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      <invstOrSec>
        <name>SEI Daily Income Trust: Government Fund; Class F Shares</name>
        <lei>N/A</lei>
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          <isin value="US7839655930"/>
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        <curCd>USD</curCd>
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        <assetCat>STIV</assetCat>
        <issuerCat>RF</issuerCat>
        <invCountry>XX</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>LOWELL MASS</name>
        <lei>N/A</lei>
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          <isin value="US547647NS28"/>
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        <curCd>USD</curCd>
        <valUSD>1970680.00000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <cusip>57584YRM3</cusip>
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          <isin value="US57584YRM39"/>
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          <isCashCollateral>N</isCashCollateral>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <cusip>57584XA84</cusip>
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          <isin value="US57584XA841"/>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2024-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
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        <securityLending>
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      <invstOrSec>
        <name>METROPOLITAN BOSTON TRAN PKG CORP MASS SYSTEMWIDE PKG REV</name>
        <lei>N/A</lei>
        <title>METRO BOSTON TRANSIT PKG CORP METROPOLITAN BOSTON TRANSIT PARKING CORP</title>
        <cusip>59180CAN1</cusip>
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          <isin value="US59180CAN11"/>
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        <curCd>USD</curCd>
        <valUSD>521065.00000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2022-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS ST WTR RES AUTH</name>
        <lei>N/A</lei>
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          <isin value="US576051KS45"/>
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        <curCd>USD</curCd>
        <valUSD>1190510.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2024-08-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
        <lei>N/A</lei>
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        <cusip>57584XZN4</cusip>
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          <isin value="US57584XZN47"/>
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        <balance>600000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>632886.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-10-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <cusip>57584XMG3</cusip>
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          <isin value="US57584XMG33"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>593165.00000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS DEPT TRANSN MET HWY SYS REV</name>
        <lei>N/A</lei>
        <title>MASSACHUSETTS ST DEPT OF TRANS MASSACHUSETTS TRANSPORTATION TRUST FUND METROPOLIT</title>
        <cusip>57563CEL2</cusip>
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          <isin value="US57563CEL28"/>
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        <curCd>USD</curCd>
        <valUSD>1245050.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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          <isin value="US57584X8G93"/>
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        <fairValLevel>2</fairValLevel>
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        <name>BOSTON MASS</name>
        <lei>N/A</lei>
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        <valUSD>2075955.00000000</valUSD>
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        <name>MASSACHUSETTS ST PORT AUTH REV</name>
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        <name>UNIVERSITY MASS BLDG AUTH REV</name>
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        <name>MASSACHUSETTS (COMMONWEALTH OF)</name>
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          <isin value="US57582P7B08"/>
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        <name>MASSACHUSETTS ST PORT AUTH SPL FACS REV</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <name>MASSACHUSETTS (COMMONWEALTH OF)</name>
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        <issuerCat>MUN</issuerCat>
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        <isRestrictedSec>N</isRestrictedSec>

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      </invstOrSec>
      <invstOrSec>
        <name>UNIVERSITY MASS BLDG AUTH PROJ REV</name>
        <lei>N/A</lei>
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          <isin value="US914440RQ76"/>
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        <curCd>USD</curCd>
        <valUSD>2016105.00000000</valUSD>
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        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

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        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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          <isin value="US57583UM620"/>
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        <curCd>USD</curCd>
        <valUSD>223424.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS (COMMONWEALTH OF)</name>
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          <isin value="US57582RJE71"/>
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        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>Massachusetts Educational Financing Authority</name>
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          <isin value="US57563RLY35"/>
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        <curCd>USD</curCd>
        <valUSD>450104.00000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-01-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS ST PORT AUTH REV</name>
        <lei>N/A</lei>
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        <cusip>575896TA3</cusip>
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          <isin value="US575896TA39"/>
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        <curCd>USD</curCd>
        <valUSD>1241160.00000000</valUSD>
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          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS EDL FING AUTH ED LN REV</name>
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          <isin value="US57563RJU41"/>
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        <valUSD>501270.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <cusip>57584XVD0</cusip>
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          <isin value="US57584XVD01"/>
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        <curCd>USD</curCd>
        <valUSD>1123420.00000000</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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          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS (COMMONWEALTH OF)</name>
        <lei>N/A</lei>
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        <cusip>57582RDU7</cusip>
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          <isin value="US57582RDU77"/>
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        <balance>1375000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1736130.00000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2026-07-01</maturityDt>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS (COMMONWEALTH OF)</name>
        <lei>N/A</lei>
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        <cusip>57582RKK1</cusip>
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          <isin value="US57582RKK13"/>
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        <balance>1000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1298610.00000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2027-07-01</maturityDt>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS DEPT TRANSN MET HWY SYS REV</name>
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          <isin value="US57563CDH25"/>
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        <curCd>USD</curCd>
        <valUSD>1335970.00000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <name>MASSACHUSETTS ST PORT AUTH SPL FACS REV</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <name>MASSACHUSETTS BAY TRANSN AUTH  MASS SALES TAX REV</name>
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        <name>MASSACHUSETTS ST PORT AUTH REV</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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      <invstOrSec>
        <name>MASSACHUSETTS CLEAN ENERGY COOP CORP REV</name>
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          <isin value="US575625AJ70"/>
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      <invstOrSec>
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          <isin value="US57582RQX79"/>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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          <isin value="US57584XUG41"/>
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      <invstOrSec>
        <name>MASSACHUSETTS ST PORT AUTH REV</name>
        <lei>N/A</lei>
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          <isin value="US575896NK74"/>
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        <curCd>USD</curCd>
        <valUSD>601244.80000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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          <isin value="US57584YPR44"/>
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        <name>BOSTON MASS</name>
        <lei>N/A</lei>
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          <isin value="US100853WW69"/>
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        <valUSD>1294340.00000000</valUSD>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS BAY TRANSN AUTH MASS REV</name>
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          <isin value="US575577HX24"/>
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        <curCd>USD</curCd>
        <valUSD>703510.00000000</valUSD>
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        <fairValLevel>2</fairValLevel>
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        <name>Massachusetts Educational Financing Authority</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <name>WINCHESTER MASS</name>
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        <name>MASSACHUSETTS ST CLEAN WTR TR</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
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        <name>UNIVERSITY MASS BLDG AUTH REV</name>
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        <name>MASSACHUSETTS BAY TRANSN AUTH  MASS SALES TAX REV</name>
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      <invstOrSec>
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      <invstOrSec>
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        <name>MASSACHUSETTS ST PORT AUTH REV</name>
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        <name>MASSACHUSETTS (COMMONWEALTH OF)</name>
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        <fairValLevel>2</fairValLevel>
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          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY  REV</name>
        <lei>N/A</lei>
        <title>MASSACHUSETTS ST DEV FIN AGY R MASSACHUSETTS DEVELOPMENT FINANCE AGENCY</title>
        <cusip>57584YHW2</cusip>
        <identifiers>
          <isin value="US57584YHW21"/>
        </identifiers>
        <balance>500000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>569525.00000000</valUSD>
        <pctVal>0.732108272157</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2024-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</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>MASSACHUSETTS ST DEV FIN AGY  REV</name>
        <lei>N/A</lei>
        <title>MASSACHUSETTS ST DEV FIN AGY R MASSACHUSETTS DEVELOPMENT FINANCE AGENCY</title>
        <cusip>57584XKS9</cusip>
        <identifiers>
          <isin value="US57584XKS98"/>
        </identifiers>
        <balance>200000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>249578.00000000</valUSD>
        <pctVal>0.320825456913</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-09-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</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>MASSACHUSETTS ST PORT AUTH REV</name>
        <lei>N/A</lei>
        <title>MASSACHUSETTS ST PORT AUTH MASSACHUSETTS PORT AUTHORITY</title>
        <cusip>575896SD8</cusip>
        <identifiers>
          <isin value="US575896SD86"/>
        </identifiers>
        <balance>250000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>303290.00000000</valUSD>
        <pctVal>0.389870713072</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2028-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2020-05-31</ncom:dateSigned>
      <ncom:nameOfApplicant>SEI TAX EXEMPT TRUST</ncom:nameOfApplicant>
      <ncom:signature>James Hoffmayer</ncom:signature>
      <ncom:signerName>James Hoffmayer</ncom:signerName>
      <ncom:title>CFO</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
