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        <isRestrictedSec>N</isRestrictedSec>

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      <invstOrSec>
        <name>MASSACHUSETTS EDL FING AUTH ED LN REV</name>
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      <invstOrSec>
        <name>MASSACHUSETTS MUN WHSL ELEC CO REV</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>MASSACHUSETTS ST WTR RES AUTH</name>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
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          <isin value="US57584YWK18"/>
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          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS ST</name>
        <lei>N/A</lei>
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          <isin value="US57582RJ723"/>
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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>
        <lei>N/A</lei>
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        <cusip>57585BDS4</cusip>
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          <isin value="US57585BDS43"/>
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        <balance>610000.00000000</balance>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.25000000</annualizedRt>
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        <name>MASSACHUSETTS BAY TRANSN AUTH MASS REV</name>
        <lei>N/A</lei>
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        <cusip>575577HX2</cusip>
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          <isin value="US575577HX24"/>
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        <balance>400000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>443283.20000000</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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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.25000000</annualizedRt>
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        <name>MASSACHUSETTS BAY TRANSN AUTH MASS REV</name>
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        <cusip>575577HY0</cusip>
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          <isin value="US575577HY07"/>
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        <curCd>USD</curCd>
        <valUSD>843653.70000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <isin value="US57582R6A97"/>
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          <isin value="US57582RW858"/>
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        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
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        <name>TRI-CNTY REGL VOCATIONAL TECHNICAL SCH DIST MASS</name>
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        <name>MASSACHUSETTS ST TRANSN FD REV</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY 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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      <invstOrSec>
        <name>MASSACHUSETTS ST PORT AUTH REV</name>
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      <invstOrSec>
        <name>MASSACHUSETTS MUN WHSL ELEC CO REV</name>
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        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
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        <name>MASSACHUSETTS ST PORT AUTH REV</name>
        <lei>N/A</lei>
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          <isin value="US575896SD86"/>
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        <name>MASSACHUSETTS BAY TRANSN AUTH MASS SALES TAX REV</name>
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          <isin value="US575579K483"/>
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        <name>MASSACHUSETTS ST PORT AUTH SPL FACS REV</name>
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          <isin value="US575898DC25"/>
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        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
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        <name>MASSACHUSETTS ST CLEAN WTR TR</name>
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        <name>MASSACHUSETTS ST</name>
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        <name>MASSACHUSETTS ST SPL OBLIG DEDICATED TAX REV</name>
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        <name>MASSACHUSETTS EDL FING AUTH ED LN REV</name>
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        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>MASSACHUSETTS MUN WHSL ELEC CO REV</name>
        <lei>N/A</lei>
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          <isin value="US575766BG48"/>
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        <balance>250000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>279266.08000000</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>2035-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS ST CLEAN WTR TR</name>
        <lei>N/A</lei>
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          <isin value="US575829LB04"/>
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        <curCd>USD</curCd>
        <valUSD>1137965.10000000</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>2033-02-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
        <lei>N/A</lei>
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        <cusip>57585BJJ8</cusip>
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          <isin value="US57585BJJ89"/>
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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>2029-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
        <lei>N/A</lei>
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        <cusip>57585BKD9</cusip>
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          <isin value="US57585BKD90"/>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Floating</couponKind>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
        <lei>N/A</lei>
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          <isin value="US57585BTT51"/>
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        <valUSD>540268.90000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2036-02-15</maturityDt>
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      <invstOrSec>
        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
        <lei>N/A</lei>
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        <cusip>57584Y7L7</cusip>
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          <isin value="US57584Y7L79"/>
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        <valUSD>434051.92000000</valUSD>
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        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <maturityDt>2030-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>BOSTON MASS</name>
        <lei>N/A</lei>
        <title>BOSTON MA CITY OF BOSTON MA</title>
        <cusip>100853ZW3</cusip>
        <identifiers>
          <isin value="US100853ZW33"/>
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        <balance>1500000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>1584970.65000000</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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          <maturityDt>2031-11-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.00000000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
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          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>MASSACHUSETTS MUN WHSL ELEC CO REV</name>
        <lei>N/A</lei>
        <title>MASSACHUSETTS ST MUNI WHOLESAL MASSACHUSETTS MUNICIPAL WHOLESALE ELECTRIC CO</title>
        <cusip>575766AH3</cusip>
        <identifiers>
          <isin value="US575766AH30"/>
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        <balance>410000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>450159.62000000</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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          <maturityDt>2031-07-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <securityLending>
          <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>57584YAE9</cusip>
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          <isin value="US57584YAE95"/>
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        <balance>1000000.00000000</balance>
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        <valUSD>1016191.80000000</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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          <couponKind>Fixed</couponKind>
          <annualizedRt>5.00000000</annualizedRt>
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        <name>MASSACHUSETTS BAY TRANSN AUTH MASS SALES TAX REV</name>
        <lei>N/A</lei>
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          <isin value="US575579U474"/>
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        <valUSD>1754309.10000000</valUSD>
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        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
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          <couponKind>Fixed</couponKind>
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        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
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        <name>HINGHAM MASS</name>
        <lei>N/A</lei>
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          <maturityDt>2031-02-15</maturityDt>
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        <name>MASSACHUSETTS ST PORT AUTH REV</name>
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          <isin value="US57582R6U51"/>
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        <name>MASSACHUSETTS ST DEV FIN AGY REV</name>
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        <name>MASSACHUSETTS ST</name>
        <lei>N/A</lei>
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        <valUSD>325513.92000000</valUSD>
        <pctVal>0.537894979203</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2035-01-01</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 MUN WHSL ELEC CO REV</name>
        <lei>N/A</lei>
        <title>MASSACHUSETTS ST MUNI WHOLESAL MASSACHUSETTS MUNICIPAL WHOLESALE ELECTRIC CO</title>
        <cusip>575766BE9</cusip>
        <identifiers>
          <isin value="US575766BE99"/>
        </identifiers>
        <balance>380000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>426737.99000000</valUSD>
        <pctVal>0.705162538844</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>MUN</issuerCat>
        <invCountry>US</invCountry>

        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-07-01</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>2026-05-31</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>
  <documents>XXXX</documents>
</edgarSubmission>
