<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<schemaVersion>X0202</schemaVersion>
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<filerInfo>
<filer>
<filerCredentials>
<cik>0000019617</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>
</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>1</amendmentNo>
<securitiesClassTitle>Class A common stock, $0.0001 par value</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>06/30/2026</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0002065708</issuerCik>
<issuerName>Andersen Group Inc.</issuerName>
<issuerCusips>
<issuerCusipNumber>033853102</issuerCusipNumber>
</issuerCusips>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>333 Bush Street</com:street1>
<com:street2>Suite 1700</com:street2>
<com:city>San Francisco</com:city>
<com:stateOrCountry>CA</com:stateOrCountry>
<com:zipCode>94104</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>
<reportingPersonName>JPMORGAN CHASE &amp; CO.</reportingPersonName>
<citizenshipOrOrganization>DE</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>1365521.0</soleVotingPower>
<sharedVotingPower>0.0</sharedVotingPower>
<soleDispositivePower>1412823.0</soleDispositivePower>
<sharedDispositivePower>0.0</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1412823.0</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<classPercent>10.4</classPercent>
<typeOfReportingPerson>HC</typeOfReportingPerson>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>Andersen Group Inc.</issuerName>
<issuerPrincipalExecutiveOfficeAddress>333 Bush Street Suite 1700 San Francisco CA 94104</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>JPMORGAN CHASE &amp; CO.</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>270 Park Avenue,,New York, NY 10017</principalBusinessOfficeOrResidenceAddress>
<citizenship>DE</citizenship>
</item2>
<item3>
<notApplicableFlag>N</notApplicableFlag>
<typeOfPersonFiling>HC</typeOfPersonFiling>
</item3>
<item4>
<amountBeneficiallyOwned>1412823</amountBeneficiallyOwned>
<classPercent>10.4</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>1365521</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>1412823</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
<classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
</item5>
<item6>
<notApplicableFlag>N</notApplicableFlag>
<ownershipMoreThan5PercentOnBehalfOfAnotherPerson>Not Applicable</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
</item6>
<item7>
<notApplicableFlag>N</notApplicableFlag>
<subsidiaryIdentificationAndClassification>JPMorgan Asset Management (UK) Limited;
JPMorgan Chase Bank, National Association;
J.P. Morgan Investment Management Inc.
</subsidiaryIdentificationAndClassification>
</item7>
<item8>
<notApplicableFlag>N</notApplicableFlag>
<identificationAndClassificationOfGroupMembers>Not Applicable</identificationAndClassificationOfGroupMembers>
</item8>
<item9>
<notApplicableFlag>N</notApplicableFlag>
<groupDissolutionNotice>Not Applicable</groupDissolutionNotice>
</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 acquired and are held in the ordinary course of business and 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>
<signatureInformation>
<reportingPersonName>JPMORGAN CHASE &amp; CO.</reportingPersonName>
<signatureDetails>
<signature>Rachel Tsvaygoft</signature>
<title>Vice President</title>
<date>07/27/2026</date>
</signatureDetails>
</signatureInformation>
</formData>
</edgarSubmission>
