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        <fairValLevel>2</fairValLevel>
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        <name>AECOM</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Osaic Holdings, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Albertsons Cos., Inc.</name>
        <lei>N/A</lei>
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          <isin value="US01309QAB41"/>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2033-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.25000000</annualizedRt>
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      <invstOrSec>
        <name>Allison Transmission, Inc.</name>
        <lei>MWKQ3I0U1GXP2YDSZW75</lei>
        <title>Allison Transmission, Inc.</title>
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          <isin value="US019736AH02"/>
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        <fairValLevel>2</fairValLevel>
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        <name>Ally Financial, Inc.</name>
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        <invCountry>US</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2033-02-14</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.70000000</annualizedRt>
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      <invstOrSec>
        <name>Altice France Lux 3</name>
        <lei>N/A</lei>
        <title>Altice France Lux 3</title>
        <cusip>020956AA6</cusip>
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          <isin value="US020956AA67"/>
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        <balance>80000.00000000</balance>
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        <curCd>USD</curCd>
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        <issuerCat>CORP</issuerCat>
        <invCountry>LU</invCountry>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2033-01-15</maturityDt>
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      <invstOrSec>
        <name>American Axle &amp; Manufacturing, Inc.</name>
        <lei>RY5TAKFOBLDUGX31MS24</lei>
        <title>American Axle &amp; Manufacturing, Inc.</title>
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        <fairValLevel>2</fairValLevel>
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        <name>AmeriTex HoldCo Intermediate LLC</name>
        <lei>N/A</lei>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2033-08-15</maturityDt>
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          <annualizedRt>7.62500000</annualizedRt>
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        <name>Amkor Technology, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Amsted Industries, Inc.</name>
        <lei>N2VLGYMEEBIU3PFSUY86</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>Amynta Agency Borrower, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Antero Midstream Partners LP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Ascent Resources Utica Holdings LLC</name>
        <lei>549300EGLQ2M2CL7JZ89</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>Ashton Woods USA LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Axon Enterprise, Inc.</name>
        <lei>549300QP2IEEGFE16681</lei>
        <title>Axon Enterprise, Inc.</title>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Ball Corp.</name>
        <lei>0BGI85ALH27ZJP15DY16</lei>
        <title>Ball Corp.</title>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Celanese US Holdings LLC</name>
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        <name>Century Communities, Inc.</name>
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        <name>Chemours Co. (The)</name>
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        <name>SM Energy Co.</name>
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        <name>Cleveland-Cliffs, Inc.</name>
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        <name>Columbus McKinnon Corp.</name>
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        <name>Commercial Metals Co.</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Crown Americas LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>DaVita, Inc.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Delek Logistics Partners LP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Energizer Holdings, Inc.</name>
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        <name>Enpro, Inc.</name>
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        <name>EquipmentShare.com, Inc.</name>
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        <name>FMC Corp.</name>
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        <name>Fair Isaac Corp.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Forvia SE</name>
        <lei>969500F0VMZLK2IULV85</lei>
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        <fairValLevel>2</fairValLevel>
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        <name>Forestar Group, Inc.</name>
        <lei>549300BC2UB0GHV60V70</lei>
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        <name>Graham Holdings Co.</name>
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        <name>Insulet Corp.</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Lsf12 Helix Parent LLC</name>
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        <name>Mattamy Group Corp.</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Solstice Advanced Materials, Inc.</name>
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        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-03-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.62500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Wynn Resorts Finance LLC</name>
        <lei>N/A</lei>
        <title>Wynn Resorts Finance LLC</title>
        <cusip>983133AD1</cusip>
        <identifiers>
          <isin value="US983133AD10"/>
          <other otherDesc="Inhouse Asset ID" value="983133AD1"/>
        </identifiers>
        <balance>72000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>72335.08000000</valUSD>
        <pctVal>0.632141786200</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.25000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>XPLR Infrastructure Operating Partners LP</name>
        <lei>549300KJEC5IUVJWR786</lei>
        <title>XPLR Infrastructure Operating Partners LP</title>
        <cusip>98380MAB1</cusip>
        <identifiers>
          <isin value="US98380MAB19"/>
          <other otherDesc="Inhouse Asset ID" value="98380MAB1"/>
        </identifiers>
        <balance>74000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>79312.37000000</valUSD>
        <pctVal>0.693116856158</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-03-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.62500000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <explntrNotes>
      
      
      
      <explntrNote note="Monthly returns presented in B.5.a have been calculated without deducting any applicable sales loads or redemption fees." noteItem="B.5.a"/>
      
      
    </explntrNotes>
    <signature>
      <ncom:dateSigned>2026-04-30</ncom:dateSigned>
      <ncom:nameOfApplicant>iShares Trust</ncom:nameOfApplicant>
      <ncom:signature>Chuck Pulsfort</ncom:signature>
      <ncom:signerName>Chuck Pulsfort</ncom:signerName>
      <ncom:title>Assistant Treasurer</ncom:title>
    </signature>
  </formData>
</edgarSubmission>
