners Opportunities Management, LLC - 9.9%
Kerry Propper - 9.9%
Antonio Ruiz-Gimenez - 9.9%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Sandtrap Opportunities LLC - 0
ATW Opportunities Master Fund II, LP - 0
ATW Partners Opportunities Management, LLC - 0
Kerry Propper - 0
Antonio Ruiz-Gimenez - 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Sandtrap Opportunities LLC - 539,133*
ATW Opportunities Master Fund II, LP - 539,133*
ATW Partners Opportunities Management, LLC - 539,133*
Kerry Propper - 539,133*
Antonio Ruiz-Gimenez - 539,133*</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Sandtrap Opportunities LLC - 0
ATW Opportunities Master Fund II, LP - 0
ATW Partners Opportunities Management, LLC - 0
Kerry Propper - 0
Antonio Ruiz-Gimenez - 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Sandtrap Opportunities LLC - 539,133*
ATW Opportunities Master Fund II, LP - 539,133*
ATW Partners Opportunities Management, LLC - 539,133*
Kerry Propper - 539,133*
Antonio Ruiz-Gimenez - 539,133*</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <exhibitInfo>Exhibit I - JOINT FILING STATEMENT</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Sandtrap Opportunities LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kerry Propper</signature>
        <title>Kerry Propper, a Managing Member of its Manager</title>
        <date>02/04/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>ATW Opportunities Master Fund II, LP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kerry Propper</signature>
        <title>Kerry Propper, a Managing Member of the General Partner</title>
        <date>02/04/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>ATW Partners Opportunities Management, LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kerry Propper</signature>
        <title>Kerry Propper, a Managing Member</title>
        <date>02/04/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Kerry Propper</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Kerry Propper</signature>
        <title>Individually</title>
        <date>02/04/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Antonio Ruiz-Gimenez</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Antonio Ruiz-Gimenez</signature>
        <title>Individually</title>
        <date>02/04/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
