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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>SURGERY CENTER HOLDINGS INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>IMA FINANCIAL GROUP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>MEDLINE BORROWER LP</name>
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        <assetCat>LON</assetCat>
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        <fairValLevel>2</fairValLevel>
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        <name>HYPERION REFINANCE SARL</name>
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        <invCountry>LU</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>HILCORP ENERGY I/HILCORP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BlackRock Liquidity FedFund</name>
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        <fairValLevel>1</fairValLevel>
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        <name>Silver Point CLO, Ltd</name>
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        <isRestrictedSec>N</isRestrictedSec>

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        <name>Venture CDO Ltd</name>
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        <name>SPX FLOW INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>ARCHKEY HOLDINGS INC</name>
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        <name>Wellfleet CLO Ltd</name>
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        <name>ALLSPRING BUYER LLC</name>
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        <name>COMMSCOPE LLC</name>
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        <name>ARDONAGH GROUP LTD</name>
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        <name>USALCO LLC</name>
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        <name>CONNECT FINCO SARL</name>
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        <invCountry>LU</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>CELSIUS HOLDINGS INC</name>
        <lei>N/A</lei>
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        <name>ABPCI Direct Lending Fund CLO</name>
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        <name>KASEYA INC</name>
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        <name>ARCHKEY HOLDINGS INC</name>
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        <name>Carlyle Global Market Strategi</name>
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        <name>Neuberger Berman CLO Ltd</name>
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        <name>DAVITA INC</name>
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        <name>NATIONAL MENTOR HOLDINGS</name>
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        <name>Lodi Park CLO Ltd</name>
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        <name>ROCKPOINT GAS STORAGE PA</name>
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        <fairValLevel>2</fairValLevel>
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        <name>GoldenTree Loan Management US</name>
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        <fairValLevel>2</fairValLevel>
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        <name>TALEN ENERGY SUPPLY LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>USALCO LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BOXER PARENT CO INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>ECO MATERIAL TECH INC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>ROPER INDUSTRIAL PRODUCT</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-11-23</maturityDt>
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        <name>VENTURE GLOBAL LNG INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>ARES CLO Ltd</name>
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        <invCountry>KY</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>Clover Holdings 2 LLC</name>
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        <name>US FERTILITY ENTERPRISES</name>
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        <name>ZELIS PAYMENTS BUYER INC</name>
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        <name>KNOWBE4 INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>MAUSER PACKAGING SOLUT</name>
        <lei>549300DNGHXL0OMHW304</lei>
        <title>Mauser Packaging Solutions Holding Co</title>
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        <name>TITAN ACQUISITION LTD</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>USALCO LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>ENDEAVOR OPERATING CO</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-03-24</maturityDt>
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        <name>Post CLO LTD</name>
        <lei>N/A</lei>
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        <invCountry>KY</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2036-04-20</maturityDt>
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        <name>KAMAN CORP</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-02-26</maturityDt>
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        <name>VISTRA CORP</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>N/A</maturityDt>
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        <name>AIR CANADA</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-03-21</maturityDt>
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        <name>INEOS US PETROCHEM LLC</name>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-07</maturityDt>
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        <name>DYNASTY ACQUISITION CO I</name>
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        <fairValLevel>2</fairValLevel>
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        <name>MSILF Government Portfolio</name>
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        <fairValLevel>1</fairValLevel>
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        <name>HDI AEROSPACE INTERMEDIA</name>
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        <fairValLevel>2</fairValLevel>
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        <name>LIFEPOINT HEALTH INC</name>
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        <name>ALLIANCE LAUNDRY SYSTEMS</name>
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        <fairValLevel>2</fairValLevel>
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        <name>STAPLES INC</name>
        <lei>XQM2JINI1UL7642TU573</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>EG AMERICA LLC</name>
        <lei>549300BY1CRYVPEG9R57</lei>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>PERFORMANCE HEALTH HOLD</name>
        <lei>254900ZAQ0N9AHY1Q982</lei>
        <title>PERFORMANCE HEALTH HOLD</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-03-19</maturityDt>
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        <fairValLevel>2</fairValLevel>
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        <name>BOOTS GROUP FINCO LP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BCPE PEQUOD BUYER INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>PROOFPOINT INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>SOUTHERN VETERINARY PART</name>
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        <fairValLevel>2</fairValLevel>
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        <name>ADMI CORP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>ILIAD HOLDING SAS</name>
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        <invCountry>FR</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>NVENT THERMAL LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>VIAVI SOLUTIONS INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>LACKAWANNA ENERGY CENTER</name>
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        <name>Symphony CLO Ltd</name>
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        <name>USALCO LLC</name>
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        <name>S&amp;S HOLDINGS LLC</name>
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      <invstOrSec>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Babson CLO Ltd</name>
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        <fairValLevel>2</fairValLevel>
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        <name>AZORRA SOAR TLB FINANCE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>DIGICEL INTERNATIONAL FINANCE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>VIRGIN MEDIA BRISTOL LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>SOLENIS HOLDINGS LTD</name>
        <lei>N/A</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>INEOS US FINANCE LLC</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>IVI AMERICA LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>ABPCI Direct Lending Fund CLO</name>
        <lei>N/A</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>Palmer Square CLO Ltd</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>BMC SOFTWARE INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>TREASURE HOLDCO INC</name>
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        <name>FLYNN RESTAURANT GROUP</name>
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        <name>HIGHTOWER HOLDING LLC</name>
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        <name>MANITOWOC COMPANY INC</name>
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        <name>ALERA GROUP INTERMEDIATE</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Raven Acquisition Holdings LLC</name>
        <lei>N/A</lei>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>CMG MEDIA CORPORATION</name>
        <lei>N/A</lei>
        <title>CMG MEDIA CORP</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>TRANSOCEAN INC</name>
        <lei>DOL4HJ22ADYSIWES4H94</lei>
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        <assetCat>DBT</assetCat>
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        <invCountry>KY</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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      <invstOrSec>
        <name>Invesco U.S. CLO 2025-2, Ltd.</name>
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          <isin value="US46148KAA97"/>
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        <curCd>USD</curCd>
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        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2037-04-15</maturityDt>
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      <invstOrSec>
        <name>US FERTILITY ENTERPRISES</name>
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        <assetCat>LON</assetCat>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-14</maturityDt>
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      <invstOrSec>
        <name>EXAMWORKS BIDCO INC</name>
        <lei>N/A</lei>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-11-01</maturityDt>
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        <name>OPAL LLC</name>
        <lei>N/A</lei>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-04-23</maturityDt>
          <couponKind>Floating</couponKind>
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        <name>ASSUREDPARTNERS INC</name>
        <lei>549300HNDSDQWQ3L2P80</lei>
        <title>ASSUREDPARTNERS INC</title>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-02-14</maturityDt>
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        <name>GC FERRY ACQUISITION I</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>Floating</couponKind>
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        <name>HILCORP ENERGY I LP</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>AMAZON HOLDCO INC</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>HUB INTERNATIONAL LTD</name>
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        <title>HUB INTERNATIONAL LTD</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>PETSMART INC</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>ELLUCIAN HOLDINGS INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Atlas Senior Loan Fund LTD</name>
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        <invCountry>JE</invCountry>
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        <name>FERTITTA ENTERTAINMENT L</name>
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        <fairValLevel>2</fairValLevel>
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        <name>HEARTLAND DENTAL LLC</name>
        <lei>5493008FRC0GRKBN1075</lei>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>UKG INC</name>
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        <title>UKG Inc</title>
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      <invstOrSec>
        <name>SWISSPORT STRATOSPHERE U</name>
        <lei>N/A</lei>
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        <assetCat>LON</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>HUNTER DOUGLAS INC</name>
        <lei>529900811T142NS3H544</lei>
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        <assetCat>LON</assetCat>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>VISTRA OPERATIONS CO LLC</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>UFC HOLDINGS LLC</name>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-11-21</maturityDt>
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      <invstOrSec>
        <name>DYNASTY ACQUISITION CO I</name>
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        <assetCat>LON</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-31</maturityDt>
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        <name>CLARIOS GLOBAL LP</name>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-05-06</maturityDt>
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      <invstOrSec>
        <name>Ballyrock Ltd</name>
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        <title>Ballyrock CLO 26 Ltd</title>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
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        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2037-07-25</maturityDt>
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      <invstOrSec>
        <name>ASPLUNDH TREE EXPERT LLC</name>
        <lei>N/A</lei>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-05-23</maturityDt>
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      <invstOrSec>
        <name>MOHEGAN TRIBAL / MS DIG</name>
        <lei>N/A</lei>
        <title>Mohegan Tribal Gaming Authority / MS Digital Entertainment Holdings LLC</title>
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        <curCd>USD</curCd>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>DG INVESTMENT INTERMEDI</name>
        <lei>N/A</lei>
        <title>DG INVESTMENT INTERMEDI</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2033-07-25</maturityDt>
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        <name>VALVOLINE INC</name>
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        <title>VALVOLINE INC</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>TCW Ltd</name>
        <lei>N/A</lei>
        <title>TCW CLO 2024-2 Ltd</title>
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        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2037-07-17</maturityDt>
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        <name>CORAL-US CO-BORROWER LLC</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>CERDIA FINANZ GMBH</name>
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        <title>Cerdia Finanz GmbH</title>
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        <invCountry>DE</invCountry>
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        <name>FLUTTER ENTERTAINMENT PL</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-11-29</maturityDt>
          <couponKind>Floating</couponKind>
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        <name>SCIENTIFIC GAMES HOLDIN</name>
        <lei>549300W5GPFXXB6TQ330</lei>
        <title>SCIENTIFIC GAMES HOLDINGS LP</title>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-04-04</maturityDt>
          <couponKind>Floating</couponKind>
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        <name>INDY US HOLDCO LLC</name>
        <lei>N/A</lei>
        <title>INDY US HOLDCO LLC</title>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Goldman Sachs Financial Square Government Fund</name>
        <lei>549300BRJMXN4GUWZ402</lei>
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          <ticker value="FGTXX"/>
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        <curCd>USD</curCd>
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        <issuerCat>RF</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>STS OPERATING INC</name>
        <lei>549300HW5C2VGPZCHL57</lei>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>MINERALS TECHNOLOGIES INC</name>
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        <title>MINERALS TECHNOLOGIES INC</title>
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          <isin value="US60315GAH11"/>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-11-26</maturityDt>
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      <invstOrSec>
        <name>Palmer Square CLO Ltd</name>
        <lei>N/A</lei>
        <title>Palmer Square CLO 2024-2 LTD</title>
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          <isin value="US69703MAA45"/>
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        <balance>1000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1000697.00000000</valUSD>
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        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2037-07-20</maturityDt>
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      <invstOrSec>
        <name>Dryden Senior Loan Fund</name>
        <lei>N/A</lei>
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          <isin value="US26248LAE02"/>
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        <balance>1000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>999352.00000000</valUSD>
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        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>JE</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2038-04-15</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>COTIVITI INC</name>
        <lei>254900YAQHVRTG4IFI64</lei>
        <title>COTIVITI INC</title>
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          <isin value="US22164MAF41"/>
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        <balance>7000000.00000000</balance>
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        <curCd>USD</curCd>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-03-29</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>BAKELITE US HOLDCO INC</name>
        <lei>549300UCYL2XSFT5Y041</lei>
        <title>BAKELITE US HOLDCO INC</title>
        <cusip>05710LAD5</cusip>
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          <isin value="US05710LAD55"/>
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        <balance>6218750.00000000</balance>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-12-23</maturityDt>
          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>CONSOLIDATED COMMUNICATI</name>
        <lei>549300WW675Y48HDVX34</lei>
        <title>Consolidated Communications Inc</title>
        <cusip>20903XAH6</cusip>
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          <isin value="US20903XAH61"/>
          <other otherDesc="SEDOL" value="BMW6PM6"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>505225.50000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>FRONERI US INC</name>
        <lei>N/A</lei>
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          <isin value="XAG3679YAM49"/>
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        <balance>3850000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3843081.55000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-07-16</maturityDt>
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        <name>GRANT THORNTON ADVISORS</name>
        <lei>254900XS1SHU0YY3WF58</lei>
        <title>GRANT THORNTON ADVISORS</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-05-30</maturityDt>
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        <name>FLEETCOR TECHNOLOGIES INC</name>
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        <title>CORPAY TECHNOLOGIES OPERATING CO LLC</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>LERNEN US FINCO LLC</name>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2031-10-27</maturityDt>
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        <name>SETANTA AIRCRAFT LEASING</name>
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        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2028-11-06</maturityDt>
          <couponKind>Floating</couponKind>
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        <name>LSF12 CROWN US COMMERCIA</name>
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        <title>LSF12 CROWN US COMMERCIAL BIDCO LLC</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>CAMELOT US ACQUISITION LLC</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>UNIVISION COMMUNICATIONS</name>
        <lei>549300YQDE2JSGTL8V47</lei>
        <title>Univision Communications Inc</title>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>FLUTTER FINANCING BV</name>
        <lei>635400VFWPBIKJK6GN11</lei>
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        <assetCat>LON</assetCat>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <name>1261229 BC LTD</name>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>BURLINGTON COAT FACTORY</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>CHRYSAOR BIDCO SARL</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>STUDIO CITY INTL ADR</name>
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        <isRestrictedSec>Y</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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        <name>COLOSSUS ACQUIRECO LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>DELTA TOPCO INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>CONSOLIDATED COMMUNICATI</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Quikrete Holdings Inc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>LIGHTNING POWER LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>AHLSTROM HLDG 3 OY</name>
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        <title>SPA HOLDINGS 3</title>
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        <invCountry>FI</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>CREATIVE PLANNING INC</name>
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        <name>Benefit Street Partners CLO Lt</name>
        <lei>N/A</lei>
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        <name>FORTRESS TRANS &amp; INFRAST</name>
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        <title>FTAI Aviation Investors LLC</title>
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        <name>Octagon Investment Partners 48</name>
        <lei>N/A</lei>
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        <name>Orion CLO Ltd.</name>
        <lei>2138006PMRY9TD8ETL33</lei>
        <title>Orion CLO 2023-2 Ltd</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>JE</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>NABORS INDUSTRIES INC</name>
        <lei>549300VFQWRKICUFNU92</lei>
        <title>Nabors Industries Inc</title>
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        <name>Bain Capital Credit CLO, Limit</name>
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        <name>EPICOR SOFTWARE CORP</name>
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        <name>GC FERRY ACQUISITION I</name>
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        <name>TRANS UNION LLC</name>
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        <name>KKR Financial CLO Ltd</name>
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        <name>JUNE PURCHASER LLC</name>
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        <name>Madison Park Funding Ltd</name>
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        <name>GOLDEN STATE FOODS CORP</name>
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        <name>AZORRA SOAR TLB FINANCE</name>
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        <name>JOHN BEAN TECHNOLOGIES C</name>
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        <name>AGL CLO Ltd.</name>
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        <name>PRE-PAID LEGAL SERVICES</name>
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        <name>ARDONAGH FINCO LTD</name>
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        <isRestrictedSec>N</isRestrictedSec>

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        <name>GEN DIGITAL INC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Morgan Stanley Eaton Vance CLO</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>JAZZ FINANCING LUX SARL</name>
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        <invCountry>LU</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>STANDARD INDUSTRIES INC</name>
        <lei>N/A</lei>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Verde CLO Ltd</name>
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        <invCountry>KY</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>A-AP BUYER INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>USI INC/NY</name>
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        <fairValLevel>2</fairValLevel>
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        <name>QUARTZ ACQUIRECO LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>KASEYA INC</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <name>SPEEDSTER BIDCO GMBH</name>
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        <title>SPEEDSTER BIDCO GMBH</title>
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        <invCountry>DE</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>AGL CLO 3 Ltd.</name>
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        <title>AGL CLO 3 LTD</title>
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        <name>UNITI GROUP/CSL CAPITAL</name>
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        <name>ABG INTERMEDIATE HLDGS 2</name>
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        <title>ABG INTERMEDIATE HLDGS 2</title>
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        <fairValLevel>2</fairValLevel>
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        <name>ACRISURE LLC</name>
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        <name>GENESYS CLOUD SERVICES</name>
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        <name>MRP BUYER LLC</name>
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        <name>J&amp;J VENTURES GAMING LLC</name>
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        <name>KODIAK BP LLC</name>
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        <invCountry>US</invCountry>
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        <name>SKYMILES IP LTD</name>
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        <name>Invesco Senior Loan ETF</name>
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      <invstOrSec>
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        <fairValLevel>2</fairValLevel>
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        <name>Mamba Purchaser Inc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>CHEPLAPHARM ARZNEIMITTEL</name>
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        <invCountry>DE</invCountry>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Babson CLO Ltd</name>
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        <name>GRYPHON DEBT MERGER SUB</name>
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        <fairValLevel>2</fairValLevel>
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        <name>UNITED AIRLINES INC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>NEW COTAI EQUITY</name>
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        <name>Aimco</name>
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        <name>CALPINE CORP</name>
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        <name>CHRYSAOR BIDCO SARL</name>
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        <name>GLOVES BUYER INC</name>
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        <title>GLOVES BUYER INC</title>
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          <maturityDt>2032-05-24</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>8.32740000</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>STONEPEAK NILE PARENT</name>
        <lei>254900TJV3VAFZD0GU41</lei>
        <title>STONEPEAK NILE PARENT</title>
        <cusip>86184XAB0</cusip>
        <identifiers>
          <isin value="US86184XAB01"/>
          <other otherDesc="INTERNAL" value="BL4989531"/>
        </identifiers>
        <balance>4325000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>4340544.05000000</valUSD>
        <pctVal>0.611618594959</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-04-09</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>7.08270000</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>GARRETT MOTION HLD/SARL</name>
        <lei>N/A</lei>
        <title>Garrett Motion Holdings Inc / Garrett LX I Sarl</title>
        <cusip>366504AA6</cusip>
        <identifiers>
          <isin value="US366504AA61"/>
          <other otherDesc="SEDOL" value="BSCBXM9"/>
        </identifiers>
        <balance>500000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>519285.05000000</valUSD>
        <pctVal>0.073171563058</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-05-31</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>7.75000000</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>CLYDESDALE ACQUISITION</name>
        <lei>254900QKSDYFR3K5YD98</lei>
        <title>CLYDESDALE ACQUISITION HOLDINGS INC</title>
        <cusip>18972FAF9</cusip>
        <identifiers>
          <isin value="US18972FAF99"/>
          <other otherDesc="INTERNAL" value="BL5040029"/>
        </identifiers>
        <balance>97260.88670000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>97301.44000000</valUSD>
        <pctVal>0.013710578520</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2032-04-01</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>7.54760000</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>Sound Point CLO LTD</name>
        <lei>25490031SR8APTVC6E71</lei>
        <title>Sound Point CLO 2025R-1 Ltd</title>
        <cusip>83617HAA1</cusip>
        <identifiers>
          <isin value="US83617HAA14"/>
        </identifiers>
        <balance>500000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>499502.50000000</valUSD>
        <pctVal>0.070384037970</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-CBDO</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>KY</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2038-02-20</maturityDt>
          <couponKind>Floating</couponKind>
          <annualizedRt>11.90199000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <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>2025-09-23</ncom:dateSigned>
      <ncom:nameOfApplicant>Delaware Group Income Funds</ncom:nameOfApplicant>
      <ncom:signature>Dan Geatens</ncom:signature>
      <ncom:signerName>Dan Geatens</ncom:signerName>
      <ncom:title>Division Director - Head of US Fund Administration</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
