<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/npx" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>N-PX/A</submissionType>
    <filerInfo>
      <registrantType>RMIC</registrantType>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001748425</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-1A</investmentCompanyType>
      <periodOfReport>06/30/2026</periodOfReport>
    </filerInfo>
    <seriesClass>
      <reportSeriesClass>
        <rptIncludeAllSeriesFlag>true</rptIncludeAllSeriesFlag>
      </reportSeriesClass>
    </seriesClass>
  </headerData>
  <formData>
    <coverPage>
      <yearOrQuarter>YEAR</yearOrQuarter>
      <reportCalendarYear>2026</reportCalendarYear>
      <amendmentInfo>
        <isAmendment>Y</isAmendment>
        <amendmentNo>1</amendmentNo>
        <amendmentType>RESTATEMENT</amendmentType>
      </amendmentInfo>
      <reportingPerson>
        <name>Gabelli ETFs Trust</name>
        <phoneNumber>1-800-422-3554</phoneNumber>
        <address>
          <com:street1>Gabelli Funds, LLC</com:street1>
          <com:street2>One Corporate Center</com:street2>
          <com:city>Rye</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10580-1422</com:zipCode>
        </address>
      </reportingPerson>
      <agentForService>
        <name>John C. Ball</name>
        <address>
          <com:street1>Gabelli Funds, LLC</com:street1>
          <com:street2>One Corporate Center</com:street2>
          <com:city>Rye</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10580-1422</com:zipCode>
        </address>
      </agentForService>
      <reportInfo>
        <reportType>FUND VOTING REPORT</reportType>
      </reportInfo>
      <fileNumber>811-23568</fileNumber>
      <leiNumber>254900GVYNJR8YXKW882</leiNumber>
      <explanatoryInformation>
        <explanatoryChoice>Y</explanatoryChoice>
        <explanatoryNotes>Gabelli ETFs Trust is filing this amendment (the "Amendment") as a restatement of the Form N-PX for the reporting period July 1, 2025 through June 30, 2026, originally filed with the Securities and Exchange Commission on August 19, 2026 (Accession Number 0002000324-26-003515), to include only the following series: S000069038, S000069039, S000069043, S000069045, S000076599, S000095379, S000096300, and S000099690. Except as set forth above, the Amendment does not amend, update or change any other items or disclosures found in the original Form N-PX filing. </explanatoryNotes>
      </explanatoryInformation>
    </coverPage>
    <summaryPage>
      <otherIncludedManagersCount>0</otherIncludedManagersCount>
    </summaryPage>
    <seriesPage>
      <seriesCount>8</seriesCount>
      <seriesDetails>
        <seriesReports>
          <idOfSeries>S000069038</idOfSeries>
          <nameOfSeries>Gabelli Growth Innovators ETF</nameOfSeries>
          <leiOfSeries>254900RJN75QLTE1OL51</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000069039</idOfSeries>
          <nameOfSeries>Gabelli Financial Services Opportunities ETF</nameOfSeries>
          <leiOfSeries>254900QNNAH90UOV7E45</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000069043</idOfSeries>
          <nameOfSeries>Gabelli Love Our Planet &amp; People ETF</nameOfSeries>
          <leiOfSeries>254900WAL6S6ZNKN2295</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000069045</idOfSeries>
          <nameOfSeries>Gabelli Commercial Aerospace and Defense Fund ETF</nameOfSeries>
          <leiOfSeries>254900NQWDKGN51X5A68</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000076599</idOfSeries>
          <nameOfSeries>Gabelli Global Technology Leaders ETF</nameOfSeries>
          <leiOfSeries>254900M1XCSV6Z1MUE92</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000095379</idOfSeries>
          <nameOfSeries>Gabelli High Income ETF</nameOfSeries>
          <leiOfSeries>254900F6ZWJ22L80YT65</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000096300</idOfSeries>
          <nameOfSeries>Keeley Dividend ETF</nameOfSeries>
          <leiOfSeries>25490098DSSJCN7XNS81</leiOfSeries>
        </seriesReports>
        <seriesReports>
          <idOfSeries>S000099690</idOfSeries>
          <nameOfSeries>Gabelli Opportunities in Live and Sports ETF</nameOfSeries>
          <leiOfSeries>254900E735CLE9ERP370</leiOfSeries>
        </seriesReports>
      </seriesDetails>
    </seriesPage>
    <signaturePage>
      <reportingPerson>Gabelli ETFs Trust</reportingPerson>
      <txSignature>John C. Ball</txSignature>
      <txPrintedSignature>John C. Ball</txPrintedSignature>
      <txTitle>Treasurer and Principal Financial Officer</txTitle>
      <txAsOfDate>08/31/2026</txAsOfDate>
    </signaturePage>
  </formData>
</edgarSubmission>
