<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0000949012</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>2</amendmentNo>
      <securitiesClassTitle>iMGP Berkshire Dividend Growth ETF</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001020425</issuerCik>
        <issuerName>LITMAN GREGORY FUNDS TRUST</issuerName>
        <issuerCusips>
          <issuerCusipNumber>53700T751</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>2301 ROSECRANS AVENUE</com:street1>
          <com:street2>SUITE 2150</com:street2>
          <com:city>EL SEGUNDO</com:city>
          <com:stateOrCountry>CA</com:stateOrCountry>
          <com:zipCode>90245</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>BERKSHIRE ASSET MANAGEMENT LLC/PA</reportingPersonName>
      <citizenshipOrOrganization>PA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>59582.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>59582.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>59582.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>8.5</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>LITMAN GREGORY FUNDS TRUST</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>2301 ROSECRANS AVENUE, SUITE 2150, EL SEGUNDO, CALIFORNIA, 90245.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Berkshire Asset Management, LLC/PA</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>46 Public Square #700, Wilkes-Barre, PA 18701</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Pennsylvania</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>59582</amountBeneficiallyOwned>
        <classPercent>8.5</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>59582</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>59582</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
        <ownershipMoreThan5PercentOnBehalfOfAnotherPerson>Berkshire Asset Management, LLC's ("Berkshire") clients and those with accounts at Berkshire have the right to receive or the power to direct the receipt of dividends from, or the proceeds from the sale of, the securities reported herein. No one other person's interest in the securities reported herein is more than 5%.</ownershipMoreThan5PercentOnBehalfOfAnotherPerson>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>BERKSHIRE ASSET MANAGEMENT LLC/PA</reportingPersonName>
      <signatureDetails>
        <signature>Chuck Martin</signature>
        <title>Chief Compliance Officer</title>
        <date>05/11/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
