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        <name>Landstar System Inc.</name>
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        <title>Landstar System Inc. COM</title>
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          <isin value="US5150981018"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Badger Meter Inc</name>
        <lei>5493002JENE20OGTUG20</lei>
        <title>Badger Meter Inc COM</title>
        <cusip>056525108</cusip>
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          <isin value="US0565251081"/>
          <ticker value="BMI"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Evertec Inc</name>
        <lei>N/A</lei>
        <title>Evertec Inc COM</title>
        <cusip>30040P103</cusip>
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          <isin value="PR30040P1032"/>
          <ticker value="EVTC"/>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>PR</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>WD-40 Co.</name>
        <lei>549300UZHTN0CNKBOB19</lei>
        <title>WD-40 Co. COM</title>
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          <isin value="US9292361071"/>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Brady Corp</name>
        <lei>549300G2LEQOFQC8GY34</lei>
        <title>Brady Corp CL A</title>
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          <isin value="US1046741062"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>RLI Corp</name>
        <lei>529900AMTJE5ECN9PS55</lei>
        <title>RLI Corp COM</title>
        <cusip>749607107</cusip>
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          <isin value="US7496071074"/>
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        <curCd>USD</curCd>
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        <payoffProfile>Long</payoffProfile>
        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>CSW Industrials Inc.</name>
        <lei>549300SYOEO3RVQ7FB83</lei>
        <title>CSW Industrials Inc. COM</title>
        <cusip>126402106</cusip>
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          <isin value="US1264021064"/>
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        <curCd>USD</curCd>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>ALLIANCE LAUNDRY HOLDINGS INC</name>
        <lei>N/A</lei>
        <title>Alliance Laundry Holdings Inc. COM</title>
        <cusip>01862Q107</cusip>
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          <isin value="US01862Q1076"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Choice Hotels International, Inc.</name>
        <lei>5493003CYRY5RFGTIR97</lei>
        <title>Choice Hotels International, Inc. COM</title>
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          <isin value="US1699051066"/>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Siteone Landscape Supply Inc</name>
        <lei>5299008LX7SBD4HIAU03</lei>
        <title>Siteone Landscape Supply Inc COM</title>
        <cusip>82982L103</cusip>
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          <ticker value="SITE"/>
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        <assetCat>EC</assetCat>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Primerica, Inc.</name>
        <lei>254900621R686KJR7022</lei>
        <title>Primerica, Inc. COM</title>
        <cusip>74164M108</cusip>
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          <isin value="US74164M1080"/>
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        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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        <name>Watsco Inc</name>
        <lei>549300F1Y3LN5BX5WN75</lei>
        <title>Watsco Inc COM</title>
        <cusip>942622200</cusip>
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          <ticker value="WSO"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>JBT Marel Corp.</name>
        <lei>5493007CT6ATBZ2L6826</lei>
        <title>JBT Marel Corp. COM</title>
        <cusip>477839104</cusip>
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        <fairValLevel>1</fairValLevel>
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        <name>Hillman Solutions Corp</name>
        <lei>N/A</lei>
        <title>Hillman Solutions Corp COM</title>
        <cusip>431636109</cusip>
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        <name>Bank of Hawaii Corp.</name>
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        <title>Bank of Hawaii Corp. COM</title>
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        <fairValLevel>1</fairValLevel>
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      <invstOrSec>
        <name>Thor Industries Inc.</name>
        <lei>254900XZO1228PDSG060</lei>
        <title>Thor Industries Inc. COM</title>
        <cusip>885160101</cusip>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>H B Fuller Company</name>
        <lei>JSMX3Z5FOYM8V0Q52357</lei>
        <title>H B Fuller Company COM</title>
        <cusip>359694106</cusip>
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          <ticker value="FUL"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <fairValLevel>1</fairValLevel>
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        <name>Cheesecake Factory Inc</name>
        <lei>529900872XMLK10SY247</lei>
        <title>Cheesecake Factory Inc COM</title>
        <cusip>163072101</cusip>
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          <isin value="US1630721017"/>
          <ticker value="CAKE"/>
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      <invstOrSec>
        <name>Stock Yards Bancorp Inc.</name>
        <lei>549300YERP9H5TDIQW16</lei>
        <title>Stock Yards Bancorp Inc. COM</title>
        <cusip>861025104</cusip>
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          <ticker value="SYBT"/>
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        <name>National Beverage Corp.</name>
        <lei>549300O9MZIQJI8TGV17</lei>
        <title>National Beverage Corp. COM</title>
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        <name>First Financial Bankshares Inc</name>
        <lei>549300XN3GTGOENGNV49</lei>
        <title>First Financial Bankshares Inc COM</title>
        <cusip>32020R109</cusip>
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          <ticker value="FFIN"/>
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        <name>Getty Realty Corp</name>
        <lei>2549000P1W5SFJWCNP90</lei>
        <title>Getty Realty Corp COM</title>
        <cusip>374297109</cusip>
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          <ticker value="GTY"/>
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        <assetCat>EC</assetCat>
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        <invCountry>US</invCountry>
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        <name>Unifirst Corp</name>
        <lei>5493003XBTNWBC8UK019</lei>
        <title>Unifirst Corp COM</title>
        <cusip>904708104</cusip>
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          <ticker value="UNF"/>
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        <assetCat>EC</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>

        <fairValLevel>1</fairValLevel>
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          <isCashCollateral>N</isCashCollateral>
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      <invstOrSec>
        <name>Houlihan Lokey Inc.</name>
        <lei>549300S3CNGTQ1QZVY46</lei>
        <title>Houlihan Lokey Inc. CL A</title>
        <cusip>441593100</cusip>
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          <isin value="US4415931009"/>
          <ticker value="HLI"/>
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        <balance>16155.00000000</balance>
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        <valUSD>2320181.10000000</valUSD>
        <pctVal>4.656958988980</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>2026-05-29</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus Variable Insurance 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>
