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        <name>American Water Works Co Inc</name>
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      <invstOrSec>
        <name>American Express Co</name>
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        <name>Bank Of America Corp</name>
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        <name>Baxter International Inc</name>
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        <name>Becton Dickinson &amp; Co</name>
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      <invstOrSec>
        <name>Booking Holdings Inc</name>
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        <name>Bristol-myers Squibb Co</name>
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        <name>Berkshire Hathaway Inc</name>
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        <name>Boston Scientific Corp</name>
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        <name>Blackstone Inc</name>
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        <name>Citigroup Inc</name>
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        <name>Carrier Global Corp</name>
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        <name>Cadence Design Systems Inc</name>
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        <name>Cdw Corp/de</name>
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        <name>Cullen/frost Bankers Inc</name>
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        <name>Chipotle Mexican Grill Inc</name>
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        <name>Capital One Financial Corp</name>
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        <name>Cooper Cos Inc/the</name>
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        <name>Costco Wholesale Corp</name>
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        <name>Canadian Pacific Kansas City Ltd</name>
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        <name>Corebridge Financial Inc</name>
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        <name>Salesforce Inc</name>
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        <name>Crowdstrike Holdings Inc</name>
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        <name>Carlisle Cos Inc</name>
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        <title>Carlisle Cos., Inc.</title>
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        <name>Quest Diagnostics Inc</name>
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        <name>Dollar Tree Inc</name>
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        <name>Dow Inc</name>
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        <name>Amdocs Ltd</name>
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        <name>Ecolab Inc</name>
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        <name>Eaton Corp Plc</name>
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        <name>Fresenius Medical Care Ag</name>
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        <name>General Electric Co</name>
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        <name>Alphabet Inc</name>
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        <name>State Street Institutional Us Government Money Market Fund</name>
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        <name>Humana Inc</name>
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        <title>Humana, Inc.</title>
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        <name>Lennar Corp</name>
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        <name>Lowe's Cos Inc</name>
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        <name>Mastercard Inc</name>
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        <name>Masco Corp</name>
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        <name>Microchip Technology Inc</name>
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        <name>Mckesson Corp</name>
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        <name>Medtronic Plc</name>
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        <name>Metlife Inc</name>
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        <name>Meta Platforms Inc</name>
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        <name>Magna International Inc</name>
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        <name>Mccormick &amp; Co Inc/md</name>
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        <name>Martin Marietta Materials Inc</name>
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        <name>Microsoft Corp</name>
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        <name>Motorola Solutions Inc</name>
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        <name>Mitsubishi Ufj Financial Group Inc</name>
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        <name>Nike Inc</name>
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        <name>Nov Inc</name>
        <lei>549300EHF3IW1AR6U008</lei>
        <title>NOV, Inc.</title>
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        <name>Nvidia Corp</name>
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        <name>O'reilly Automotive Inc</name>
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        <name>Oshkosh Corp</name>
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        <name>Pfizer Inc</name>
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        <name>Procter &amp; Gamble Co/the</name>
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        <name>Progressive Corp/the</name>
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        <name>Parker-hannifin Corp</name>
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        <name>Koninklijke Philips Nv</name>
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        <name>Palantir Technologies Inc</name>
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        <name>Pnc Financial Services Group Inc/the</name>
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        <name>Ppg Industries Inc</name>
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        <name>Pvh Corp</name>
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        <name>Shell Plc</name>
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        <isRestrictedSec>N</isRestrictedSec>
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        <name>Teledyne Technologies Inc</name>
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        <name>Totalenergies Se</name>
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        <name>Ubs Group Ag</name>
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        <name>Visa Inc</name>
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        <name>Waste Connections Inc</name>
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        <name>Welltower Inc</name>
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        <name>Waste Management Inc</name>
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    <signature>
      <ncom:dateSigned>2026-04-30</ncom:dateSigned>
      <ncom:nameOfApplicant>LIBERTY ALL STAR EQUITY FUND</ncom:nameOfApplicant>
      <ncom:signature>Erich Rettinger</ncom:signature>
      <ncom:signerName>Erich Rettinger</ncom:signerName>
      <ncom:title>Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
