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      <regStreet1>1301 Avenue of the Americas (6th Avenue)</regStreet1>
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      <repPdEnd>2026-10-31</repPdEnd>
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      <isFinalFiling>N</isFinalFiling>
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    <signature>
      <ncom:dateSigned>2026-09-28</ncom:dateSigned>
      <ncom:nameOfApplicant>Direxion Shares ETF Trust</ncom:nameOfApplicant>
      <ncom:signature>Patrick Rudnick</ncom:signature>
      <ncom:signerName>Patrick Rudnick</ncom:signerName>
      <ncom:title>Principal Executive Officer</ncom:title>
    </signature>
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  <documents>XXXX</documents>
</edgarSubmission>
