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        <valUSD>453374.20000000</valUSD>
        <pctVal>4.041951179298</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>MarketAxess Holdings Inc</name>
        <lei>5493002U1CA1XJOVID83</lei>
        <title>MarketAxess Holdings Inc</title>
        <cusip>57060D108</cusip>
        <identifiers>
          <isin value="US57060D1081"/>
          <ticker value="MKTX"/>
        </identifiers>
        <balance>1389.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>406768.65000000</valUSD>
        <pctVal>3.626450346246</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>FactSet Research Systems Inc</name>
        <lei>549300ZSJE7NBK6K9P30</lei>
        <title>FactSet Research Systems Inc</title>
        <cusip>303075105</cusip>
        <identifiers>
          <isin value="US3030751057"/>
          <ticker value="FDS"/>
        </identifiers>
        <balance>888.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>423620.40000000</valUSD>
        <pctVal>3.776688164776</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>Rightmove PLC</name>
        <lei>2138001JXGCFKBXYB828</lei>
        <title>Rightmove PLC</title>
        <cusip>76657Y101</cusip>
        <identifiers>
          <isin value="US76657Y1010"/>
          <ticker value="RTMVY"/>
        </identifiers>
        <balance>32722.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>486229.29000000</valUSD>
        <pctVal>4.334863016301</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>GB</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Aspen Technology Inc</name>
        <lei>254900545H80W6GA2J08</lei>
        <title>Aspen Technology Inc</title>
        <cusip>29109X106</cusip>
        <identifiers>
          <isin value="US29109X1063"/>
          <ticker value="AZPN"/>
        </identifiers>
        <balance>1615.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>355542.25000000</valUSD>
        <pctVal>3.169753410489</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>West Pharmaceutical Services I</name>
        <lei>5493007NKRGM1RJQ1P16</lei>
        <title>West Pharmaceutical Services Inc</title>
        <cusip>955306105</cusip>
        <identifiers>
          <isin value="US9553061055"/>
          <ticker value="WST"/>
        </identifiers>
        <balance>1536.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>540856.32000000</valUSD>
        <pctVal>4.821877469990</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>Jack Henry &amp; Associates Inc</name>
        <lei>529900X1QS8C54W0JB21</lei>
        <title>Jack Henry &amp; Associates Inc</title>
        <cusip>426281101</cusip>
        <identifiers>
          <isin value="US4262811015"/>
          <ticker value="JKHY"/>
        </identifiers>
        <balance>2072.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>338585.52000000</valUSD>
        <pctVal>3.018579667430</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>SiteOne Landscape Supply Inc</name>
        <lei>5299008LX7SBD4HIAU03</lei>
        <title>SiteOne Landscape Supply Inc</title>
        <cusip>82982L103</cusip>
        <identifiers>
          <isin value="US82982L1035"/>
          <ticker value="SITE"/>
        </identifiers>
        <balance>2024.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>328900.00000000</valUSD>
        <pctVal>2.932230689067</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>TransUnion</name>
        <lei>549300ZS772LUNUMRB03</lei>
        <title>TransUnion</title>
        <cusip>89400J107</cusip>
        <identifiers>
          <isin value="US89400J1079"/>
          <ticker value="TRU"/>
        </identifiers>
        <balance>3368.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>231415.28000000</valUSD>
        <pctVal>2.063128567756</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>Atrion Corp</name>
        <lei>N/A</lei>
        <title>Atrion Corp</title>
        <cusip>049904105</cusip>
        <identifiers>
          <isin value="US0499041053"/>
          <ticker value="ATRI"/>
        </identifiers>
        <balance>477.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>180682.83000000</valUSD>
        <pctVal>1.610835327192</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>Ryan Specialty Holdings Inc</name>
        <lei>N/A</lei>
        <title>Ryan Specialty Holdings Inc</title>
        <cusip>78351F107</cusip>
        <identifiers>
          <isin value="US78351F1075"/>
          <ticker value="RYAN"/>
        </identifiers>
        <balance>11896.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>511765.92000000</valUSD>
        <pctVal>4.562528842331</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>Azenta Inc</name>
        <lei>35ZN6X1ANPH25YN32Y17</lei>
        <title>Azenta Inc</title>
        <cusip>114340102</cusip>
        <identifiers>
          <isin value="US1143401024"/>
          <ticker value="AZTA"/>
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        <balance>3940.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>256651.60000000</valUSD>
        <pctVal>2.288117050526</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>Fair Isaac Corp</name>
        <lei>RI6HET5SJUEY30V1PS26</lei>
        <title>Fair Isaac Corp</title>
        <cusip>303250104</cusip>
        <identifiers>
          <isin value="US3032501047"/>
          <ticker value="FICO"/>
        </identifiers>
        <balance>634.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>737982.34000000</valUSD>
        <pctVal>6.579308195006</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>Teledyne Technologies Inc</name>
        <lei>549300VSMO9KYQWDND94</lei>
        <title>Teledyne Technologies Inc</title>
        <cusip>879360105</cusip>
        <identifiers>
          <isin value="US8793601050"/>
          <ticker value="TDY"/>
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        <balance>942.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>420405.18000000</valUSD>
        <pctVal>3.748023626144</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>Bentley Systems Inc</name>
        <lei>549300WVEHPGE0Z56F71</lei>
        <title>Bentley Systems Inc</title>
        <cusip>08265T208</cusip>
        <identifiers>
          <isin value="US08265T2087"/>
          <ticker value="BSY"/>
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        <balance>10097.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>526861.46000000</valUSD>
        <pctVal>4.697109583152</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>Verisk Analytics Inc</name>
        <lei>549300I1YSWNIRKBWP67</lei>
        <title>Verisk Analytics Inc</title>
        <cusip>92345Y106</cusip>
        <identifiers>
          <isin value="US92345Y1064"/>
          <ticker value="VRSK"/>
        </identifiers>
        <balance>1605.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>383370.30000000</valUSD>
        <pctVal>3.417847853259</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>HEICO Corp</name>
        <lei>529900O1DTDLCJ7L0I14</lei>
        <title>HEICO Corp</title>
        <cusip>422806208</cusip>
        <identifiers>
          <isin value="US4228062083"/>
          <ticker value="HEI/A"/>
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        <balance>3636.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>517911.84000000</valUSD>
        <pctVal>4.617321348371</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>Moelis &amp; Co</name>
        <lei>549300891QNU7VTQUR83</lei>
        <title>Moelis &amp; Co</title>
        <cusip>60786M105</cusip>
        <identifiers>
          <isin value="US60786M1053"/>
          <ticker value="MC"/>
        </identifiers>
        <balance>4872.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>273465.36000000</valUSD>
        <pctVal>2.438016178135</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>Lamb Weston Holdings Inc</name>
        <lei>5493005SMYID1D2OY946</lei>
        <title>Lamb Weston Holdings Inc</title>
        <cusip>513272104</cusip>
        <identifiers>
          <isin value="US5132721045"/>
          <ticker value="LW"/>
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        <balance>3610.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>390204.90000000</valUSD>
        <pctVal>3.478780124063</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>Clearwater Analytics Holdings</name>
        <lei>N/A</lei>
        <title>Clearwater Analytics Holdings Inc</title>
        <cusip>185123106</cusip>
        <identifiers>
          <isin value="US1851231068"/>
          <ticker value="CWAN"/>
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        <balance>17799.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>356513.97000000</valUSD>
        <pctVal>3.178416551885</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>Saia Inc</name>
        <lei>549300WNPG4N9GBOYB29</lei>
        <title>Saia Inc</title>
        <cusip>78709Y105</cusip>
        <identifiers>
          <isin value="US78709Y1055"/>
          <ticker value="SAIA"/>
        </identifiers>
        <balance>949.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>415870.78000000</valUSD>
        <pctVal>3.707598248106</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>Certara Inc</name>
        <lei>N/A</lei>
        <title>Certara Inc</title>
        <cusip>15687V109</cusip>
        <identifiers>
          <isin value="US15687V1098"/>
          <ticker value="CERT"/>
        </identifiers>
        <balance>17974.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>316162.66000000</valUSD>
        <pctVal>2.818673926388</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>nCino Inc</name>
        <lei>N/A</lei>
        <title>nCino Inc</title>
        <cusip>63947X101</cusip>
        <identifiers>
          <isin value="US63947X1019"/>
          <ticker value="NCNO"/>
        </identifiers>
        <balance>13880.00000000</balance>
        <units>NS</units>
        <curCd>USD</curCd>
        <valUSD>466784.40000000</valUSD>
        <pctVal>4.161506667248</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>
    <signature>
      <ncom:dateSigned>2024-02-22</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus Equity Trust</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>
  <documents>XXXX</documents>
</edgarSubmission>
