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        <name>CALIFORNIA ST PUB WKS BRD LEASE REV</name>
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        <name>HESPERIA CALIF CMNTY REDEV AGY SUCCESSOR AGY TAX ALLOCATION</name>
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      </invstOrSec>
      <invstOrSec>
        <name>INDIO CALIF ELEC FING AUTH ELEC REV</name>
        <lei>N/A</lei>
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          <isin value="US455701AJ15"/>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>INDIO CALIF ELEC FING AUTH ELEC REV</name>
        <lei>N/A</lei>
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          <isin value="US455701AK87"/>
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        <curCd>USD</curCd>
        <valUSD>157684.32000000</valUSD>
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        <assetCat>DBT</assetCat>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>INDIO CALIF ELEC FING AUTH ELEC REV</name>
        <lei>N/A</lei>
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          <isin value="US455701AH58"/>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>FORMER INGLEWOOD CALIF REDEV AGY SUCCESSOR AGY TAX ALLOCATION</name>
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        <cusip>34637QAJ1</cusip>
        <identifiers>
          <isin value="US34637QAJ13"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>502208.10000000</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>2026-05-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>LONG BEACH CALIF FIN AUTH LEASE REV</name>
        <lei>N/A</lei>
        <title>LONG BEACH CA FIN AUTH LONG BEACH BOND FINANCE AUTHORITY</title>
        <cusip>54241QCX4</cusip>
        <identifiers>
          <isin value="US54241QCX43"/>
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        <balance>500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>595288.05000000</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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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>LOS ANGELES CALIF DEPT ARPTS REV</name>
        <lei>N/A</lei>
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        <cusip>544445LQ0</cusip>
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          <isin value="US544445LQ07"/>
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        <balance>3000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>3243884.40000000</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>2029-05-15</maturityDt>
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          <annualizedRt>5.00000000</annualizedRt>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>LOS ANGELES CALIF DEPT ARPTS REV</name>
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        <cusip>544445EE5</cusip>
        <identifiers>
          <isin value="US544445EE59"/>
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        <balance>1000000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1056543.40000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>LOS ANGELES CALIF DEPT ARPTS REV</name>
        <lei>N/A</lei>
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        <cusip>544445B57</cusip>
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          <isin value="US544445B575"/>
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        <balance>1500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1683159.30000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2034-05-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
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      <invstOrSec>
        <name>LOS ANGELES CALIF DEPT WTR &amp; PWR REV</name>
        <lei>N/A</lei>
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        <cusip>544532NT7</cusip>
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          <isin value="US544532NT71"/>
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        <balance>6225000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>7273303.70000000</valUSD>
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        <payoffProfile>Long</payoffProfile>
        <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>LOS ANGELES CALIF DEPT WTR &amp; PWR WTRWKS REV</name>
        <lei>N/A</lei>
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        <cusip>544525P28</cusip>
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          <isin value="US544525P285"/>
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        <valUSD>1368943.91000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <annualizedRt>5.00000000</annualizedRt>
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        <name>LOS ANGELES CALIF DEPT WTR &amp; PWR WTRWKS REV</name>
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        <name>LOS ANGELES CALIF DEPT WTR &amp; PWR WTRWKS REV</name>
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        <name>LOS ANGELES CALIF MUN IMPT CORP LEASE REV</name>
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        <name>LOS ANGELES CALIF MUN IMPT CORP LEASE REV</name>
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          <isin value="US5445875K08"/>
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        <name>LOS ANGELES CALIF MUN IMPT CORP LEASE REV</name>
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        <name>LOS ANGELES CALIF UNI SCH DIST CTFS PARTN</name>
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        <name>LOS ANGELES CALIF UNI SCH DIST CTFS PARTN</name>
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        <name>LOS ANGELES CNTY CALIF PUB WKS FING AUTH LEASE REV</name>
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        <name>MODESTO CALIF IRR DIST FING AUTH ELEC SYS REV</name>
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        <name>MODESTO CALIF IRR DIST FING AUTH ELEC SYS REV</name>
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        <name>MT DIABLO CALIF UNI SCH DIST</name>
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        <name>ONTARIO CALIF PUB FING AUTH LEASE REV</name>
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        <fairValLevel>2</fairValLevel>
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        <name>PASADENA CALIF PUB FING AUTH LEASE REV</name>
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        <title>PASADENA CA PUBLIC FING AUTH L PASADENA PUBLIC FINANCING AUTHORITY</title>
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        <name>PASADENA CALIF PUB FING AUTH LEASE REV</name>
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        <name>RIVERSIDE CNTY CALIF PUB FING AUTH TAX ALLOC REV</name>
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        <name>RIVERSIDE CNTY CALIF PUB FING AUTH TAX ALLOC REV</name>
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        <name>SACRAMENTO CALIF MUN UTIL DIST ELEC REV</name>
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        <name>SAN DIEGO CALIF ASSN GOVTS SOUTH BAY EXPWY TOLL REV</name>
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        <name>SAN DIEGO CNTY CALIF REGL ARPT AUTH ARPT REV</name>
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        <name>SAN DIEGO CNTY CALIF REGL ARPT AUTH ARPT REV</name>
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        <name>SAN FRANCISCO CALIF CITY &amp; CNTY REDEV AGY SUCCESSOR AGY CMNTY FACS DIST SPL TAX</name>
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    <signature>
      <ncom:dateSigned>2026-02-28</ncom:dateSigned>
      <ncom:nameOfApplicant>SEI TAX EXEMPT TRUST</ncom:nameOfApplicant>
      <ncom:signature>Glenn Kurdziel</ncom:signature>
      <ncom:signerName>Glenn Kurdziel</ncom:signerName>
      <ncom:title>Controller and Chief Financial Officer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
