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        <name>Beach Acquisition Bidco LLC</name>
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        <name>Peru (Republic Of)</name>
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        <name>Trivium Packaging Finance BV</name>
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        <name>Western Midstream Operating LP</name>
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        <name>Innio (previously GE Distributed Power)</name>
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        <name>JAGGAER</name>
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        <name>Venture Global LNG Inc.</name>
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        <name>Onemain Direct Auto Receivables Tst</name>
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        <name>PT Pertamina (Persero)</name>
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        <name>TK ELEVATOR US NEWCO INC</name>
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        <name>Indonesia (Republic of)</name>
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        <name>Turkey (Republic of)</name>
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        <name>Mexico (United Mexican States)</name>
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        <name>Arivo Acceptance Auto Loan Receivables Trust 2024-1</name>
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        <lei>N/A</lei>
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        <name>LUXCO EUR</name>
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        <title>LUXCO EUR</title>
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        <name>South Africa (Republic of)</name>
        <lei>378900AAFB4F17004C49</lei>
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        <name>Romania (Republic Of)</name>
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        <name>Openlane Inc (fka KAR Auction Services)</name>
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        <name>ECL Entertainment</name>
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        <name>Dominican Republic</name>
        <lei>254900EHU7Q8FGVPI369</lei>
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        <curCd>USD</curCd>
        <valUSD>318725.00000000</valUSD>
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        <assetCat>DBT</assetCat>
        <issuerCat>NUSS</issuerCat>
        <invCountry>DO</invCountry>
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        <fairValLevel>2</fairValLevel>
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      <invstOrSec>
        <name>Rivers Enterprise Lender LLC / Rivers Enterprise Lender Corp.</name>
        <lei>N/A</lei>
        <title>RIVENT 6.25 10/15/30 144A</title>
        <cusip>76884GAA3</cusip>
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          <isin value="US76884GAA31"/>
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        <balance>30000.00000000</balance>
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        <fairValLevel>2</fairValLevel>
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        <name>Citigroup Inc.</name>
        <lei>6SHGI4ZSSLCXXQSBB395</lei>
        <title>C V6.27 11/17/33</title>
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        <name>Aptiv PLC / Aptiv Global Financing DAC</name>
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        <title>APTV V6.875 12/15/54</title>
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        <name>MSCI Inc.</name>
        <lei>549300HTIN2PD78UB763</lei>
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        <name>Federal National Mortgage Association</name>
        <lei>B1V7KEBTPIMZEU4LTD58</lei>
        <title>FN CB0534</title>
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        <name>Universal Health Services, Inc.</name>
        <lei>549300YGMGQDO0NMJD09</lei>
        <title>UHS 2.65 01/15/32</title>
        <cusip>913903BA7</cusip>
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        <name>Radiology Partners</name>
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        <title>Radiology Partners Term Loan B 450 2032-06-18</title>
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        <name>Rocket Software Inc</name>
        <lei>549300PVG26ISP5X1556</lei>
        <title>ROCSOF 9 11/28/28 144A</title>
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        <name>Morgan Stanley</name>
        <lei>IGJSJL3JD5P30I6NJZ34</lei>
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        <name>JH North America Holdings Inc.</name>
        <lei>254900A6FXA0D81TL967</lei>
        <title>JHXAU 6.125 07/31/32 144A</title>
        <cusip>46593WAB1</cusip>
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        <name>Azorra Finance Ltd.</name>
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        <name>Gray Media Inc.</name>
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        <name>Federal National Mortgage Association</name>
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        <name>Trinidad And Tobago (Republic Of)</name>
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        <name>Ardonagh Group Finance Ltd.</name>
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        <name>Federal Home Loan Mortgage Corp.</name>
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        <name>Mauser Packaging Solutions Holding Co.</name>
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        <name>Oman (Sultanate Of)</name>
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        <name>NRG Energy, Inc.</name>
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        <name>Nippon Life Insurance Co.</name>
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        <name>Cleveland-Cliffs Inc</name>
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        <name>Angola (Republic of)</name>
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        <name>Herc Holdings Inc</name>
        <lei>549300TP80QLITMSBP82</lei>
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        <name>Trinity Rail Leasing 2019 Llc</name>
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        <title>TRL 2019-1A A</title>
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        <name>Kodiak Gas Services LLC</name>
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        <name>Turkey (Republic of)</name>
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        <name>PEGASUS BIDCO BV</name>
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        <name>ConnectWise</name>
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        <name>Capital Power (US Holdings) Inc</name>
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        <name>Flagship Credit Auto Trust 2024-1</name>
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        <name>Univision Communications Inc.</name>
        <lei>549300YQDE2JSGTL8V47</lei>
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        <name>Hanger Inc</name>
        <lei>254900ZJJJYVLHJXSZ60</lei>
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        <name>Turkey (Republic of)</name>
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        <name>Banco Mercantil Del Norte SA Cayman Islands Branch</name>
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        <name>Global Atlantic Finance Co.</name>
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        <name>Block Inc</name>
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        <name>MESQUITE ENERGY INC</name>
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        <name>SUBURBAN PROPANE PARTNERS LP</name>
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        <name>Costar Group Inc</name>
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        <name>Capital One Financial Corp.</name>
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        <name>Organon &amp; Co</name>
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        <name>Transocean International Ltd.</name>
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        <name>ION Platform</name>
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        <name>Barclays PLC</name>
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        <name>LEGACY LIFEPOINT HEALTH INC</name>
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        <name>Chile (Republic Of)</name>
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        <invCountry>CL</invCountry>
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        <name>South Bow USA Infrastructure Holdings LLC</name>
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        <name>Melco Resorts Finance Limited</name>
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        <invCountry>KY</invCountry>

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          <couponKind>Fixed</couponKind>
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        <name>Stellantis Finance Us Inc</name>
        <lei>549300QZ0AI8Q7LNON33</lei>
        <title>STLA 6.45 03/18/35 144A</title>
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        <invCountry>US</invCountry>

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          <maturityDt>2035-03-18</maturityDt>
          <couponKind>Fixed</couponKind>
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        <name>Sri Lanka (Democratic Socialist Republic of)</name>
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        <invCountry>LK</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2035-06-15</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>3.60000000</annualizedRt>
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      <invstOrSec>
        <name>Meritage Homes Corp</name>
        <lei>52990044W9UMFJO2FB97</lei>
        <title>MTH 3.875 04/15/29 144A</title>
        <cusip>59001ABD3</cusip>
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          <isin value="US59001ABD37"/>
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        <balance>183000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>181070.00000000</valUSD>
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          <maturityDt>2029-04-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>3.87500000</annualizedRt>
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      <invstOrSec>
        <name>CMG Media Corp.</name>
        <lei>N/A</lei>
        <title>CMGMCO L 06/18/29 5</title>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2029-06-17</maturityDt>
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        <name>Atlas Warehouse Lending Co. LP</name>
        <lei>25490068J12A1HV7YM70</lei>
        <title>ATWALD 5.25 01/15/33</title>
        <cusip>049463AH5</cusip>
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        <invCountry>US</invCountry>
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          <maturityDt>2033-01-15</maturityDt>
          <couponKind>Fixed</couponKind>
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        <name>Global Atlantic Finance Co.</name>
        <lei>98450051B2E65CAA7E94</lei>
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        <invCountry>US</invCountry>
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          <couponKind>Fixed</couponKind>
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        <name>USALCO</name>
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        <invCountry>US</invCountry>
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          <maturityDt>2031-09-30</maturityDt>
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      <invstOrSec>
        <name>CLARIOS GLOBAL LP</name>
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        <issuerCat>CORP</issuerCat>
        <invCountry>CA</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
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      <invstOrSec>
        <name>Aspire Bakeries (Aryzta)</name>
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        <name>OneMain Financial Corporation</name>
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        <name>CONVERGINT TECHNOLOGIES LLC</name>
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        <title>DG INVESTMENT INTERMEDI</title>
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        <name>Kingdom Of Bahrain Acting Through Ministry Of Finance (The)</name>
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        <title>BHRAIN 7.1 02/03/38 144A</title>
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        <issuerCat>CORP</issuerCat>
        <invCountry>BH</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
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        <name>TreeHouse Foods</name>
        <lei>5493007M7EVHE470Q576</lei>
        <title>TreeHouse Foods Term Loan B 425 2033-01-19</title>
        <cusip>89468XAX3</cusip>
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        <assetCat>LON</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
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        <name>Mexico (United Mexican States)</name>
        <lei>254900EGTWEU67VP6075</lei>
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        <name>Malaysia (Government Of)</name>
        <lei>254900GSIL471JOBYY43</lei>
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        <name>AMNEAL PHARMACEUTICALS LLC</name>
        <lei>54930037VIXE7LRZ1M66</lei>
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        <fairValLevel>2</fairValLevel>
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          <maturityDt>2032-08-01</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.87500000</annualizedRt>
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        <name>VEROS AUTO RECE TR 2024-1</name>
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        <title>VEROS 2024-1 C</title>
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          <maturityDt>2028-12-15</maturityDt>
          <couponKind>Fixed</couponKind>
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        <name>Lebanese Republic</name>
        <lei>529900QPC4K9S1KHL354</lei>
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        <name>Constellation Oil Services Holding SA</name>
        <lei>5493005YJTU769NW5I10</lei>
        <title>COSHSA 9.375 11/07/29 144A</title>
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        <name>TOWD POINT MORTGAGE TRUST 2016-4</name>
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        <title>TPMT 2016-4 B1</title>
        <cusip>89172UAE8</cusip>
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          <maturityDt>2056-07-25</maturityDt>
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        <name>ICAHN ENTERPRISES LP</name>
        <lei>549300T0G4GS0SINS786</lei>
        <title>IEP 10 11/15/29 144A</title>
        <cusip>451102CK1</cusip>
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          <isin value="US451102CK14"/>
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        <balance>200000.00000000</balance>
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          <maturityDt>2029-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>10.00000000</annualizedRt>
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        <name>PROTECTIVE INDUSTRIAL PRODUCTS INC</name>
        <lei>54930015O0Y94T5H8Z18</lei>
        <title>GLOVES BUYER INC</title>
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        <name>DEUTSCHE BANK AG NEW YORK BRANCH</name>
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        <name>Iron Mountain Inc.</name>
        <lei>SQL3F6CKNNBM3SQGHX24</lei>
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        <name>Indonesia (Republic of)</name>
        <lei>529900FWX0GRR7WG5W79</lei>
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        <invCountry>ID</invCountry>
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        <name>ALLIANCE RESOURCE OPERATING PARTNERS LP</name>
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        <issuerCat>CORP</issuerCat>
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        <name>Suriname (Republic of)</name>
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        <name>Entergy Corporation</name>
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        <name>Insight Enterprises Inc.</name>
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        <name>Lummus Technology</name>
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        <name>GENMAB A/S</name>
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        <name>Turkcell Iletisim Hizmetleri AS</name>
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        <name>FERRELLGAS ESCROW LLC</name>
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        <name>GABON, GOVERNMENT OF</name>
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        <name>McGraw-Hill Global Education Holdings</name>
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        <name>Citigroup Inc.</name>
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        <name>DIRECTV</name>
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        <name>NUMERICABLE US LLC</name>
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        <name>AJAX MORTGAGE LOAN TRUST 2022-B</name>
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        <name>Directv Financing LLC/Directv Financing Co-Obligor Inc.</name>
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        <name>UBS Group AG</name>
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        <name>DEL MONTE FOODS INC</name>
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        <name>Global Infrastructure Solutions Inc.</name>
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        <name>JSC National Company KazMunayGas</name>
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        <name>Biomarin Pharmaceutical Inc.</name>
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        <name>Cimpress PLC</name>
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        <invCountry>IE</invCountry>

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        <name>Blackfin Pipeline</name>
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        <name>TruGreen</name>
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      <invstOrSec>
        <name>JERSEY MIKE'S FUNDING LLC</name>
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        <title>JMIKE 2024-1A A2</title>
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        <name>GENMAB A/S</name>
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        <name>Petroleos Mexicanos Sa De CV</name>
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        <name>Ineos Group</name>
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        <name>ALTICE FRANCE SAS</name>
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        <name>SV RNO Property Owner 1 LLC</name>
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        <name>South Africa (Republic of)</name>
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        <name>Goldman Sachs Group, Inc.</name>
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        <name>ROCK TR 2024-CNTR</name>
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          <maturityDt>2041-11-15</maturityDt>
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        <name>Venture Global LNG Inc.</name>
        <lei>54930011XLBUWMQUC829</lei>
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        <name>Ukraine (Republic of)</name>
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        <name>Global Payments Inc</name>
        <lei>549300NOMHGVQBX6S778</lei>
        <title>GPN 5.55 11/15/35</title>
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        <name>Societe Generale S.A.</name>
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        <name>NOURYON FINANCE BV</name>
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        <name>Grifols S.A.</name>
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        <name>Coronado Finance Pty Limited</name>
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        <name>British Airways PLC</name>
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        <name>Opal Bidco SAS</name>
        <lei>969500R96XT7XY2UJ564</lei>
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        <name>Rocket Software</name>
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        <name>GREAT CANADIAN GAMING CORP</name>
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        <name>Corporacion Nacional del Cobre de Chile</name>
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        <name>Federal National Mortgage Association</name>
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        <name>Directv Financing LLC/Directv Financing Co-Obligor Inc.</name>
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        <name>FLNG LIQUEFACTION 2 LLC</name>
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        <name>Prime Healthcare Services Inc</name>
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        <name>DEL MONTE FOODS INC</name>
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        <name>Alpha Generation LLC</name>
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        <name>Argentina (Republic Of)</name>
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        <name>Clydesdale Acquisition Holdings Inc</name>
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        <name>Cornerstone Building Brands Inc</name>
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        <name>Altice Financing S.A.</name>
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        <name>Lebanese Republic</name>
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        <name>Ihs Holding Limited</name>
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        <name>NYC Commercial Mortgage Trust 2025-300P</name>
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        <name>TOWD POINT MORTGAGE TRUST 2025-CES4</name>
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        <name>AQUA FINANCE TRUST 2024-A</name>
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        <name>Federal Home Loan Mortgage Corp.</name>
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        <name>Global Medical Response Incorporated</name>
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        <name>Forvia SE</name>
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        <name>BX Trust 2018-Bilt</name>
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        <name>DELIVERY HERO SE</name>
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        <name>Petroleos Mexicanos Sa De CV</name>
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        <name>The Charles Schwab Corporation</name>
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        <name>Post Holdings Inc.</name>
        <lei>JM1I5YUAURL6DC8N1468</lei>
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        <issuerCat>NUSS</issuerCat>
        <invCountry>GH</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2026-07-03</maturityDt>
          <couponKind>None</couponKind>
          <annualizedRt>0.00000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      </invstOrSec>
      <invstOrSec>
        <name>Columbia Pipelines Operating Co. LLC</name>
        <lei>N/A</lei>
        <title>CPGX 6.036 11/15/33 144A</title>
        <cusip>19828TAB2</cusip>
        <identifiers>
          <isin value="US19828TAB26"/>
        </identifiers>
        <balance>215000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>232943.68000000</valUSD>
        <pctVal>0.248926679369</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2033-11-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>6.03600000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
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      <invstOrSec>
        <name>Flutter Treasury Designated Activity Co.</name>
        <lei>635400JE8VLL9UFVIC38</lei>
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        <cusip>344045AB5</cusip>
        <identifiers>
          <isin value="US344045AB55"/>
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        <balance>275000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>274211.87000000</valUSD>
        <pctVal>0.293026409829</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>IE</invCountry>

        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-06-04</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>5.87500000</annualizedRt>
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          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
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        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
      <invstOrSec>
        <name>Chile (Republic Of)</name>
        <lei>549300FLZTJM5YJF8D34</lei>
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        <identifiers>
          <isin value="US168863EF18"/>
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        <balance>133000.00000000</balance>
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        <curCd>USD</curCd>
        <valUSD>133226.10000000</valUSD>
        <pctVal>0.142367162218</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>NUSS</issuerCat>
        <invCountry>CL</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2031-04-13</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.35000000</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>ALBERTSONS COMPANIES INC</name>
        <lei>549300YKWOC0AOR16R51</lei>
        <title>ACI 4.875 02/15/30 144A</title>
        <cusip>013092AE1</cusip>
        <identifiers>
          <isin value="US013092AE14"/>
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        <balance>100000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>99174.77000000</valUSD>
        <pctVal>0.105979463247</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2030-02-15</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>4.87500000</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>Ellington Financial Mortgage Trust 2019-2</name>
        <lei>N/A</lei>
        <title>EFMT 2019-2 A3</title>
        <cusip>31573TAC2</cusip>
        <identifiers>
          <isin value="US31573TAC27"/>
        </identifiers>
        <balance>14000.91000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>13686.57000000</valUSD>
        <pctVal>0.014625648663</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>ABS-O</assetCat>
        <issuerCat>CORP</issuerCat>
        <invCountry>US</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2059-11-25</maturityDt>
          <couponKind>Variable</couponKind>
          <annualizedRt>3.04600000</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>Egypt (Arab Republic of)</name>
        <lei>529900GFIVH4086NMH82</lei>
        <title>EGYPT 8.75 09/30/51 144A</title>
        <cusip>03846JAF7</cusip>
        <identifiers>
          <isin value="US03846JAF75"/>
        </identifiers>
        <balance>266000.00000000</balance>
        <units>PA</units>
        <curCd>USD</curCd>
        <valUSD>257222.00000000</valUSD>
        <pctVal>0.274870811351</pctVal>
        <payoffProfile>Long</payoffProfile>
        <assetCat>DBT</assetCat>
        <issuerCat>NUSS</issuerCat>
        <invCountry>EG</invCountry>
        <isRestrictedSec>N</isRestrictedSec>
        <fairValLevel>2</fairValLevel>
        <debtSec>
          <maturityDt>2051-09-30</maturityDt>
          <couponKind>Fixed</couponKind>
          <annualizedRt>8.75000000</annualizedRt>
          <isDefault>N</isDefault>
          <areIntrstPmntsInArrs>N</areIntrstPmntsInArrs>
          <isPaidKind>N</isPaidKind>
        </debtSec>
        <securityLending>
          <isCashCollateral>N</isCashCollateral>
          <isNonCashCollateral>N</isNonCashCollateral>
          <isLoanByFund>N</isLoanByFund>
        </securityLending>
      </invstOrSec>
    </invstOrSecs>
    <signature>
      <ncom:dateSigned>2026-04-24</ncom:dateSigned>
      <ncom:nameOfApplicant>Virtus Global Multi-Sector Income Fund</ncom:nameOfApplicant>
      <ncom:signature>Amy Hackett</ncom:signature>
      <ncom:signerName>Amy Hackett</ncom:signerName>
      <ncom:title>Vice President and Assistant Treasurer</ncom:title>
    </signature>
  </formData>
  <documents>XXXX</documents>
</edgarSubmission>