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        <title>GOLDMAN SACHS FIN GOV 465 INSTITUT</title>
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    <signature>
      <ncom:dateSigned>2026-04-01</ncom:dateSigned>
      <ncom:nameOfApplicant>Direxion Shares ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>Patrick Rudnick</ncom:signature>
      <ncom:signerName>Patrick Rudnick</ncom:signerName>
      <ncom:title>Principal Executive Officer</ncom:title>
    </signature>
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</edgarSubmission>
