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    <isConfidential>false</isConfidential>
    <filerInfo>
      
      <filer>
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          <cik>0001424958</cik>
          <ccc>XXXXXXXX</ccc>
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      <seriesClassInfo>
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        <classId>C000065885</classId>
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    </filerInfo>
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      <regName>Direxion Shares ETF Trust</regName>
      <regFileNumber>811-22201</regFileNumber>
      <regCik>0001424958</regCik>
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      <regStreet1>1301 Avenue of the Americas (6th Avenue)</regStreet1>
      <regStreet2>28th Floor</regStreet2>
      <regCity>New York</regCity>
      <regStateConditional regCountry="US" regState="US-NY"/>
      <regZipOrPostalCode>10019</regZipOrPostalCode>
      <regPhone>646-572-3390</regPhone>
      <seriesName>Direxion Daily MSCI India Bull 2X Shares</seriesName>
      <seriesId>S000022757</seriesId>
      <seriesLei>5493000K7TFK1VOE8781</seriesLei>
      <repPdEnd>2026-10-31</repPdEnd>
      <repPdDate>2026-01-31</repPdDate>
      <isFinalFiling>N</isFinalFiling>
    </genInfo>
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        <fundsDesignatedInfo>
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      </varInfo>
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        <name>GOLDMAN SACHS LIQ ES FD A</name>
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    </invstOrSecs>
    <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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  <documents>XXXX</documents>
</edgarSubmission>
