# EDGAR Filing Document

**Accession Number:** 0001748425
**File Stem:** 0000940400-26-022959
**Filing Date:** 2026-6
**Character Count:** 24109
**Document Hash:** b4add1b3909a65f0ba9dff649294f919
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000940400-26-022959.hdr.sgml**: 20260601

**ACCESSION NUMBER**: 0000940400-26-022959

**CONFORMED SUBMISSION TYPE**: NPORT-P

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260331

**FILED AS OF DATE**: 20260601

**DATE AS OF CHANGE**: 20260601

**PERIOD START**: 20261231

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gabelli ETFs Trust
- **CENTRAL INDEX KEY:** 0001748425

**ORGANIZATION NAME:**
- **EIN:** 831373005
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** NPORT-P
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23568
- **FILM NUMBER:** 261048679

**BUSINESS ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580
- **BUSINESS PHONE:** 914 921-8371

**MAIL ADDRESS:**
- **STREET 1:** ONE CORPORATE CENTER
- **CITY:** RYE
- **STATE:** NY
- **ZIP:** 10580

## Series and Classes Contracts Data

### Gabelli Opportunities in Live and Sports ETF (Series ID: S000099690)

| Class ID   | Class Name                                   | Ticker Symbol   |
|:---|:---|:---|
| C000269470 | Gabelli Opportunities in Live and Sports ETF | GOLS            |

## Nport-Ex

#### Gabelli

#### Opportunities

#### in

#### Live

#### and

#### Sports

#### ETF

#### Schedule

#### of

#### Investments

#### —

#### March

#### 31,

#### 2026
(Unaudited)

#### Shares

#### Market

#### Value

#### COMMON

#### STOCKS

#### –

#### 84.2%

#### Financial

#### Services

#### –

#### 2.4%
58,360

Cannae

Holdings

Inc.

.............................

$

663,553

#### Live

#### Entertainment

#### –

#### 13.0%
4,000

CTS

Eventim

AG

&

Co.

KGaA

................

229,599

14,242

Liberty

Live

Holdings

Inc.,

Cl. A†

............

1,305,137

568

Live

Nation

Entertainment

Inc.†

.............

86,626

19,746

Madison

Square

Garden

Entertainment

Corp.†

.................................................

1,163,237

16,625

Parken

Sport

&

Entertainment

A/S

.........

475,720

2,649

Sphere

Entertainment

Co.†

....................

310,992

3,571,311

#### Media

#### –

#### 14.6%
17,852

Comcast

Corp.,

Cl. A

..............................

512,531

27,000

Dena

Co.

Ltd.

..........................................

414,429

10,500

Fox

Corp.,

Cl. B

......................................

557,550

66,000

Grupo

Televisa

SAB,

ADR

......................

192,060

5,531

Netflix

Inc.†

.............................................

531,806

2,391

Nexstar

Media

Group

Inc.

.......................

432,365

2,090

Take-Two

Interactive

Software

Inc.†

.......

412,775

17,269

Versant

Media

Group

Inc.

.......................

639,298

11,000

Warner

Bros

Discovery

Inc.†

..................

302,060

3,994,874

#### Sports

#### –

#### 54.2%
6,500

AFC

Ajax

NV†

........................................

63,560

260,000

AGF

A/S†

...............................................

47,454

41,296

Atlanta

Braves

Holdings

Inc.,

Cl. C†

.......

1,763,339

210,000

Borussia

Dortmund

GMBH

&

Co.

KGAA

736,685

25,000

Celtic

plc†

...............................................

64,525

8,600

Churchill

Downs

Inc.

...............................

772,538

1,771

Diageo

plc,

ADR

.....................................

131,851

28,491

Eagle

Football

Group†

............................

55,325

5,000

EXOR

NV

...............................................

379,410

1,300,000

Fenerbahce

Futbol

AS†

..........................

75,764

1,601

Ferrari

NV

...............................................

541,858

95,000

Juventus

Football

Club

SpA†

.................

220,491

26,000

Liberty

Global

Ltd.,

Cl. A†

.......................

314,340

18,450

Liberty

Media

Corp.

-

Liberty

Formula

One,

Cl. A†

.........................................

1,440,576

6,700

Madison

Square

Garden

Sports

Corp.†

.

2,153,380

73,981

Manchester

United

plc,

Cl. A†

................

1,244,360

5,623

Nike

Inc.,

Cl. B

........................................

297,007

79,460

Ollamani

SAB†

.......................................

324,747

30,000

Piaggio

&

C

SpA

.....................................

53,158

34,150

Rogers

Communications

Inc.,

Cl. B

........

1,313,068

59,000

Societa

Sportiva

Lazio

SpA†

..................

81,835

18,000

Sport

Lisboa

e

Benfica-Futebol

SAD†

....

131,490

26,513

Sportradar

Group

AG,

Cl. A†

..................

443,828

11,000

The

Walt

Disney

Co.

...............................

1,060,180

#### Shares

#### Market

#### Value
5,580

TKO

Group

Holdings

Inc.

........................

$

1,125,207

14,835,976

#### TOTAL

#### COMMON

#### STOCKS

#### ............
23,065,714

#### Principal

#### Amount

#### U.S.

#### GOVERNMENT

#### OBLIGATIONS

#### –

#### 15.8%
$

4,355,000

U.S.

Treasury

Bills,

3.56%

to

3.62%††,

05/19/26

to

06/25/26

4,323,599

#### TOTAL

#### INVESTMENTS

#### —

#### 100.0%
(cost

$28,089,146)

..................................

$

27,389,313

†

Non-income

producing

security.

††

Represents

annualized

yields

at

dates

of

purchase.

ADR&nbsp;&nbsp;&nbsp;&nbsp;American

Depositary

Receipt

## Form NPORT-P: Monthly Portfolio Investments Report

### NPORT-P: Part A: General Information

**Item A.1. Information about the Registrant.**

- **a. Name of Registrant:** Gabelli ETFs Trust

- **b. Investment Company Act file number:** 811-23568

- **c. CIK number of Registrant:** 0001748425

- **d. LEI of Registrant:** 254900GVYNJR8YXKW882

- **e. Address and telephone number of Registrant.**

  - **Street Address 1:** One Corporate Center

  - **City:** Rye

  - **State:** NY

  - **Foreign country:** US

  - **Zip / Postal Code:** 10580-1422

  - **Telephone number:** 1-800-422-3554

**Item A.2. Information about the Series.**

- **a. Name of Series:** Gabelli Opportunities in Live and Sports ETF

- **b. EDGAR series identifier (if any):** S000099690

- **c. LEI of Series:** 254900E735CLE9ERP370

**Item A.3. Reporting period.**

- **a. Date of fiscal year-end:** 2026-12-31

- **b. Date as of which information is reported:** 2026-03-31

**Item A.4. Final filing**

Does the Fund anticipate that this will be its final filing on Form N-PORT? **No**

### Fund Information

**Total Assets:** $27460547.41

**Total Liabilities:** $131739.09

**Net Assets:** $27328808.32

**Monthly Return Information**

| Class               | Month 1 Return (%)   | Month 2 Return (%)   | Month 3 Return (%)   |
|:---|:---|:---|:---|
| Class ID C000269470 | -0.95%               | 4.10%                | -5.51%               |

**Monthly Gains & Losses**

| Period   | Net Realized Gain/Loss   | Net Unrealized Appreciation/Depreciation   |
|:---|:---|:---|
| Month 1  | $-2822.80                | $-126640.29                                |
| Month 2  | $-11629.28               | $866961.45                                 |
| Month 3  | $-36801.53               | $-1439284.14                               |

### Schedule of Portfolio Investments

| Name                                     | Title                                                 | Identifiers                                   | Payoff Profile   | Asset Category   | Issuer Category   | Country   |   Balance | Units   | Value (USD)   | % of Net Assets   | Maturity Date   | Coupon Type   | Annualized Rate (%)   | Restricted?   |   Fair Value Level | Lending Status   |
|:---|:---|:---|:---|:---|:---|:---|---:|:---|:---|:---|:---|:---|:---|:---|---:|:---|
| United States Treasury Bills             | B 0 05/21/26                                          | CUSIP: 912797SV0<br>LEI: 254900HROIFWPRGM1V77 | Long             | DBT              | UST               | US        |    200000 | PA      | $199009.22    | 0.73%             | 2026-05-21      | None          | 0.00%                 | No            |                  2 | On Loan: No      |
| Take-Two Interactive Software Inc.       | Take-Two Interactive Software Inc. COM                | CUSIP: 874054109<br>LEI: BOMSTHHJK882EWYX3334 | Long             | EC               | CORP              | US        |      2090 | NS      | $412775.00    | 1.51%             |  |  |  | No            |                  1 | On Loan: No      |
| TKO GROUP HOLDINGS INC                   | TKO Group Holdings Inc. CL A                          | CUSIP: 87256C101<br>LEI: N/A                  | Long             | EC               | CORP              | US        |      5580 | NS      | $1125207.00   | 4.12%             |  |  |  | No            |                  1 | On Loan: No      |
| CTS Eventim AG & Co. KGaA                | CTS Eventim AG & Co. KGaA NPV                         | CUSIP: 000000000<br>LEI: 529900FDHSN08UBJII80 | Long             | EC               | CORP              | DE        |      4000 | NS      | $229599.15    | 0.84%             |  |  |  | No            |                  1 | On Loan: No      |
| Comcast Corporation                      | Comcast Corporation CL A                              | CUSIP: 20030N101<br>LEI: 51M0QTTNCGUN7KFCFZ59 | Long             | EC               | CORP              | US        |     17852 | NS      | $512530.92    | 1.88%             |  |  |  | No            |                  1 | On Loan: No      |
| FERRARI NV                               | Ferrari N V COM                                       | CUSIP: 000000000<br>LEI: 549300RIVY5EX8RCON76 | Long             | EC               | CORP              | NL        |      1601 | NS      | $541858.45    | 1.98%             |  |  |  | No            |                  1 | On Loan: No      |
| Parken Sport & Ent                       | Parken Sport & Ent DKK20                              | CUSIP: 000000000<br>LEI: 213800ZRY1MCTFK8PQ94 | Long             | EC               | CORP              | DK        |     16625 | NS      | $475720.01    | 1.74%             |  |  |  | No            |                  1 | On Loan: No      |
| MADISON SQUARE GARDEN ENTERTAINMENT CORP | Madison Square Garden Entertainment Corp New COM CL A | CUSIP: 558256103<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     19746 | NS      | $1163236.86   | 4.26%             |  |  |  | No            |                  1 | On Loan: No      |
| Exor Nv                                  | Exor Nv EUR0.01                                       | CUSIP: 000000000<br>LEI: 5493002ENHZ6NYET7405 | Long             | EC               | CORP              | NL        |      5000 | NS      | $379409.59    | 1.39%             |  |  |  | No            |                  1 | On Loan: No      |
| Netflix, Inc.                            | Netflix, Inc. COM                                     | CUSIP: 64110L106<br>LEI: 549300Y7VHGU0I7CE873 | Long             | EC               | CORP              | US        |      5531 | NS      | $531805.65    | 1.95%             |  |  |  | No            |                  1 | On Loan: No      |
| Nexstar Media Group Inc                  | Nexstar Media Group Inc COMMON STOCK                  | CUSIP: 65336K103<br>LEI: 52990083ZRR5UT591988 | Long             | EC               | CORP              | US        |      2391 | NS      | $432364.53    | 1.58%             |  |  |  | No            |                  1 | On Loan: No      |
| Sportradar Group AG                      | Sportradar Group AG CLASS A ORD SHS                   | CUSIP: 000000000<br>LEI: 549300H1P33YOAT7Z533 | Long             | EC               | CORP              | CH        |     26513 | NS      | $443827.62    | 1.62%             |  |  |  | No            |                  1 | On Loan: No      |
| Grupo Televisa S.A.B.                    | Grupo Televisa S.A.B. SPON ADR REP ORD                | CUSIP: 40049J206<br>LEI: 549300O4AF0C816ILN62 | Long             | EC               | CORP              | MX        |     66000 | NS      | $192060.00    | 0.70%             |  |  |  | No            |                  1 | On Loan: No      |
| United States Treasury Bills             | B 0 06/25/26                                          | CUSIP: 912797TE7<br>LEI: 254900HROIFWPRGM1V77 | Long             | DBT              | UST               | US        |   2430000 | PA      | $2409440.62   | 8.82%             | 2026-06-25      | None          | 0.00%                 | No            |                  2 | On Loan: No      |
| LIBERTY GLOBAL LTD                       | Liberty Global Ltd. COM CL A                          | CUSIP: 000000000<br>LEI: 213800HRMKKTYH7SKA24 | Long             | EC               | CORP              | BM        |     26000 | NS      | $314340.00    | 1.15%             |  |  |  | No            |                  1 | On Loan: No      |
| Cannae Holdings Inc.                     | Cannae Holdings Inc. COM                              | CUSIP: 13765N107<br>LEI: 549300OGRF1ICI7D2V77 | Long             | EC               | CORP              | US        |     58360 | NS      | $663553.20    | 2.43%             |  |  |  | No            |                  1 | On Loan: No      |
| Agf A/S                                  | Agf A/S SER'B'DKK0.25                                 | CUSIP: 000000000<br>LEI: 213800NZF3NQOYOQUX61 | Long             | EC               | CORP              | DK        |    260000 | NS      | $47454.06     | 0.17%             |  |  |  | No            |                  1 | On Loan: No      |
| LIBERTY LIVE HOLDINGS INC                | Liberty Live Holdings Inc. COM SER A                  | CUSIP: 530909100<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     14242 | NS      | $1305136.88   | 4.78%             |  |  |  | No            |                  1 | On Loan: No      |
| Diageo PLC                               | Diageo PLC SPON ADR NEW                               | CUSIP: 25243Q205<br>LEI: 213800ZVIELEA55JMJ32 | Long             | EC               | CORP              | GB        |      1771 | NS      | $131850.95    | 0.48%             |  |  |  | No            |                  1 | On Loan: No      |
| Celtic                                   | Celtic ORD GBP0.01                                    | CUSIP: 000000000<br>LEI: 2138004FBHLJQ1EAGI88 | Long             | EC               | CORP              | GB        |     25000 | NS      | $64525.10     | 0.24%             |  |  |  | No            |                  1 | On Loan: No      |
| Nike, Inc.                               | Nike, Inc. CL B                                       | CUSIP: 654106103<br>LEI: 787RXPR0UX0O0XUXPZ81 | Long             | EC               | CORP              | US        |      5623 | NS      | $297006.86    | 1.09%             |  |  |  | No            |                  1 | On Loan: No      |
| Manchester United PLC                    | Manchester United PLC ORD CL A                        | CUSIP: 000000000<br>LEI: 529900GWGZPE83MJOV59 | Long             | EC               | CORP              | KY        |     73981 | NS      | $1244360.42   | 4.55%             |  |  |  | No            |                  1 | On Loan: No      |
| Eagle Football Group                     | Eagle Football Group EUR1.52                          | CUSIP: 000000000<br>LEI: 969500YG7U0UQDEHBD60 | Long             | EC               | CORP              | FR        |     28491 | NS      | $55324.89     | 0.20%             |  |  |  | No            |                  1 | On Loan: No      |
| Borussia Dortmund GmbH & Co . KGaA       | Borussia Dortmund GmbH & Co . KGaA NPV                | CUSIP: 000000000<br>LEI: 529900XO0YTOOKCLQB44 | Long             | EC               | CORP              | DE        |    210000 | NS      | $736684.54    | 2.70%             |  |  |  | No            |                  1 | On Loan: No      |
| AFC Ajax Nv                              | AFC Ajax Nv EUR0.45                                   | CUSIP: 000000000<br>LEI: 724500QLFWTRHA3K0440 | Long             | EC               | CORP              | NL        |      6500 | NS      | $63560.50     | 0.23%             |  |  |  | No            |                  1 | On Loan: No      |
| Ollamani SAB                             | Ollamani SAB CPO                                      | CUSIP: 000000000<br>LEI: N/A                  | Long             | EP               | CORP              | MX        |     79460 | NS      | $324747.25    | 1.19%             |  |  |  | No            |                  1 | On Loan: No      |
| Atlanta Braves Holdings Inc              | Atlanta Braves Holdings Inc COM SER C                 | CUSIP: 047726302<br>LEI: N/A                  | Long             | EC               | CORP              | US        |     41296 | NS      | $1763339.20   | 6.45%             |  |  |  | No            |                  1 | On Loan: No      |
| Sport Lisboa e Benfica Futebol SAD       | Sport Lisboa e Benfica Futebol SAD EUR5 (REGD)        | CUSIP: 000000000<br>LEI: 213800EDIKU4Z4I1R529 | Long             | EC               | CORP              | PT        |     18000 | NS      | $131490.13    | 0.48%             |  |  |  | No            |                  1 | On Loan: No      |
| United States Treasury Bills             | B 0 05/19/26                                          | CUSIP: 912797TS6<br>LEI: 254900HROIFWPRGM1V77 | Long             | DBT              | UST               | US        |    480000 | PA      | $477680.14    | 1.75%             | 2026-05-19      | None          | 0.00%                 | No            |                  2 | On Loan: No      |
| United States Treasury Bills             | B 0 05/28/26                                          | CUSIP: 912797SW8<br>LEI: 254900HROIFWPRGM1V77 | Long             | DBT              | UST               | US        |    895000 | PA      | $889951.31    | 3.26%             | 2026-05-28      | None          | 0.00%                 | No            |                  2 | On Loan: No      |
| LIBERTY MEDIA CORP                       | Liberty Media Corp Del COM LBTY ONE S A               | CUSIP: 531229771<br>LEI: 549300ZKUTPIBZLWLL89 | Long             | EC               | CORP              | US        |     18450 | NS      | $1440576.00   | 5.27%             |  |  |  | No            |                  1 | On Loan: No      |
| Lazio Soc Sportiva                       | Lazio Soc Sportiva EUR0.60                            | CUSIP: 000000000<br>LEI: 81560036DCCA48CA0F08 | Long             | EC               | CORP              | IT        |     59000 | NS      | $81834.57     | 0.30%             |  |  |  | No            |                  1 | On Loan: No      |
| Walt Disney Company                      | Walt Disney Company COM                               | CUSIP: 254687106<br>LEI: 549300GZKULIZ0WOW665 | Long             | EC               | CORP              | US        |     11000 | NS      | $1060180.00   | 3.88%             |  |  |  | No            |                  1 | On Loan: No      |
| Juventus Football Club S.p.A.            | Juventus Football Club S.p.A. NPV (POST SPLIT)        | CUSIP: 000000000<br>LEI: 815600A253A0AF58C166 | Long             | EC               | CORP              | IT        |     95000 | NS      | $220491.01    | 0.81%             |  |  |  | No            |                  1 | On Loan: No      |
| United States Treasury Bills             | B 0 06/11/26                                          | CUSIP: 912797QX8<br>LEI: 254900HROIFWPRGM1V77 | Long             | DBT              | UST               | US        |    350000 | PA      | $347517.76    | 1.27%             | 2026-06-11      | None          | 0.00%                 | No            |                  2 | On Loan: No      |
| Warner Bros. Discovery Inc.              | Warner Bros. Discovery Inc. COM SER A                 | CUSIP: 934423104<br>LEI: 5493006ZCRFWKF6B1K26 | Long             | EC               | CORP              | US        |     11000 | NS      | $302060.00    | 1.11%             |  |  |  | No            |                  1 | On Loan: No      |
| Piaggio & C. S.p.A.                      | Piaggio & C. S.p.A. NPV                               | CUSIP: 000000000<br>LEI: 8156000256C2431C2E92 | Long             | EC               | CORP              | IT        |     30000 | NS      | $53157.80     | 0.19%             |  |  |  | No            |                  1 | On Loan: No      |
| Sphere Entertainment Co.                 | Sphere Entertainment Co. CL A                         | CUSIP: 55826T102<br>LEI: 254900ZW4JWKYRZZ9A91 | Long             | EC               | CORP              | US        |      2649 | NS      | $310992.60    | 1.14%             |  |  |  | No            |                  1 | On Loan: No      |
| Fox Corporation                          | Fox Corporation CL B COM                              | CUSIP: 35137L204<br>LEI: 549300DDU6FDRBIELS05 | Long             | EC               | CORP              | US        |     10500 | NS      | $557550.00    | 2.04%             |  |  |  | No            |                  1 | On Loan: No      |
| Dena Co Ltd.                             | Dena Co Ltd. NPV                                      | CUSIP: 000000000<br>LEI: 529900T9JQP7I5LDY154 | Long             | EC               | CORP              | JP        |     27000 | NS      | $414429.29    | 1.52%             |  |  |  | No            |                  1 | On Loan: No      |
| Fenerbahce Futbol AS                     | Fenerbahce Futbol AS TRY1 (B SHARES)                  | CUSIP: 000000000<br>LEI: 789000KZCMKV1N9JZR96 | Long             | EC               | CORP              | TR        |   1300000 | NS      | $75764.22     | 0.28%             |  |  |  | No            |                  1 | On Loan: No      |
| Churchill Downs Inc                      | Churchill Downs Inc COM                               | CUSIP: 171484108<br>LEI: 529900FODTBQC8MIS994 | Long             | EC               | CORP              | US        |      8600 | NS      | $772538.00    | 2.83%             |  |  |  | No            |                  1 | On Loan: No      |
| Live Nation Entertainment, Inc.          | Live Nation Entertainment, Inc. COM                   | CUSIP: 538034109<br>LEI: 5493007B9BM9ZXJINO78 | Long             | EC               | CORP              | US        |       568 | NS      | $86625.68     | 0.32%             |  |  |  | No            |                  1 | On Loan: No      |
| State Street Bank and Trust Company      | CURRENCY CONTRACT - DKK                               | CUSIP: 000000000<br>LEI: 571474TGEMMWANRLN572 | N/A              | DFE              | CORP              | US        |         1 | NC      | $11.45        | 0.00%             |  |  |  | No            |                  2 | On Loan: No      |
| MADISON SQUARE GARDEN SPORTS CORP        | Madison Square Garden Sports Corp. CL A               | CUSIP: 55825T103<br>LEI: 529900BQELIZ5ZQYB788 | Long             | EC               | CORP              | US        |      6700 | NS      | $2153380.00   | 7.88%             |  |  |  | No            |                  1 | On Loan: No      |
| VERSANT MEDIA GROUP INC                  | Versant Media Group Inc. COM CL A                     | CUSIP: 925283103<br>LEI: 254900D2Q5F5F229PU30 | Long             | EC               | CORP              | US        |     17269 | NS      | $639298.38    | 2.34%             |  |  |  | No            |                  1 | On Loan: No      |
| Rogers Communications Inc.               | Rogers Communications Inc. CL B                       | CUSIP: 775109200<br>LEI: 5493000M6Z4XFIP6PF03 | Long             | EC               | CORP              | CA        |     34150 | NS      | $1313067.50   | 4.80%             |  |  |  | No            |                  1 | On Loan: No      |

### Signature

**Date Signed:** 2026-05-29

**Name of Applicant:** Gabelli ETFs Trust

**Signature:** John C. Ball

**Name of Signer:** John C. Ball

**Title:** Treasurer