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          </liquidityClassificationService>
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    </managementInvestmentQuestionSeriesInfo>
    <attachmentsTab>
      <isIPAReportInternalControl>true</isIPAReportInternalControl>
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    <signature registrantSignedName="Valued Advisers Trust" signedDate="2026-08-14" signature="Carol Highsmith" title="Secretary"/>
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</edgarSubmission>
