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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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        <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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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>BARCLAYS PLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>EXETER AUTOMOBILE RECEIVABLES TRUST 2013-2</name>
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        <name>TRITON CONTAINER FINANCE IX LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <name>Arivo Acceptance Auto Loan Receivables Trust 2022-1</name>
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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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        <fairValLevel>2</fairValLevel>
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        <name>Flutter Entertainment Public Limited Company</name>
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        <name>Virtus ETF Trust II</name>
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        <name>JP MORGAN MORTGAGE TRUST 2017-3</name>
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        <fairValLevel>2</fairValLevel>
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        <name>HUNTINGTON NATIONAL BANK</name>
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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>SOFI CONSUMER LOAN PROGRAM</name>
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        <name>Arivo Acceptance Auto Loan Receivables Trust 2024-1</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>Univision Communications Inc</name>
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        <fairValLevel>2</fairValLevel>
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        <name>HILTON GRAND VACATIONS TRUST 2024-2</name>
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        <name>OBX 2024-HYB1 TRUST</name>
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        <name>Aspire Mortgage Trust 2026-1</name>
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        <fairValLevel>2</fairValLevel>
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        <name>WESTLAKE AUTOMOBILE RECEIVABLES TRUST 2025-2</name>
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        <name>DIRECTV FINANCING LLC / DIRECTV FINANCING CO-OBLIGOR INC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>LIFE TIME INC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>AQUA FINANCE TRUST 2024-A</name>
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        <fairValLevel>2</fairValLevel>
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        <name>STATE STREET CORP</name>
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        <fairValLevel>2</fairValLevel>
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        <name>BLOCK INC</name>
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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>VISTRA OPERATIONS COMPANY LLC</name>
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        <fairValLevel>2</fairValLevel>
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        <fairValLevel>2</fairValLevel>
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        <name>HUDSON YARDS 2026-10HY MORTGAGE TRUST</name>
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        <title>HY 2026-10HY A</title>
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    <signature>
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      <ncom:nameOfApplicant>Virtus Opportunities Trust</ncom:nameOfApplicant>
      <ncom:signature>Amy Hackett</ncom:signature>
      <ncom:signerName>Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
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  </formData>
  <documents>XXXX</documents>
</edgarSubmission>
