<?xml version="1.0" encoding="UTF-8"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
  <url>
    <loc>https://gaapio.com/comment-letters/wahed-real-estate-series-1-llc-020299</loc>
    <lastmod>2026-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wahed-real-estate-series-1-llc-001827</loc>
    <lastmod>2026-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-alpinvest-private-markets-secondaries-fund-003280</loc>
    <lastmod>2026-02-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-industry-products-corp-000010</loc>
    <lastmod>2026-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shuttle-pharmaceuticals-holdings-inc-002894</loc>
    <lastmod>2026-01-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shuttle-pharmaceuticals-holdings-inc-000682</loc>
    <lastmod>2026-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vegashares-etf-trust-000337</loc>
    <lastmod>2026-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-022281</loc>
    <lastmod>2025-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-007638</loc>
    <lastmod>2025-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-026134</loc>
    <lastmod>2025-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volatility-shares-trust-011191</loc>
    <lastmod>2025-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-011192</loc>
    <lastmod>2025-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/augustar-variable-insurance-products-fund-inc-021355</loc>
    <lastmod>2025-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-express-credit-account-master-trust-287432</loc>
    <lastmod>2025-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lion-group-holding-ltd-109178</loc>
    <lastmod>2025-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immersed-inc-103808</loc>
    <lastmod>2025-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southern-california-edison-co-253858</loc>
    <lastmod>2025-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfs-funds-000885</loc>
    <lastmod>2025-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-015751</loc>
    <lastmod>2025-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-100475</loc>
    <lastmod>2025-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collaborative-investment-series-trust-015481</loc>
    <lastmod>2025-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ubs-group-ag-000101</loc>
    <lastmod>2025-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-xrp-etf-098174</loc>
    <lastmod>2025-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alussa-energy-acquisition-corp-ii-098033</loc>
    <lastmod>2025-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stifel-financial-corp-233590</loc>
    <lastmod>2025-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-094409</loc>
    <lastmod>2025-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duke-energy-carolinas-sc-storm-funding-llc-010704</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/private-shares-fund-010703</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evolution-global-acquisition-corp-094213</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-series-solutions-010352</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fermi-llc-093851</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitcoin-infrastructure-acquisition-corp-ltd-007792</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sterling-real-estate-trust-094833</loc>
    <lastmod>2025-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-inc-000172</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital8-corp-010606</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fermi-inc-010621</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/annovis-bio-inc-094016</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fermi-llc-092628</loc>
    <lastmod>2025-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etsy-inc-000071</loc>
    <lastmod>2025-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hoyne-bancorp-inc-090808</loc>
    <lastmod>2025-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-035267</loc>
    <lastmod>2025-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caledonia-mining-corp-plc-005927</loc>
    <lastmod>2025-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wesco-international-inc-000030</loc>
    <lastmod>2025-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-exceptionalism-acquisition-corp-a-203779</loc>
    <lastmod>2025-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bm-acquisition-corp-013183</loc>
    <lastmod>2025-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clear-secure-inc-002431</loc>
    <lastmod>2025-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calisa-acquisition-corp-013018</loc>
    <lastmod>2025-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-rock-coffee-bar-inc-000007</loc>
    <lastmod>2025-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cdt-environmental-technology-investment-holdings-ltd-001221</loc>
    <lastmod>2025-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bain-capital-gss-investment-corp-199207</loc>
    <lastmod>2025-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-capital-acquisition-corp-ii-198475</loc>
    <lastmod>2025-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000494</loc>
    <lastmod>2025-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aigo-holding-ltd-085023</loc>
    <lastmod>2025-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nextnrg-inc-026753</loc>
    <lastmod>2025-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chefs-warehouse-inc-000843</loc>
    <lastmod>2025-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oxford-lane-capital-corp-084523</loc>
    <lastmod>2025-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medi-group-ltd-026629</loc>
    <lastmod>2025-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anfield-energy-inc-195076</loc>
    <lastmod>2025-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/timothy-plan-017300</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medi-group-ltd-009431</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-017371</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaalco-energy-inc-de-000049</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemini-space-station-inc-085969</loc>
    <lastmod>2025-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagerduty-inc-000095</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-growers-cooperative-009351</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euda-health-holdings-ltd-009307</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-dogecoin-etf-009379</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-health-solutions-inc-085851</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miluna-acquisition-corp-012501</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/endeavour-silver-corp-015084</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/111-inc-085022</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-026022</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-labs-ltd-082605</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-mexican-states-192923</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bm-acquisition-corp-026029</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stifel-financial-corp-009382</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emmis-acquisition-corp-082556</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-global-holding-pubco-026083</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twenty-one-capital-inc-009301</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berry-corp-bry-009334</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemini-space-station-inc-085483</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trugolf-holdings-inc-026007</loc>
    <lastmod>2025-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alaska-silver-corp-009240</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-009232</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-009260</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cojax-oil-gas-corp-009299</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-009272</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clear-secure-inc-009271</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-009244</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hyperliquid-strategies-inc-009278</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/via-transportation-inc-009284</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisor-managed-portfolios-006146</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-kkr-multi-sector-plus-000986</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anfield-energy-inc-009236</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realpha-tech-corp-000061</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-006518</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terrestrial-energy-inc-009233</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemini-space-station-inc-009283</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-009231</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-025831</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-011811</loc>
    <lastmod>2025-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/claros-mortgage-trust-inc-190138</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-012372</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evolution-global-acquisition-corp-009216</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-capital-acquisition-corp-ii-009212</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/essence-array-inc-006292</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lgi-homes-inc-009171</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cch-holdings-ltd-081018</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emmis-acquisition-corp-009169</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/science-applications-international-corp-009193</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundvantage-trust-006771</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sui-group-holdings-ltd-081319</loc>
    <lastmod>2025-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cidara-therapeutics-inc-188686</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cdt-environmental-technology-investment-holdings-ltd-001170</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-quarry-inc-001431</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nushares-etf-trust-188367</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chefs-warehouse-inc-009130</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/repligen-corp-188971</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistek-ltd-025486</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-mexican-states-009146</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-016611</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/q32-bio-inc-188692</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivulet-entertainment-inc-025574</loc>
    <lastmod>2025-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-187705</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-009062</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pure-storage-inc-009043</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gran-tierra-energy-inc-009076</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaalco-energy-inc-de-009077</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trailblazer-acquisition-corp-009036</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-labs-ltd-009045</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rice-acquisition-corp-3-009037</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pedevco-corp-009985</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forward-air-corp-009079</loc>
    <lastmod>2025-08-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shf-holdings-inc-025204</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-fanatics-ltd-012233</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-011874</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivulet-entertainment-inc-008993</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-loans-2-llc-008973</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/los-altos-ventures-corp-009001</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profunds-000007</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-009004</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-express-receivables-financing-corp-iii-llc-009010</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/var-acquisition-corp-009002</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realpha-tech-corp-008976</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medi-group-ltd-025144</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-006418</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-008983</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iwac-holding-co-inc-009021</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waldencast-plc-000066</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-fat-projects-acquisition-corp-006672</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-electric-holdings-inc-186356</loc>
    <lastmod>2025-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-006169</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-011815</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ptc-therapeutics-inc-008917</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neptune-insurance-holdings-inc-008945</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modulink-inc-008957</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scm-trust-011823</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intelligent-group-ltd-079160</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gannett-co-inc-000068</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aa-mission-acquisition-corp-ii-079452</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berry-corp-bry-000061</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schwab-capital-trust-081325</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idea-tech-holding-ltd-079462</loc>
    <lastmod>2025-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idea-tech-holding-ltd-008871</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-008881</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prudential-investment-portfolios-12-006866</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fiee-inc-006574</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-184024</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-008842</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-080973</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubico-inc-005523</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meridianlink-inc-008847</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hoyne-bancorp-inc-080726</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/talkspace-inc-008860</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iradimed-corp-008843</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/techcreate-group-ltd-024901</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perion-network-ltd-008836</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hyatt-hotels-corp-008878</loc>
    <lastmod>2025-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-simec-s-a-b-de-c-v-008766</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neonc-technologies-holdings-inc-008768</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/endeavour-silver-corp-008810</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/essence-array-inc-008753</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-fanatics-ltd-008752</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freight-technologies-inc-024869</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-liquidity-funds-080179</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/granite-point-mortgage-trust-inc-080246</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-multi-strategy-fund-llc-080189</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biodexa-pharmaceuticals-plc-012441</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistek-ltd-008775</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/massachusetts-investors-growth-stock-fund-002953</loc>
    <lastmod>2025-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shf-holdings-inc-008698</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biodexa-pharmaceuticals-plc-008685</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-rock-coffee-bar-inc-040624</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fermi-inc-008716</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/m3-brigade-acquisition-vi-corp-078039</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sui-group-holdings-ltd-008715</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-mexican-states-182799</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-000277</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagerduty-inc-008712</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sui-group-holdings-ltd-008717</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adt-inc-000141</loc>
    <lastmod>2025-08-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/claros-mortgage-trust-inc-008615</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-energy-fuels-corp-079204</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaalco-energy-inc-de-000044</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-dogecoin-etf-077289</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cumberland-pharmaceuticals-inc-040570</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invest-green-acquisition-corp-008632</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hcm-ii-acquisition-corp-077580</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemini-space-station-inc-079324</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monkey-tree-investment-ltd-077454</loc>
    <lastmod>2025-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turn-therapeutics-inc-008603</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-quarry-inc-008582</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mesa-air-group-inc-180885</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundamental-global-inc-023756</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callodine-specialty-income-fund-076331</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-011367</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-multi-strategy-fund-llc-078630</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/m3-brigade-acquisition-vi-corp-008592</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/repligen-corp-008555</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btc-development-corp-008556</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-000016</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-electric-holdings-inc-008557</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-quarry-inc-008596</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-180723</loc>
    <lastmod>2025-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exousia-pro-inc-001272</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imunon-inc-011881</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovorx-inc-023565</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sun-006052</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-179645</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-financial-inc-000078</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ai-infrastructure-acquisition-corp-011917</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centerpoint-energy-restoration-bond-co-ii-llc-077633</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adma-biologics-inc-030834</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cocrystal-pharma-inc-023360</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emmis-acquisition-corp-075826</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cryoport-inc-077485</loc>
    <lastmod>2025-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemini-space-station-inc-008472</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubico-inc-008479</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-ii-corp-008475</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-endeavors-corp-005943</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meridianlink-inc-000082</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lazard-funds-inc-002414</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usa-today-co-inc-008431</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altimmune-inc-000042</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adt-inc-008439</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-nexus-inc-008452</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-039784</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ideanomics-inc-008455</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pedevco-corp-008422</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-008477</loc>
    <lastmod>2025-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hawaiian-tax-free-trust-006046</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hang-feng-technology-innovation-co-ltd-074182</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/claros-mortgage-trust-inc-178187</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/111-inc-008376</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-006077</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-funds-corporate-bond-fund-000925</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nextnrg-inc-008377</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hines-global-income-trust-inc-000047</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alaska-silver-corp-076190</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercedes-benz-vehicle-trust-008413</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upexi-inc-005656</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bain-capital-gss-investment-corp-008400</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/techcreate-group-ltd-008384</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stubhub-holdings-inc-177817</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intelligent-group-ltd-008379</loc>
    <lastmod>2025-08-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/otg-acquisition-corp-i-008360</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altimmune-inc-008327</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idea-tech-holding-ltd-073563</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-infrastructure-co-llc-177090</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moa-funds-corp-176306</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gran-tierra-energy-inc-075695</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/granite-point-mortgage-trust-inc-008339</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trailblazer-acquisition-corp-008326</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellus-private-credit-bdc-075609</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nb-asset-based-credit-fund-008190</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-073880</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prophase-labs-inc-022796</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytokinetics-inc-176976</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-005778</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/processa-pharmaceuticals-inc-011773</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-capital-acquisition-corp-177106</loc>
    <lastmod>2025-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xmax-inc-008304</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercure-ltd-022533</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/relativity-acquisition-corp-075364</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-005752</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-hydrogen-global-inc-073024</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-022541</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hang-feng-technology-innovation-co-ltd-008314</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sei-institutional-investments-trust-014734</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graphjet-technology-073120</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elc-group-holdings-ltd-022524</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semnur-pharmaceuticals-inc-008292</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-airways-holdings-inc-008322</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbre-group-inc-175218</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penn-entertainment-inc-029647</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freight-technologies-inc-022635</loc>
    <lastmod>2025-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/processa-pharmaceuticals-inc-008277</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/velo3d-inc-022478</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-rock-coffee-bar-inc-008276</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/111-inc-009988</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-008262</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-074802</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-private-equity-partners-fund-l-p-038308</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-074760</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellus-capital-investment-corp-074567</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-mexican-states-008289</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elc-group-holdings-ltd-008269</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shopify-inc-000053</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecd-automotive-design-inc-008264</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-008281</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pharvaris-n-v-174456</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acco-group-holdings-ltd-072422</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fiee-inc-008254</loc>
    <lastmod>2025-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rapid7-inc-000043</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-008251</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibo-holding-ltd-072026</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-103053</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/criteo-s-a-000052</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/platinum-analytics-cayman-ltd-022207</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crypto-co-008217</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asset-entities-inc-072248</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cullen-funds-trust-010614</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aa-mission-acquisition-corp-ii-008241</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/damon-inc-008215</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-group-sghc-ltd-037704</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-financial-inc-008200</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monkey-tree-investment-ltd-008253</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usaa-acceptance-llc-173457</loc>
    <lastmod>2025-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cumberland-pharmaceuticals-inc-008156</loc>
    <lastmod>2025-08-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-008175</loc>
    <lastmod>2025-08-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exousia-pro-inc-008163</loc>
    <lastmod>2025-08-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/platinum-analytics-cayman-ltd-008178</loc>
    <lastmod>2025-08-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sun-008191</loc>
    <lastmod>2025-08-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upexi-inc-008129</loc>
    <lastmod>2025-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-070587</loc>
    <lastmod>2025-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-070624</loc>
    <lastmod>2025-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emmis-acquisition-corp-008058</loc>
    <lastmod>2025-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rapid7-inc-008077</loc>
    <lastmod>2025-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brightspire-capital-inc-000074</loc>
    <lastmod>2025-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-seaways-inc-072693</loc>
    <lastmod>2025-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pldt-inc-099870</loc>
    <lastmod>2025-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trugolf-holdings-inc-008024</loc>
    <lastmod>2025-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-008045</loc>
    <lastmod>2025-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-loans-2-llc-072214</loc>
    <lastmod>2025-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytokinetics-inc-007931</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jazz-pharmaceuticals-plc-168018</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hines-global-income-trust-inc-007973</loc>
    <lastmod>2025-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paypal-holdings-inc-000151</loc>
    <lastmod>2025-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-098355</loc>
    <lastmod>2025-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yimutian-inc-066616</loc>
    <lastmod>2025-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ivy-funds-000116</loc>
    <lastmod>2025-07-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-065340</loc>
    <lastmod>2025-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovorx-inc-020213</loc>
    <lastmod>2025-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryde-group-ltd-020120</loc>
    <lastmod>2025-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sea-ltd-026279</loc>
    <lastmod>2025-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/surgery-partners-inc-000124</loc>
    <lastmod>2025-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ufp-industries-inc-000030</loc>
    <lastmod>2025-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/can-fite-biopharma-ltd-065120</loc>
    <lastmod>2025-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uxin-ltd-019886</loc>
    <lastmod>2025-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idea-tech-holding-ltd-007434</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyivstar-group-ltd-007456</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-global-management-inc-025905</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anfield-energy-inc-007443</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-ridge-trust-159194</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figma-inc-007431</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuscale-power-corp-007423</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solarius-capital-acquisition-corp-000773</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banco-bbva-argentina-s-a-007430</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercure-ltd-007426</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hoyne-bancorp-inc-007414</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-000032</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiaa-cref-funds-002177</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/core-bond-portfolio-000004</loc>
    <lastmod>2025-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fiee-inc-007358</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambitions-enterprise-management-co-l-l-c-007357</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bm-acquisition-corp-007384</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xpand-boom-technology-inc-007398</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mannkind-corp-007392</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/o-reilly-automotive-inc-000043</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisade-bio-inc-007407</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chenghe-acquisition-iii-co-007408</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-063444</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrive-ai-inc-019573</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citi-trends-inc-007402</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pomona-investment-fund-067733</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coupang-inc-000135</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southport-acquisition-corp-067876</loc>
    <lastmod>2025-07-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yellowstone-group-ltd-007349</loc>
    <lastmod>2025-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zynex-inc-009208</loc>
    <lastmod>2025-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-reserve-acquisition-corp-i-062980</loc>
    <lastmod>2025-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-008725</loc>
    <lastmod>2025-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/longevity-health-holdings-inc-095169</loc>
    <lastmod>2025-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kaival-brands-innovations-group-inc-000969</loc>
    <lastmod>2025-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-green-holdings-corp-062542</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-007278</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-rock-coffee-bar-inc-007281</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ufp-industries-inc-007254</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovorx-inc-007249</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paypal-holdings-inc-007253</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yukon-new-parent-inc-000071</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/surgery-partners-inc-007251</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ke-holdings-inc-066803</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-one-green-technologies-inc-062913</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-008699</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceanpal-inc-007293</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bain-capital-gss-investment-corp-007290</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantumsphere-acquisition-corp-005005</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-national-master-note-trust-007296</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tri-county-financial-group-inc-007279</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyivstar-group-ltd-062762</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/costamare-inc-000560</loc>
    <lastmod>2025-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seneca-bancorp-inc-007242</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/papa-medical-inc-007235</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lazard-funds-inc-002137</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/payden-rygel-investment-group-156982</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asiafin-holdings-corp-018288</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yukon-new-parent-inc-007196</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-group-sghc-ltd-007211</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mckinley-acquisition-corp-007208</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crypto-co-007244</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nukkleus-inc-062359</loc>
    <lastmod>2025-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-062020</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-bancgroup-inc-007142</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-156621</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-fundamental-etf-trust-000019</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-008801</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-156731</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-private-credit-fund-066461</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-variable-account-fund-inc-000017</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lobo-ev-technologies-ltd-018175</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrive-ai-inc-007169</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venus-concept-inc-007179</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-community-bankshares-inc-va-022331</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-series-inc-000015</loc>
    <lastmod>2025-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yimutian-inc-007121</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sea-ltd-007117</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/israel-state-of-007135</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlsmed-inc-094134</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-digital-asset-acquisition-corp-iii-ltd-004924</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-digital-infrastructure-trust-007118</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bequest-bonds-i-inc-007134</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shopify-inc-007107</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-007096</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-061888</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-018037</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-ii-corp-004916</loc>
    <lastmod>2025-07-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hcm-iii-acquisition-corp-007085</loc>
    <lastmod>2025-07-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liminatus-pharma-inc-007061</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figure-certificate-co-000642</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waldencast-plc-007064</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yatsen-holding-ltd-007077</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shoulder-innovations-inc-007042</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyivstar-group-ltd-007062</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nb-asset-based-credit-fund-007103</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/generation-essentials-group-061212</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-titan-corp-017878</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venus-concept-inc-024852</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yukon-new-parent-inc-000056</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-004911</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-endeavors-corp-004930</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-standard-holdings-inc-000118</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-strategic-resources-inc-007775</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sezzle-inc-000169</loc>
    <lastmod>2025-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-digital-asset-acquisition-corp-iii-ltd-007022</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netease-inc-007026</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-154357</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avidbank-holdings-inc-006996</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocket-companies-inc-065486</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hooker-furnishings-corp-000720</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-004853</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rainbow-capital-holdings-ltd-007011</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tpg-private-markets-fund-065162</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zynex-inc-006977</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-investment-trust-il-065219</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-004863</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trugolf-holdings-inc-006975</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-capital-acquisition-corp-154943</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-advisors-trust-il-065091</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mannkind-corp-154950</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metavesco-inc-017501</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commvault-systems-inc-000062</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kosmos-energy-ltd-008336</loc>
    <lastmod>2025-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figma-inc-033744</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yukon-new-parent-inc-006954</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xpand-boom-technology-inc-006913</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctw-cayman-006922</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helix-acquisition-corp-ii-060460</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oberweis-funds-060499</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-060440</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-financial-inc-154033</loc>
    <lastmod>2025-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-standard-holdings-inc-006866</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-006903</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-006909</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/o-reilly-automotive-inc-006882</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-titan-corp-006887</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibo-holding-ltd-006875</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asiafin-holdings-corp-006901</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yd-bio-ltd-059322</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energy-fuels-inc-012302</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-life-insurance-co-usa-separate-account-a-152262</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-fanatics-ltd-006908</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nukkleus-inc-006876</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-004815</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ross-stores-inc-000039</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sherwin-williams-co-000103</loc>
    <lastmod>2025-06-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000257</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnl-strategic-residential-credit-inc-006828</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venus-concept-inc-006826</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-private-equity-partners-fund-l-p-033289</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penguin-solutions-inc-151564</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bullish-006815</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-003793</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bequest-bonds-i-inc-059161</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forward-air-corp-006798</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-trust-009722</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-private-credit-secondaries-058871</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adams-street-private-equity-navigator-fund-llc-151593</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-hereford-street-trust-000099</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alphavest-acquisition-corp-016804</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adaptin-bio-inc-058971</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambitions-enterprise-management-co-l-l-c-058848</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nmp-acquisition-corp-059141</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gannett-co-inc-000053</loc>
    <lastmod>2025-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bequest-bonds-i-inc-006684</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-006755</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anfield-energy-inc-006756</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-global-holding-pubco-016776</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/surgery-partners-inc-006715</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semnur-pharmaceuticals-inc-006737</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-dogecoin-etf-058125</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-006731</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coupang-inc-006746</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hookipa-pharma-inc-006692</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wpp-plc-149443</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-pegasus-acquisition-corp-058478</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qfin-holdings-inc-006675</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/longevity-health-holdings-inc-006685</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terrestrial-energy-inc-006720</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texas-instruments-inc-007903</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freight-technologies-inc-016701</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/splash-beverage-group-inc-006716</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-000916</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hno-international-inc-000142</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mullen-automotive-inc-004725</loc>
    <lastmod>2025-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tandem-diabetes-care-inc-000146</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bestgofer-inc-006636</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-aksia-private-equity-alternatives-fund-062645</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-004705</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firstvitals-inc-006664</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-006634</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pldt-inc-006638</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-green-holdings-corp-006616</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-reserve-acquisition-corp-i-006663</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-062628</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alset-inc-016528</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/third-coast-bancshares-inc-146917</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-pegasus-acquisition-corp-006633</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-circle-acquisition-corp-ii-006604</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevation-series-trust-008258</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/choice-hotels-international-inc-de-146761</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/criteo-s-a-006669</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ke-holdings-inc-006637</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-fs-specialty-lending-fund-062676</loc>
    <lastmod>2025-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-006595</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmo-trust-062073</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-008203</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pomona-investment-fund-062189</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firsthand-technology-value-fund-inc-021140</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-006565</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/limitless-x-holdings-inc-006564</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lithium-argentina-ag-012126</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paypal-holdings-inc-000121</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyivstar-group-ltd-057317</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantumsphere-acquisition-corp-006600</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ispecimen-inc-006579</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-trust-009540</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1847-holdings-llc-006581</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-strategies-income-fund-003823</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kosmos-energy-ltd-006593</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-aksia-private-equity-alternatives-fund-062237</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctw-cayman-006587</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sezzle-inc-006591</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/n-able-inc-006598</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hooker-furnishings-corp-006585</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orthopediatrics-corp-000083</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-aksia-private-equity-alternatives-fund-062235</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mckinley-acquisition-corp-006599</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-holdings-inc-145735</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-tech-solutions-co-ltd-057445</loc>
    <lastmod>2025-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbl-associates-properties-inc-006506</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vendome-acquisition-corp-i-023282</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-private-credit-fund-l-p-061735</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitefiber-inc-006528</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-fanatics-ltd-006551</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oriental-rise-holdings-ltd-056825</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modulink-inc-006537</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-bitcoin-corp-006512</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penguin-solutions-inc-006553</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oragenics-inc-015986</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-006529</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-056397</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-tech-solutions-co-ltd-006519</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/techcreate-group-ltd-006530</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-061728</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bollinger-innovations-inc-006558</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevation-series-trust-008111</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexpoint-funds-i-144653</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-yield-llc-061614</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indigo-acquisition-corp-056724</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/restaurant-brands-international-inc-144636</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/restaurant-brands-international-limited-partnership-144638</loc>
    <lastmod>2025-06-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-alpinvest-private-markets-fund-143733</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-006469</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/opti-harvest-inc-015931</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphenol-corp-de-060794</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyivstar-group-ltd-006489</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-funds-inc-000313</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vendome-acquisition-corp-i-006500</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agree-realty-corp-060820</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kiora-pharmaceuticals-inc-000057</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-real-estate-income-trust-inc-143802</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-056130</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loma-negra-compania-industrial-argentina-sociedad-anonima-000051</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-004665</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-fixed-income-etf-trust-000631</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helix-acquisition-corp-ii-056324</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gratus-capital-properties-fund-iii-llc-004731</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-007645</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medicus-pharma-ltd-006486</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ati-inc-143684</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microcloud-hologram-inc-004599</loc>
    <lastmod>2025-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlas-u-s-government-money-market-fund-inc-003747</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-funds-core-plus-bond-fund-000616</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultratrex-inc-006440</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indigo-acquisition-corp-006448</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-006407</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rb-global-inc-060639</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penguin-solutions-inc-142901</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mannkind-corp-006437</loc>
    <lastmod>2025-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ross-stores-inc-006364</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/can-fite-biopharma-ltd-006339</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-companies-corp-006345</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-financial-inc-006375</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercurity-fintech-holding-inc-006360</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamco-ventures-ltd-000970</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energy-fuels-inc-006378</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hooker-furnishings-corp-000659</loc>
    <lastmod>2025-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-endeavors-corp-004518</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moleculin-biotech-inc-020495</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agree-realty-corp-006292</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hypha-labs-inc-015297</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-054680</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grabagun-digital-holdings-inc-054805</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wolverine-world-wide-inc-de-000096</loc>
    <lastmod>2025-06-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/third-coast-bancshares-inc-006253</loc>
    <lastmod>2025-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-fs-specialty-lending-fund-059406</loc>
    <lastmod>2025-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/destiny-tech100-inc-000410</loc>
    <lastmod>2025-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upexi-inc-004520</loc>
    <lastmod>2025-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-equity-strategies-fund-140048</loc>
    <lastmod>2025-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mistras-group-inc-000055</loc>
    <lastmod>2025-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-private-credit-investors-corp-139965</loc>
    <lastmod>2025-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xpand-boom-technology-inc-006151</loc>
    <lastmod>2025-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mistras-group-inc-006133</loc>
    <lastmod>2025-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/d-boral-arc-acquisition-i-corp-004387</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/costamare-inc-006089</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-loans-2-llc-006105</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-digital-asset-acquisition-corp-iii-ltd-006107</loc>
    <lastmod>2025-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kurv-etf-trust-007470</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-006052</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jefferson-capital-inc-de-006071</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indigo-acquisition-corp-006069</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gci-liberty-inc-057948</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ispecimen-inc-006050</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-capital-series-trust-052482</loc>
    <lastmod>2025-06-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentus-inc-005987</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-052241</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regional-health-properties-inc-006001</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diversified-energy-co-plc-021757</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newbridge-acquisition-ltd-005978</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-003953</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yorkville-acquisition-corp-051716</loc>
    <lastmod>2025-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freight-technologies-inc-005953</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mckinley-acquisition-corp-005969</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-005928</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-005927</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zynex-inc-008451</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-steel-corp-000268</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-investment-corp-i-013751</loc>
    <lastmod>2025-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transamerica-series-trust-134639</loc>
    <lastmod>2025-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-005912</loc>
    <lastmod>2025-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-infrastructure-fund-llc-134760</loc>
    <lastmod>2025-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-castle-inc-000154</loc>
    <lastmod>2025-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-trust-008776</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gartner-inc-000033</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modvans-inc-005847</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-005818</loc>
    <lastmod>2025-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-technologies-inc-de-005803</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alset-inc-005800</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fury-gold-mines-ltd-005805</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idexx-laboratories-inc-de-000100</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beone-medicines-ltd-005783</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevra-lithium-ltd-005810</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-acquisition-corp-cayman-000575</loc>
    <lastmod>2025-06-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealy-industrial-partners-iv-lp-079645</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linde-plc-028502</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clear-channel-outdoor-holdings-inc-005748</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-funds-trust-049230</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/limitless-x-holdings-inc-013140</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/babcock-wilcox-enterprises-inc-054801</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-132105</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywineglobal-global-income-opportunities-fund-inc-131864</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grabagun-digital-holdings-inc-049611</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uxin-ltd-012961</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emerging-markets-equities-fund-inc-000572</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sezzle-inc-005767</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quanterix-corp-005755</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-titan-corp-013130</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-power-group-ltd-005695</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-005760</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-strategic-resources-inc-005768</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecolab-inc-005736</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microcloud-hologram-inc-004063</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcdonalds-corp-000034</loc>
    <lastmod>2025-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/california-first-leasing-corp-005644</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-fanatics-ltd-005667</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globa-terra-acquisition-corp-005641</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamestop-corp-005652</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-048909</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hanesbrands-inc-130905</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-life-investments-funds-002430</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-ii-corp-005682</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-005681</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-enhanced-equity-income-fund-003787</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-private-equity-partners-fund-l-p-005690</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-senior-floating-rate-income-fund-ii-003783</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aparadise-acquisition-corp-005684</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-001160</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hno-international-inc-005672</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c1-fund-inc-054380</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-equity-etf-trust-i-000562</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etoiles-capital-group-co-ltd-005650</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-130433</loc>
    <lastmod>2025-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-technologies-inc-de-005633</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-tech-solutions-co-ltd-005636</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000298</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-lease-corp-129484</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/piedmont-realty-trust-inc-005608</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocket-companies-inc-005635</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-006772</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-005616</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-etf-trust-ii-006783</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chanson-international-holding-005609</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-012751</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cls-holdings-usa-inc-000555</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adapthealth-corp-053611</loc>
    <lastmod>2025-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dankon-corp-005591</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-funds-ii-126872</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-event-opportunities-trust-126326</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-006717</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-enterprise-ventures-inc-000947</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbre-group-inc-126361</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-funds-trust-002199</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-004036</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entero-therapeutics-inc-052613</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-012432</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-005577</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-005563</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flutter-entertainment-plc-126183</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gratus-capital-properties-fund-iii-llc-005579</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heartland-group-inc-052800</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-003395</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gci-liberty-inc-053152</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-047789</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aimco-op-l-p-005553</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charming-medical-ltd-047684</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctw-cayman-005594</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-001144</loc>
    <lastmod>2025-05-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/d-boral-arc-acquisition-i-corp-005547</loc>
    <lastmod>2025-05-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-001140</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jefferson-capital-inc-de-052489</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/b-g-foods-inc-052466</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grandeur-peak-global-trust-003282</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tandem-diabetes-care-inc-000110</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-iii-010103</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metroplex-trading-co-llc-005535</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fusion-fuel-green-plc-047354</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valued-advisers-trust-003273</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slide-insurance-holdings-inc-125848</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-circle-aqusition-corp-ii-047055</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/essence-array-inc-005543</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercadolibre-inc-000032</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strategic-education-inc-000023</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-012204</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picard-medical-inc-003921</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelation-biosciences-inc-047306</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-000009</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-006651</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ispecimen-inc-047293</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-spac-i-acquisition-corp-047462</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-005521</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-005529</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-005530</loc>
    <lastmod>2025-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-property-partners-l-p-005467</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akso-health-group-046981</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newsmax-inc-046956</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polomar-health-services-inc-012026</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-012018</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linde-plc-005474</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wolverine-world-wide-inc-de-000091</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-005506</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-005486</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alnylam-pharmaceuticals-inc-000069</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentus-inc-005475</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hotel101-global-holdings-corp-046593</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ontrak-inc-027414</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inflarx-n-v-005464</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/covenant-logistics-group-inc-005484</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cousins-properties-inc-000038</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfufu-inc-046616</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/txo-partners-l-p-005473</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diversified-energy-co-plc-005488</loc>
    <lastmod>2025-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amrize-ltd-019989</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/findell-capital-management-llc-001608</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arhaus-inc-000114</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitefiber-inc-005415</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-funds-core-plus-bond-fund-005432</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idexx-laboratories-inc-de-005409</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zynex-inc-005440</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rex-etf-trust-046278</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-005411</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diamond-hill-funds-000041</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dxp-enterprises-inc-000098</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mntn-inc-051239</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-026991</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectral-capital-corp-000873</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlsmed-inc-005449</loc>
    <lastmod>2025-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-variable-insurance-products-trust-122972</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-011738</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nmp-acquisition-corp-005337</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-000158</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omada-health-inc-123134</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entera-bio-ltd-001873</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilustrato-pictures-international-inc-011609</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gci-liberty-inc-005397</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-matrix-group-inc-005404</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-series-trust-003939</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightwave-acquisition-corp-045630</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figx-capital-acquisition-corp-046146</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microcloud-hologram-inc-005329</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cls-holdings-usa-inc-000523</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penguin-solutions-inc-005331</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hotel101-global-holdings-corp-005374</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semnur-pharmaceuticals-inc-005328</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aibotics-inc-005401</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clear-channel-outdoor-holdings-inc-000014</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultratrex-inc-005380</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-superior-acquisition-corp-005338</loc>
    <lastmod>2025-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nio-inc-050369</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hanesbrands-inc-005319</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-005317</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charming-medical-ltd-005294</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jefferson-capital-inc-de-005281</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ralliant-corp-050505</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-long-group-ltd-045508</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/destiny-tech100-inc-000353</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mistras-group-inc-005314</loc>
    <lastmod>2025-05-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sayona-mining-ltd-019483</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-star-holding-co-ltd-011157</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-121433</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardio-diagnostics-holdings-inc-000888</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anfield-energy-inc-005248</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-corp-on-050083</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-etfs-006300</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huntsman-corp-050062</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-005239</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ispecimen-inc-005267</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adapthealth-corp-005245</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/community-capital-trust-009799</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stubhub-holdings-inc-005264</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealy-industrial-partners-iv-lp-005250</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-121690</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paypal-holdings-inc-000070</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mannkind-corp-005238</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/defi-development-corp-044926</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-circle-acquisition-corp-ii-005236</loc>
    <lastmod>2025-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oil-dri-corp-of-america-000060</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alpha-omega-semiconductor-ltd-005188</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-ally-inc-005227</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/honeywell-international-inc-005183</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctw-cayman-044062</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyivstar-group-ltd-005231</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shoulder-innovations-inc-005184</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transamerica-financial-life-insurance-co-120586</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-006126</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/costco-wholesale-corp-new-000030</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waterbridge-infrastructure-llc-005224</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcdonalds-corp-005208</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yd-bio-ltd-005222</loc>
    <lastmod>2025-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cls-holdings-usa-inc-005179</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globa-terra-acquisition-corp-019012</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000432</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-005155</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strategic-education-inc-005174</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfufu-inc-005171</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-043276</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knife-river-corp-000038</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-tactical-municipal-opportunities-fund-001814</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-strategic-resources-inc-005605</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-acquisition-corp-cayman-000466</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-005176</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-003677</loc>
    <lastmod>2025-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercadolibre-inc-005109</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vendome-acquisition-corp-i-005055</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/defi-development-corp-005059</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-star-holding-co-ltd-005097</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firefly-aerospace-inc-005099</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accelerant-holdings-005123</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yorkville-acquisition-corp-005108</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexxen-international-ltd-001769</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/musicow-us-vol-1-llc-009921</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamco-ventures-ltd-005107</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-042837</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitehawk-therapeutics-inc-119011</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chime-financial-inc-025061</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgc-group-inc-001855</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dreamland-ltd-009839</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-005082</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/theras-inc-005054</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/via-transportation-inc-005071</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-trust-007488</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renatus-tactical-acquisition-corp-i-018523</loc>
    <lastmod>2025-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/championsgate-acquisition-corp-042136</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enlightify-inc-005036</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospect-capital-corp-000121</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000029</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cousins-properties-inc-005034</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aura-minerals-inc-005041</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stride-inc-047034</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jena-acquisition-corporartion-ii-042106</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivulet-entertainment-inc-000449</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renatus-tactical-acquisition-corp-i-005046</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-042228</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thayer-ventures-acquisition-corp-ii-118054</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-005044</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adams-street-private-equity-navigator-fund-llc-117841</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-private-credit-secondaries-042186</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trio-petroleum-corp-005051</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/welsbach-technology-metals-acquisition-corp-041696</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avidbank-holdings-inc-004994</loc>
    <lastmod>2025-05-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-045768</loc>
    <lastmod>2025-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-bancorp-inc-004548</loc>
    <lastmod>2025-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-shore-bancorp-inc-md-104006</loc>
    <lastmod>2025-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stride-inc-004459</loc>
    <lastmod>2025-04-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steakholder-foods-ltd-035731</loc>
    <lastmod>2025-04-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dreamland-ltd-004437</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-global-holding-pubco-006197</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northwestern-mutual-series-fund-inc-095304</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abm-industries-inc-de-004395</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-004391</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agriforce-growing-systems-ltd-006271</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/welsbach-technology-metals-acquisition-corp-035409</loc>
    <lastmod>2025-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-private-credit-fund-l-p-038740</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-004390</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lottery-com-inc-005973</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-iii-002527</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-bancgroup-inc-004388</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nucana-plc-004385</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/generation-essentials-group-004357</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idexx-laboratories-inc-de-004362</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picard-medical-inc-002910</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oil-dri-corp-of-america-000058</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-000005</loc>
    <lastmod>2025-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/william-blair-funds-091391</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acv-auctions-inc-004332</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/umh-properties-inc-005846</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catholic-responsible-investments-funds-007573</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-holdings-inc-091395</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/musicow-us-vol-1-llc-005816</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/johnson-johnson-000025</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisor-managed-portfolios-002599</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acco-group-holdings-ltd-004329</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-acquisition-corp-cayman-004265</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-004274</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coatue-innovation-fund-038095</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-002848</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-004335</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sayona-mining-ltd-015243</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeshore-acquisition-iii-corp-000296</loc>
    <lastmod>2025-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-triangle-inc-034250</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-005726</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-international-funds-inc-001534</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-034155</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-004256</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rev-group-inc-004231</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flutter-entertainment-plc-004245</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sagimet-biosciences-inc-004243</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-004234</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-034164</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspira-women-s-health-inc-004262</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/platinum-analytics-cayman-ltd-004232</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ati-inc-089171</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-002732</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southport-acquisition-corp-037240</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mativ-holdings-inc-089293</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/symbotic-inc-000120</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jingbo-technology-inc-004253</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeshore-acquisition-iii-corp-004238</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nmp-acquisition-corp-004246</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steakholder-foods-ltd-004250</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venerable-variable-insurance-trust-037562</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/julong-holding-ltd-005625</loc>
    <lastmod>2025-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usa-rare-earth-inc-033908</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/costco-wholesale-corp-new-000025</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hinge-health-inc-004203</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-cardia-inc-004202</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-004217</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renatus-tactical-acquisition-corp-i-014789</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equitable-financial-life-insurance-co-087328</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/four-corners-property-trust-inc-056382</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-004487</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starry-sea-acquisition-corp-004181</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-equity-partners-iii-inc-004172</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibo-holding-ltd-004215</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hypha-labs-inc-005523</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-capital-acquisition-corp-087365</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ikena-oncology-inc-014763</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medical-exercise-inc-033800</loc>
    <lastmod>2025-04-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zai-lab-ltd-018396</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000935</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/portman-ridge-finance-corp-018472</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000933</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equitable-financial-life-insurance-co-085473</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northwestern-mutual-variable-life-account-ii-085764</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kentucky-power-co-085808</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-funding-llc-085710</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-internet-group-inc-084837</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-000589</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeshore-acquisition-iii-corp-000288</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-variable-life-account-a-000016</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-004166</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/herc-holdings-inc-085818</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightwave-acquisition-corp-004125</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-variable-annuity-account-a-000017</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lago-evergreen-credit-002428</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nutanix-inc-055858</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perimeter-acquisition-corp-i-005464</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antalpha-platform-holding-co-085757</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-global-holding-pubco-005391</loc>
    <lastmod>2025-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-004124</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robot-consulting-co-ltd-004119</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/touchstone-strategic-trust-083727</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nucana-plc-004116</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orbit-innovations-group-inc-002813</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-montreal-can-084430</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zevra-therapeutics-inc-004123</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metroplex-trading-co-llc-004112</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyler-technologies-inc-000021</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sasol-ltd-000397</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pulmatrix-inc-005167</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hypha-labs-inc-005202</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-superior-acquisition-corp-004114</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-bank-holdings-corp-000012</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/donnelley-financial-solutions-inc-004115</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xpand-boom-technology-inc-004087</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-corporate-opportunities-fund-001281</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hillenbrand-inc-000153</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renasant-corp-000131</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenlane-holdings-inc-005300</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcgrath-rentcorp-055353</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foresight-autonomous-holdings-ltd-005278</loc>
    <lastmod>2025-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/johnson-johnson-004012</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-032348</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-032518</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inflection-point-acquisition-corp-iii-032635</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perimeter-acquisition-corp-i-004045</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-004276</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-networks-inc-082958</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/incannex-healthcare-inc-032579</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caris-life-sciences-inc-004026</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ses-s-a-004039</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecolab-inc-004896</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lottery-com-inc-004006</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northwestern-mutual-series-fund-inc-082888</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northwestern-mutual-series-fund-inc-082848</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/julong-holding-ltd-004038</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/applied-digital-corp-005075</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctw-cayman-004017</loc>
    <lastmod>2025-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-002754</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-kkr-core-plus-plus-000397</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-017835</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orbit-innovations-group-inc-003989</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/camtek-ltd-001310</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-003994</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fs-mvp-private-markets-fund-007161</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pluri-inc-003999</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foresight-autonomous-holdings-ltd-003970</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-kkr-multi-sector-plus-000398</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dupree-mutual-funds-081307</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacer-funds-trust-002466</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkiris-inc-003991</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2495-000354</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-triangle-inc-003960</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-002473</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontdoor-inc-054366</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trio-petroleum-corp-004913</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birkenstock-holding-plc-004888</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roots-real-estate-investment-community-i-llc-004912</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ategrity-specialty-holdings-llc-035183</loc>
    <lastmod>2025-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-034419</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unisys-corp-003928</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inflection-point-acquisition-corp-iii-003919</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/happy-city-holdings-ltd-031407</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-031564</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picard-medical-inc-003941</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berto-acquisition-corp-002651</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-horse-acquisitions-corp-031579</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iv-003924</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agree-realty-corp-003915</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ex-im-america-ltd-003926</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imagenebio-inc-003953</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-003927</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunistic-municipal-income-fund-inc-007066</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-integrity-insurance-group-llc-080183</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guardian-insurance-annuity-co-inc-080149</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/defi-technologies-inc-031628</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antalpha-platform-holding-co-003940</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riverpark-funds-trust-007084</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roots-real-estate-investment-community-i-llc-003906</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rex-etf-trust-031609</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mrc-global-inc-080268</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keemo-fashion-group-ltd-003949</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teva-pharmaceutical-industries-ltd-080290</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kenvue-inc-003907</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hims-hers-health-inc-079908</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-flexible-municipal-income-fund-ii-inc-007082</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marqeta-inc-017648</loc>
    <lastmod>2025-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhibao-technology-inc-003894</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-internet-group-inc-003884</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/touchstone-strategic-trust-078912</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oil-dri-corp-of-america-003885</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-003880</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berto-acquisition-corp-003891</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheniere-energy-inc-003900</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-002397</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-002592</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeshore-acquisition-iii-corp-003864</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/generation-essentials-group-031216</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alpha-omega-semiconductor-ltd-003897</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-003860</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oragenics-inc-003807</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gores-holdings-x-inc-ci-079202</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-034049</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-venture-capital-growth-fund-031057</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-003859</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-monticello-debt-real-estate-investment-trust-079087</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starry-sea-acquisition-corp-002570</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/four-corners-property-trust-inc-003855</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-003870</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/limitless-x-holdings-inc-003922</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rich-sparkle-holdings-ltd-030857</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medical-exercise-inc-003893</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhong-guo-liang-tou-group-ltd-003904</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dupree-mutual-funds-078846</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-gold-corp-007337</loc>
    <lastmod>2025-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ategrity-specialty-insurance-co-holdings-003819</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renatus-tactical-acquisition-corp-i-003848</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cornerstone-strategic-investment-fund-inc-006952</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-003538</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thermo-fisher-scientific-inc-000031</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advance-auto-parts-inc-000147</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rumble-inc-003850</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nfiniti-inc-003846</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-spac-i-acquisition-corp-003818</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sei-catholic-values-trust-006939</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-003823</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heartflow-inc-003854</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dreamland-ltd-003696</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mativ-holdings-inc-003813</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/umh-properties-inc-003822</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athena-bitcoin-global-002410</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphenol-corp-de-003841</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-003845</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oragenics-inc-003812</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-agritech-ltd-033827</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldentree-opportunistic-credit-fund-078242</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-holdings-inc-003519</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quanterix-corp-033790</loc>
    <lastmod>2025-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fusion-fuel-green-plc-003785</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berto-acquisition-corp-002485</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fusion-fuel-green-plc-003786</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-life-investments-vp-funds-trust-001433</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wintergreen-acquisition-corp-002510</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-bank-holdings-corp-003772</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-integrity-insurance-group-inc-003808</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valvoline-inc-000067</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-003806</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wk-kellogg-co-017146</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-life-investments-active-etf-trust-004042</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pelican-acquisition-corp-002508</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterworks-vault-2-llc-003371</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freedom-holding-corp-000004</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grande-group-ltd-hk-030181</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-011567</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quanterix-corp-003790</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aquaron-acquisition-corp-003791</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-biosciences-holdings-inc-004629</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-000003</loc>
    <lastmod>2025-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-rain-energy-holdings-inc-003745</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-030000</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nutanix-inc-003760</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schwartz-investment-trust-002269</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usa-rare-earth-inc-003767</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zai-lab-ltd-003729</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-retirement-funds-inc-001429</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-private-real-estate-credit-income-fund-075315</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hang-feng-technology-innovation-co-ltd-003749</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cornerstone-strategic-investment-fund-inc-006798</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nukkleus-inc-029869</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viking-therapeutics-inc-052253</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-investment-corp-i-003306</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-002358</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-iv-000019</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avidia-bancorp-inc-003766</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roots-real-estate-investment-community-i-llc-003263</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seg-partners-long-short-equity-fund-029990</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cornerstone-total-return-fund-inc-006802</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jingbo-technology-inc-003251</loc>
    <lastmod>2025-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecolab-inc-003688</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocket-companies-inc-032699</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-003684</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyler-technologies-inc-003720</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/happy-city-holdings-ltd-003726</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-providence-acquisition-corp-iii-cayman-029151</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wedbush-series-trust-029484</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-074891</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/azitra-inc-003057</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cordovacann-corp-003968</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wintergreen-acquisition-corp-003724</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-doubleline-strategic-opportunity-fund-inc-006717</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armada-acquisition-corp-ii-003687</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuberger-berman-high-yield-strategies-fund-inc-000241</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellus-capital-investment-corp-032652</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivulet-entertainment-inc-003718</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vertex-pharmaceuticals-inc-ma-003690</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-003714</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-trust-002342</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-esg-capital-allocation-term-trust-074709</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acco-group-holdings-ltd-003712</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/camtek-ltd-003691</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hinge-health-inc-074764</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caring-brands-inc-002904</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teva-pharmaceutical-industries-ltd-003716</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-networks-inc-003717</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-000548</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tv-channels-network-inc-003704</loc>
    <lastmod>2025-04-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/glycomimetics-inc-032134</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-003666</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axiom-intelligence-acquisition-corp-1-003656</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-12205-002462</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-point-specialty-lending-fund-073536</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-006653</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-insurance-trust-000226</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-financial-group-ltd-029015</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-infrastructure-fund-llc-073457</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-heaven-group-holdings-ltd-029122</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/generation-essentials-group-003639</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/musicow-us-vol-1-llc-003621</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royalty-pharma-plc-073479</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unisys-corp-000013</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-net-lease-trust-032169</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autonation-inc-016839</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commerce-funds-000228</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-harbor-acquisition-corp-029043</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/championsgate-acquisition-corp-003662</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-12102-002457</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hillenbrand-inc-003644</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tandem-diabetes-care-inc-000051</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/houston-american-energy-corp-002829</loc>
    <lastmod>2025-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-003575</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-031547</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wolverine-world-wide-inc-de-003551</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-etf-trust-ii-003774</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tv-channels-network-inc-003574</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etoiles-capital-group-co-ltd-003610</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berto-acquisition-corp-003614</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/symbotic-inc-003573</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-harbor-acquisition-corp-003576</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moa-funds-corp-072090</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nutanix-inc-050703</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-technologies-inc-de-003590</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thermo-fisher-scientific-inc-003608</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-dynamic-convertible-income-fund-003567</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgm-group-ltd-031670</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/applied-digital-corp-003593</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profunds-003213</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yd-bio-ltd-003620</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-long-group-ltd-028679</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safety-shot-inc-002672</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-028546</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brbi-br-partners-s-a-003611</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aibotics-inc-003615</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-montreal-can-003557</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nfiniti-inc-002429</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/buuu-group-ltd-003586</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pluri-inc-028650</loc>
    <lastmod>2025-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/devvstream-corp-003516</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/private-debt-income-fund-002082</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-etf-trust-006512</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/incannex-healthcare-inc-003544</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mrc-global-inc-003539</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/incannex-healthcare-inc-003538</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-003513</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-000021</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontdoor-inc-003529</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-mountain-inc-000072</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thayer-ventures-acquisition-corp-ii-071571</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beta-fintech-holdings-ltd-003530</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-vi-002405</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renasant-corp-003546</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-master-trust-003541</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-shore-bancorp-inc-md-003510</loc>
    <lastmod>2025-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pluri-inc-003508</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-internet-group-inc-004232</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polomar-health-services-inc-002156</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ex-im-america-ltd-002308</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-etf-trust-ii-003614</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhong-guo-liang-tou-group-ltd-003462</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-finance-corp-002041</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-private-credit-fund-s-001115</loc>
    <lastmod>2025-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canary-hbar-etf-002932</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/generation-essentials-group-002929</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-s-p-500-dynamic-overwrite-fund-002775</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-haul-holding-co-nv-041121</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-002923</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-000654</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ofa-group-002941</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gxo-logistics-inc-000008</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-010838</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elite-express-holding-inc-002949</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-horse-acquisitions-corp-024785</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-cardia-inc-000396</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-000557</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dome-capital-llc-002947</loc>
    <lastmod>2025-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genembryomics-ltd-007828</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ivy-funds-000215</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-international-group-corp-002885</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ivy-funds-000214</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-growth-corp-iii-002903</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conagra-brands-inc-002884</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-yield-llc-024585</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rev-group-inc-003484</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuanbao-inc-055529</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unisys-corp-002878</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/godaddy-inc-002870</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youlife-group-inc-002912</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nfiniti-inc-002916</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mister-car-wash-inc-039812</loc>
    <lastmod>2025-03-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-national-rochdale-strategic-credit-fund-005598</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-montreal-can-054728</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wti-fund-x-inc-008794</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-002833</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-private-credit-fund-023860</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-002837</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-asset-acquisition-corp-024224</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/petros-pharmaceuticals-inc-024013</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/napco-security-technologies-inc-003019</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/minnesota-life-individual-variable-universal-life-account-054592</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/houston-american-energy-corp-002838</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delaware-group-tax-free-fund-000209</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-water-acquisition-corp-iii-002819</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wns-holdings-ltd-002804</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thayer-ventures-acquisition-corp-ii-054867</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-entertainment-co-054803</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rich-sparkle-holdings-ltd-002817</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bullish-002827</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-002653</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-monticello-debt-real-estate-investment-trust-054896</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-024255</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/minnesota-life-individual-variable-universal-life-account-054597</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aviat-networks-inc-002825</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-002813</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ati-inc-002835</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-002836</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-long-group-ltd-002844</loc>
    <lastmod>2025-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-002801</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dimensional-etf-trust-000156</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robin-energy-ltd-002771</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nurix-therapeutics-inc-054054</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-exchange-traded-funds-000016</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-002799</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemini-space-station-inc-002798</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bon-natural-life-ltd-010157</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-002772</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deswell-industries-inc-002761</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boqii-holding-ltd-002777</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teton-westwood-funds-015674</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/limitless-x-holdings-inc-002790</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chowchow-cloud-international-holdings-ltd-002785</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-inc-002775</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/petros-pharmaceuticals-inc-002768</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-002796</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-002782</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-010176</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sidechannel-inc-010200</loc>
    <lastmod>2025-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vacasa-inc-008258</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gbank-financial-holdings-inc-001652</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/niq-global-intelligence-plc-002749</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nukkleus-inc-002715</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/n2off-inc-010003</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guess-inc-000010</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-iii-001707</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/i3-verticals-inc-002742</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-015304</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sasol-ltd-002728</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000019</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-002754</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-052857</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-009944</loc>
    <lastmod>2025-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sysco-corp-002659</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-agritech-ltd-002644</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winvest-bvi-ltd-009898</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jade-biosciences-inc-002678</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dana-inc-002655</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-harbor-acquisition-corp-002686</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-integrity-insurance-group-inc-002631</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starboard-investment-trust-000008</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lucky-strike-entertainment-corp-002636</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mfs-municipal-series-trust-001306</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/the9-ltd-022432</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-002672</loc>
    <lastmod>2025-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-equity-partners-ii-inc-022243</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-gold-corp-002613</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-011583</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athena-bitcoin-global-002628</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berto-acquisition-corp-002578</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gesher-acquisition-corp-ii-002619</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beacon-roofing-supply-inc-021885</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-bridge-mortgage-fund-llc-002616</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-cardia-inc-002603</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-051117</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orbit-innovations-group-inc-002598</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mh-elite-portfolio-of-funds-trust-000286</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bon-natural-life-ltd-002610</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-international-group-corp-000065</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etoro-group-ltd-002599</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capsovision-inc-002580</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-roads-shared-trust-001620</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-innovative-platforms-inc-002615</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commonwealth-credit-partners-bdc-i-inc-050935</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-001585</loc>
    <lastmod>2025-03-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/booz-allen-hamilton-holding-corp-002541</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2478-000278</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/separate-account-a-of-pacific-life-insurance-co-021708</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-monticello-debt-real-estate-investment-trust-002538</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c1-fund-inc-021693</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambria-etf-trust-021582</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-financial-trust-000052</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flora-growth-corp-002545</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-select-portfolios-trust-001543</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centre-funds-005188</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-021756</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-real-estate-fund-llc-002312</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atmos-energy-corp-002561</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/impact-biomedical-inc-009567</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-corp-va-002535</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-002558</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-001426</loc>
    <lastmod>2025-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-asset-acquisition-corp-002497</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-investment-corp-i-002490</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-048328</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-002487</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everbright-digital-holding-ltd-002514</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abm-industries-inc-de-002489</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/egh-acquisition-corp-002465</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nmp-acquisition-corp-002509</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-asset-acquisition-corp-002496</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/napco-security-technologies-inc-002473</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c21-investments-inc-004808</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-health-solutions-inc-021270</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-place-advisors-trust-001511</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-002474</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-private-asset-income-fund-048535</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cpg-vintage-access-fund-v-llc-021382</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-sports-corp-002513</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-entertainment-co-002508</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-021159</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hive-digital-technologies-ltd-002512</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-009376</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthews-international-corp-000016</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jin-medical-international-ltd-002511</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/n2off-inc-002522</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-001708</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-devonshire-trust-000028</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agroz-inc-000220</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gxo-logistics-inc-002466</loc>
    <lastmod>2025-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-001687</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-energy-special-situations-corp-002443</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-hydrogen-global-inc-020743</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-001391</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivulet-entertainment-inc-002440</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apple-isports-group-inc-001488</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-foods-group-inc-000004</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vacasa-inc-007060</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-yield-llc-002450</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heartflow-inc-002464</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-002452</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kroger-co-020725</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-growth-corp-iii-020971</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hillenbrand-inc-000096</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-047504</loc>
    <lastmod>2025-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/playa-hotels-resorts-n-v-002415</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-002401</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-providence-acquisition-corp-iii-cayman-002431</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-002407</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-direct-lending-llc-001345</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-haul-holding-co-nv-002416</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/getty-realty-corp-md-002405</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-realty-investment-trust-000025</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/block40x-inc-000221</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-gold-corp-004249</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-funds-trust-019844</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/korn-ferry-044751</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookmount-explorations-inc-002398</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-045977</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-real-estate-fund-llc-002009</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-002408</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctw-cayman-002424</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuberger-berman-etf-trust-000156</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibo-holdings-ltd-008962</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-002432</loc>
    <lastmod>2025-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brightview-holdings-inc-002374</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-energy-special-situations-corp-019205</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-019409</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/copley-acquisition-corp-002351</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rev-group-inc-002373</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entrepreneurshares-series-trust-001330</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-002360</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gores-holdings-x-inc-ci-002357</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spark-fund-one-llc-002339</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novagold-resources-inc-001216</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/champions-oncology-inc-009486</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-series-trust-004559</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/richtech-robotics-inc-019529</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-044248</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rainbow-capital-holdings-ltd-008855</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbourvest-private-investments-fund-044241</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bon-natural-life-ltd-008883</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-capital-corp-019156</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-montreal-can-002342</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitefiber-inc-002376</loc>
    <lastmod>2025-03-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uy-scuti-acquisition-corp-001350</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-funds-inc-040522</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-000903</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-000904</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fs-credit-income-fund-019238</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apple-isports-group-inc-002271</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/james-maritime-holdings-inc-000211</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-009013</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/g-iii-apparel-group-ltd-de-001949</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-002319</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-002320</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibo-holdings-ltd-002309</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armada-acquisition-corp-ii-002327</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-002296</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nurix-therapeutics-inc-002308</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-realty-op-lp-002307</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-n-v-002291</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-002321</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hinge-health-inc-002311</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytonics-corp-019072</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/post-holdings-inc-000092</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investcorp-credit-management-bdc-inc-041344</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-000905</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-042975</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rainbow-capital-holdings-ltd-002326</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-credit-income-opportunities-fund-041714</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/victory-portfolios-iv-001637</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-alpinvest-private-markets-fund-004393</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-titan-corp-002329</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/james-maritime-holdings-inc-000209</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-004153</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-004479</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newsmax-inc-018836</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ralph-lauren-corp-000561</loc>
    <lastmod>2025-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chenghe-acquisition-iii-co-002243</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-health-solutions-inc-002230</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yalla-group-ltd-028319</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pelican-acquisition-corp-001267</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-energy-special-situations-corp-002265</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-039345</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agriforce-growing-systems-ltd-002234</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-038705</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kestra-medical-technologies-ltd-039423</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sidechannel-inc-002253</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/block40x-inc-002233</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huadi-international-group-co-ltd-002226</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gesher-acquisition-corp-ii-018147</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-internet-group-inc-002262</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-international-group-corp-002231</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-honda-receivables-llc-018142</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sei-institutional-managed-trust-003688</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beigene-ltd-000033</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mckesson-corp-000017</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-002256</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hotel101-global-holdings-corp-002229</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-002259</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pinnacle-food-group-ltd-018143</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jnl-series-trust-000024</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacer-funds-trust-001401</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-002258</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/the9-ltd-002250</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-008432</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-000308</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tv-channels-network-inc-002252</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-002255</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emerson-electric-co-006353</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-017649</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitil-corp-002261</loc>
    <lastmod>2025-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-008274</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivulet-entertainment-inc-000244</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-008415</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robot-consulting-co-ltd-002209</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartley-opportunity-fund-llc-002192</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ba-master-credit-card-trust-ii-002208</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/opus-genetics-inc-002222</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ageagle-aerial-systems-inc-002190</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantumzyme-corp-002220</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-017610</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acco-group-holdings-ltd-002194</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-002195</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-technology-inc-002193</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xunlei-ltd-017291</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-017267</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-008288</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/edesa-biotech-inc-001088</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-008286</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-002213</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-008298</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhongchao-inc-017520</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/comtech-telecommunications-corp-de-002212</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/champions-oncology-inc-002216</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/applife-digital-solutions-inc-000204</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/johnson-controls-international-plc-000016</loc>
    <lastmod>2025-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-liquidity-funds-016918</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inno-holdings-inc-008211</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fusemachines-inc-002160</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gesher-acquisition-corp-ii-002131</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aen-group-ltd-002176</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibo-holdings-ltd-008144</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-002137</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lee-enterprises-inc-002140</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/e-trade-trust-016842</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everbright-digital-holding-ltd-016895</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-005072</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-008172</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-002141</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deutsche-mortgage-asset-receiving-corp-000778</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-private-secondary-fund-017128</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youlife-group-inc-008125</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-016811</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kroger-co-002155</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/praxis-funds-003394</loc>
    <lastmod>2025-02-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medical-exercise-inc-002090</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-yield-llc-016575</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranpak-holdings-corp-002123</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytonics-corp-002124</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearwater-analytics-holdings-inc-002115</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cel-sci-corp-002103</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aimfinity-investment-merger-sub-i-016760</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-dogecoin-etf-002122</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thayer-ventures-acquisition-corp-ii-002126</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-002107</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aerovate-therapeutics-inc-016403</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lions-gate-entertainment-corp-cn-032794</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthews-international-corp-002097</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-016495</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-cardia-inc-016569</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-033265</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oil-dri-corp-of-america-000021</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-alpinvest-private-markets-fund-003319</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-002121</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veritone-inc-033513</loc>
    <lastmod>2025-02-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fmi-funds-inc-000373</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/glenmede-fund-inc-001295</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hillenbrand-inc-002059</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curanex-pharmaceuticals-inc-002048</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chime-financial-inc-002078</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novagold-resources-inc-002057</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-016220</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-002065</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naas-technology-inc-015896</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/augustar-variable-insurance-products-fund-inc-003244</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-032164</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slide-insurance-holdings-inc-002075</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamco-ventures-ltd-000266</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-000010</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-002080</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/glenmede-fund-inc-001290</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-015855</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-001815</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-002040</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cimpress-plc-002045</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-002085</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-016159</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/korn-ferry-002054</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-etf-trust-000001</loc>
    <lastmod>2025-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-015703</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newsmax-inc-001988</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antalpha-platform-holding-co-001984</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dfa-investment-trust-co-000104</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-era-acquisition-corp-i-001959</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iren-ltd-001990</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistaone-l-p-002004</loc>
    <lastmod>2025-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bally-s-chicago-inc-012274</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tal-education-group-001581</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-006183</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reshape-lifesciences-inc-001614</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibo-holdings-ltd-001620</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airnet-technology-inc-001528</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-000013</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackwell-3d-construction-corp-000893</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hillman-solutions-corp-001610</loc>
    <lastmod>2025-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-001478</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratcap-digital-infrastructure-reit-inc-011436</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000323</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-001522</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/james-maritime-holdings-inc-000142</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratcap-digital-infrastructure-reit-inc-001479</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-012358</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-holding-corp-012173</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-012160</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-defensive-income-trust-011603</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mifflinburg-bancorp-inc-001505</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeshore-acquisition-iii-corp-001497</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-infrastructure-co-llc-001520</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viasat-inc-024360</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tvardi-therapeutics-inc-001521</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-crypto-trust-001516</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-001493</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antares-private-credit-fund-011546</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kroger-co-011345</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gbank-financial-holdings-inc-001453</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bally-s-chicago-inc-001518</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veritone-inc-024294</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sailpoint-inc-001503</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oil-dri-corp-of-america-001475</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youlife-group-inc-001477</loc>
    <lastmod>2025-02-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scepter-holdings-inc-nv-001420</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prudential-series-fund-000683</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-bridge-mortgage-fund-llc-001402</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/replimune-group-inc-010986</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-000826</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-strategic-series-000002</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-001447</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ridepair-inc-001436</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-001449</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fisyn-fund-ii-llc-001440</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uy-scuti-acquisition-corp-000851</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-diversified-high-income-fund-inc-000054</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/karman-holdings-inc-023092</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-023712</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mifflinburg-bancorp-inc-003218</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratcap-digital-infrastructure-reit-inc-010930</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-century-investment-inc-001413</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collaborative-investment-series-trust-001403</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aen-group-ltd-000221</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quartzsea-acquisition-corp-001422</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pishposh-inc-001437</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adtalem-global-education-inc-001400</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackwell-3d-construction-corp-001438</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nb-asset-based-credit-fund-001418</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antares-private-credit-fund-010985</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-001423</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apimeds-pharmaceuticals-us-inc-011564</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/g-iii-apparel-group-ltd-de-000748</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/welsbach-technology-metals-acquisition-corp-011690</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-001414</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aog-institutional-fund-000943</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hps-corporate-lending-fund-023476</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quaker-investment-trust-000074</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-001411</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alphavest-acquisition-corp-005713</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-win-international-ltd-011792</loc>
    <lastmod>2025-02-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-001374</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambitions-enterprise-management-co-l-l-c-011401</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naqi-logix-inc-001906</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-001349</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kirkland-s-inc-016312</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-001360</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-fcf-etf-trust-000069</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/raadr-inc-001357</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alixo-yollo-corp-000011</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thrivent-etf-trust-022319</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/welsbach-technology-metals-acquisition-corp-001344</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hovnanian-enterprises-inc-001361</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/victory-portfolios-iv-000670</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vertical-data-inc-001333</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newsmax-inc-011389</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrowmark-financial-corp-010516</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-022813</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vincerx-pharma-inc-022802</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-fund-inc-002252</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picard-medical-inc-001348</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texas-ventures-acquisition-iii-corp-011449</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apimeds-pharmaceuticals-us-inc-001359</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/karman-holdings-inc-001363</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-life-investments-active-etf-trust-001296</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-001346</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coatue-innovation-fund-010600</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-cardia-inc-001386</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-005440</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-equity-partners-ii-inc-001362</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northpointe-bancshares-inc-010275</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratcap-digital-infrastructure-reit-inc-001354</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-005373</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mexco-energy-corp-005326</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-022753</loc>
    <lastmod>2025-02-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-funds-002112</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-income-trust-inc-021868</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diebold-nixdorf-inc-000012</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-001263</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mifflinburg-bancorp-inc-001325</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookmount-explorations-inc-001301</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/australian-oilseeds-holdings-ltd-001267</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lionsgate-studios-holding-corp-001300</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-flexible-real-estate-income-fund-021493</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-crypto-trust-000049</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imac-holdings-inc-001327</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-001264</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/impact-biomedical-inc-001288</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-010972</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-010704</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-005259</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistaone-l-p-021051</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-puritan-trust-000023</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-equity-partners-iii-inc-001322</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-002991</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paramount-global-021274</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-spac-i-acquisition-corp-001313</loc>
    <lastmod>2025-02-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-hydrogen-global-inc-001226</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-senior-income-trust-000042</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-001260</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-001254</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/portman-ridge-finance-corp-020908</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-puritan-trust-000043</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-municipal-income-opportunities-trust-000041</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coincheck-group-n-v-001214</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/portman-ridge-finance-corp-020905</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coreweave-inc-001243</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-001223</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uy-scuti-acquisition-corp-001210</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/live-oak-acquisition-corp-v-001251</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quinstreet-inc-014710</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northpointe-bancshares-inc-001221</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genembryomics-ltd-001208</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capri-holdings-ltd-001215</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/f5-inc-000024</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytonics-corp-001252</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arbitrage-funds-009440</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcfiii-spaceco-holdings-llc-020403</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c21-investments-inc-001209</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iqstel-inc-000043</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoominfo-technologies-inc-000018</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trutankless-inc-000728</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deutsche-dws-securities-trust-000116</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-000734</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-yield-llc-001224</loc>
    <lastmod>2025-02-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-private-credit-secondaries-009796</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/electrocore-inc-001175</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triunity-business-services-ltd-001187</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-004829</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-gold-corp-001192</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-000693</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tctm-kids-it-education-inc-001170</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-009957</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caring-brands-inc-001206</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-america-sa-019814</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inflection-point-acquisition-corp-ii-010177</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-009687</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phi-group-inc-004765</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-004838</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-001191</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioxytran-inc-001181</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/funko-inc-000009</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-investment-trust-000327</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hinge-health-inc-001189</loc>
    <lastmod>2025-02-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000267</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-america-sa-001149</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-001130</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-investment-corp-i-001116</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitefiber-inc-001147</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northpointe-bancshares-inc-008740</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vodafone-group-public-ltd-co-008436</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fomo-worldwide-inc-001133</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-kingwin-ltd-009659</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seg-partners-long-short-equity-fund-009480</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modvans-inc-001132</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-001159</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/power-reit-004628</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-009322</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-holding-corp-001158</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northpointe-bancshares-inc-001117</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-009643</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ses-s-a-001153</loc>
    <lastmod>2025-02-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-001041</loc>
    <lastmod>2025-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/windstream-parent-inc-008125</loc>
    <lastmod>2025-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sionna-therapeutics-inc-012256</loc>
    <lastmod>2025-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vodafone-group-public-ltd-co-000751</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avant-technologies-inc-000011</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratasys-ltd-000740</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webull-corp-000737</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beta-bionics-inc-011510</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-000760</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-003350</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bally-s-chicago-inc-000748</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-000754</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paramount-global-000768</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-003424</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bellevue-life-sciences-acquisition-corp-006143</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-006062</loc>
    <lastmod>2025-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/msc-income-fund-inc-000025</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pop-venture-fund-005301</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modine-manufacturing-co-000641</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-003285</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-enterprise-ventures-inc-000694</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-000688</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beta-bionics-inc-000692</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiss-helvetia-fund-inc-000267</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-003266</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maywood-acquisition-corp-000401</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northpointe-bancshares-inc-005323</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eco-bright-future-inc-000644</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seg-partners-long-short-equity-fund-000668</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rex-etf-trust-000667</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aen-group-ltd-000686</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armada-acquisition-corp-ii-000615</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoominfo-technologies-inc-000695</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000033</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-005594</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-infrastructure-fund-llc-000678</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prudential-investment-portfolios-18-000234</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mexco-energy-corp-000696</loc>
    <lastmod>2025-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smithfield-foods-inc-001927</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-004775</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maze-therapeutics-inc-009609</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-000595</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-business-financial-services-inc-000011</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-000499</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-000609</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-one-green-technologies-inc-004970</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-000835</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/income-opportunity-realty-investors-inc-tx-000604</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/resolute-holdings-management-inc-000611</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-001082</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altair-international-corp-000016</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acadia-healthcare-company-inc-009700</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-country-funds-000372</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-pegasus-acquisition-corp-005100</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-002920</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-international-ltd-003049</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-000874</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/karman-holdings-inc-000577</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-real-estate-debt-fund-000118</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-flexible-real-estate-income-fund-009671</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-holding-corp-000582</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viewbix-inc-003088</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-009031</loc>
    <lastmod>2025-01-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-004645</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heidmar-maritime-holdings-corp-008472</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kroger-co-000557</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/composecure-inc-000555</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/defi-technologies-inc-004676</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wsfs-financial-corp-000010</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maplebear-inc-000004</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-000543</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polibeli-group-ltd-000542</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-american-funds-trust-000063</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-000553</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-aviation-ltd-001365</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranpak-holdings-corp-000635</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellar-bancorp-inc-000005</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trinity-capital-inc-004686</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-004644</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/buuu-group-ltd-000530</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-000449</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-000554</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quartzsea-acquisition-corp-000527</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifemd-inc-000525</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rent-the-runway-inc-000620</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kingsoft-cloud-holdings-ltd-004285</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allovir-inc-008426</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-004587</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-bh3-newco-inc-001349</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-008114</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-000565</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ucommune-international-ltd-004345</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-access-income-fund-000766</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-000227</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-004384</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000027</loc>
    <lastmod>2025-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisorshares-trust-000222</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/private-debt-income-fund-000351</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-000489</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-net-lease-trust-004189</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/windstream-parent-inc-004200</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maywood-acquisition-corp-000513</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-000498</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agroz-inc-004260</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-000497</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhong-guo-liang-tou-group-ltd-000511</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webull-corp-004335</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naas-technology-inc-003966</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ex-im-america-ltd-000495</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-002554</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osr-holdings-inc-000510</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tvardi-therapeutics-inc-000462</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yd-bio-ltd-000507</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northpointe-bancshares-inc-000492</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-007901</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dreamland-ltd-000515</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/copley-acquisition-corp-000512</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/m2i-global-inc-002532</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citibank-credit-card-master-trust-i-000508</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cigna-group-000005</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-exeter-real-estate-income-trust-inc-004081</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-debt-solutions-bdc-007856</loc>
    <lastmod>2025-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-000445</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bristow-group-inc-000004</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inflection-point-acquisition-corp-iii-003975</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-hereford-street-trust-000006</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevation-series-trust-002327</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-products-chemicals-inc-006969</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-003831</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-000448</loc>
    <lastmod>2025-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acco-group-holdings-ltd-014347</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/happy-city-holdings-ltd-014368</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-014364</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackwell-3d-construction-corp-008398</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-enterprise-ventures-inc-001967</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-113997</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lions-gate-entertainment-corp-cn-287097</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-holding-corp-114117</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-132877</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-114220</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-plc-050647</loc>
    <lastmod>2024-12-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovative-industrial-properties-inc-132555</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-000103</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maywood-acquisition-corp-008379</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-286974</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-014314</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-052383</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grande-group-ltd-hk-014334</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-foods-group-inc-000072</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thornburg-etf-trust-015922</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/falcon-s-beyond-global-inc-014317</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-052530</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/santo-mining-corp-000435</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/superior-energy-services-inc-014328</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scienture-holdings-inc-052565</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneylion-inc-018477</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/resolute-holdings-management-inc-132498</loc>
    <lastmod>2024-12-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-exeter-real-estate-income-trust-inc-132086</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-superior-acquisition-corp-014300</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spinnaker-etf-series-000264</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/core-main-inc-000129</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-capital-group-holdings-llc-286084</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/servisfirst-bancshares-inc-007083</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rad-technologies-inc-014305</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-052501</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-high-school-education-group-co-ltd-014303</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primo-brands-corp-014288</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digihost-technology-inc-113093</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/short-term-investment-fund-for-puerto-rico-residents-inc-285933</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bellevue-life-sciences-acquisition-corp-285945</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sfl-corp-ltd-014295</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/poseida-therapeutics-inc-286059</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-managed-account-completion-shares-macs-trust-003365</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luckin-coffee-inc-131823</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-002054</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/herzfeld-caribbean-basin-fund-inc-023664</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-023657</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mantle-ridge-lp-132090</loc>
    <lastmod>2024-12-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hub-cyber-security-ltd-112182</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-052108</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pinnacle-food-group-ltd-014265</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundx-investment-trust-007617</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-008977</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-112740</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lion-copper-gold-corp-021210</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-etf-trust-284707</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-ridge-trust-284940</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/openlane-inc-014256</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-income-solutions-fund-284711</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-enhanced-clo-income-fund-015779</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intensity-therapeutics-inc-014267</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sagtec-global-ltd-112746</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-ridge-trust-284934</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-014274</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gin-luck-inc-014262</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picard-medical-inc-008521</loc>
    <lastmod>2024-12-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-000101</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-112025</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skye-bioscience-inc-000122</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c3-bullion-inc-014232</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-131386</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scientist-home-future-health-ltd-014194</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-008481</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthews-international-corp-014220</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luda-technology-group-ltd-111744</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-014205</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-284257</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-000664</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revance-therapeutics-inc-014212</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-global-holding-pubco-051889</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zuora-inc-014200</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collaborative-investment-series-trust-015710</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-game-technology-plc-000118</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-acquisition-corp-014229</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stoneridge-inc-000126</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerup-acquisition-corp-051891</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lionsgate-studios-holding-corp-014222</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrive-ai-inc-051861</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-income-opportunities-fund-283984</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/x4-pharmaceuticals-inc-052321</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chowchow-cloud-international-holdings-ltd-014224</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-051811</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gratus-capital-properties-fund-iii-llc-014216</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/materion-corp-283842</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftac-emerald-acquisition-corp-111929</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-111516</loc>
    <lastmod>2024-12-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/impact-biomedical-inc-014141</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scienture-holdings-inc-014180</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-007534</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-000023</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-trust-023490</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/msc-income-fund-inc-000222</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-014128</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inflection-point-acquisition-corp-iii-014193</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxt-energy-solutions-inc-014176</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11892-008539</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynaresource-inc-014098</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agroz-inc-014136</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scienture-holdings-inc-014182</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdev-inc-014142</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-014152</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-014105</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reshape-lifesciences-inc-014140</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-international-holdings-inc-014162</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoominfo-technologies-inc-000212</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-023488</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globa-terra-acquisition-corp-014111</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/playa-hotels-resorts-n-v-282628</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-282712</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-resources-ltd-050960</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hw-electro-co-ltd-014102</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riot-platforms-inc-014187</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cigna-group-014149</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-014163</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-014186</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-283276</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acadia-healthcare-company-inc-014133</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steel-connect-inc-111353</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figure-certificate-co-001022</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-real-estate-debt-inc-130819</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zuora-inc-283273</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-014134</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowco-holdings-inc-282868</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-008465</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-resources-corp-139098</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-014188</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ucommune-international-ltd-014099</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amrize-ltd-014155</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-051066</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-business-financial-services-inc-000144</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/180-life-sciences-corp-111249</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-enhanced-clo-income-fund-015641</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-283209</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venture-global-inc-282959</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-payments-inc-000040</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coastal-financial-corp-014143</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-014147</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-014159</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viewbix-inc-014103</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xdata-group-014170</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ribbon-acquisition-corp-110862</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/srm-entertainment-inc-051015</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-014160</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-014115</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heidmar-maritime-holdings-corp-283383</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-283162</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elc-group-holdings-ltd-014183</loc>
    <lastmod>2024-12-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autoliv-inc-014035</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-110702</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-110447</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-002005</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/poseida-therapeutics-inc-014048</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranpak-holdings-corp-014011</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medifast-inc-014034</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-014072</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maplebear-inc-014058</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aim-international-mutual-funds-001596</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-income-opportunities-fund-281902</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellar-bancorp-inc-014036</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-auto-inc-130148</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-clean-energy-holdings-inc-052121</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fbs-global-ltd-050722</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/byline-bancorp-inc-014059</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/core-main-inc-014014</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/poseida-therapeutics-inc-014049</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/summit-therapeutics-inc-014045</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-002558</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-014063</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-130245</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-financial-group-ltd-014062</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-holding-corp-014074</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rafael-holdings-inc-110665</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maui-land-pineapple-co-inc-014008</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bristow-group-inc-014068</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspire-biopharma-inc-014030</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/raadr-inc-014076</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luckin-coffee-inc-014037</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holley-inc-014047</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-014026</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastside-distilling-inc-014023</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fold-holdings-inc-014043</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wsfs-financial-corp-014050</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-050834</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hillman-solutions-corp-014051</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icl-group-ltd-004011</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nyseg-storm-funding-llc-014069</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-infrastructure-co-llc-282066</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerdyne-international-inc-014061</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newhold-investment-corp-iii-014084</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-050704</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sg-commercial-mortgage-securities-llc-002684</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-014044</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-050716</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-014033</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/37-capital-inc-001388</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-exeter-real-estate-income-trust-inc-014060</loc>
    <lastmod>2024-12-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adlai-nortye-ltd-013993</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-137989</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-013974</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/professionally-managed-portfolios-007379</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/embassy-bancorp-inc-000025</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steel-connect-inc-013967</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cameco-corp-281333</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naqi-logix-inc-013956</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aigo-holding-ltd-013979</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scm-trust-045906</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-century-etf-trust-000197</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-045723</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merchants-bancorp-013942</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ategrity-specialty-insurance-co-holdings-013996</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-advisor-series-i-000345</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/millrose-properties-inc-280884</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-110279</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iren-ltd-049827</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-050626</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/playa-hotels-resorts-n-v-013976</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-013966</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ribbon-acquisition-corp-013952</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metallus-inc-013940</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euroholdings-ltd-007183</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-013959</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dreamland-ltd-013957</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneascent-capital-opportunities-fund-007675</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-013958</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crm-mutual-fund-trust-007680</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-gold-ltd-110255</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/home-bancorp-inc-000042</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-004264</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brighthouse-funds-trust-i-281186</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charming-medical-ltd-013995</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acnb-corp-000136</loc>
    <lastmod>2024-12-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-008356</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellington-global-multi-strategy-fund-023323</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratasys-ltd-013904</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-ga-mortgage-trust-009245</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-013913</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-venture-growth-fund-280336</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epsium-enterprise-ltd-109851</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-109748</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-020654</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackwell-3d-construction-corp-013863</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/funko-inc-013910</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-dolphin-energy-co-037718</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oaktree-diversified-income-fund-inc-129295</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-013877</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-hereford-street-trust-000221</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-013871</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aimfinity-investment-merger-sub-i-013872</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-050512</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polomar-health-services-inc-013890</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-013924</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-008775</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alixo-yolloo-corp-013857</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fbs-global-ltd-013878</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-america-sa-013923</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sequans-communications-013846</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-013929</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-game-technology-plc-013866</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orbit-innovations-group-inc-013911</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdev-inc-129190</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alger-etf-trust-280517</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowco-holdings-inc-013867</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-280082</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-plc-013888</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-life-investments-vp-funds-trust-004632</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cid-holdco-inc-109922</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-013921</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iwac-holding-co-inc-013925</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sprott-funds-trust-015481</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newlake-capital-partners-inc-013858</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovative-industrial-properties-inc-013870</loc>
    <lastmod>2024-12-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-acquisition-i-corp-013788</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-auto-inc-013797</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemcorp-commodities-alternative-products-fund-279545</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-013794</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-merrimack-street-trust-000099</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-013793</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-bh3-newco-inc-049661</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-pluto-global-inc-279903</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schneider-national-inc-000146</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-000391</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-013798</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skye-bioscience-inc-013796</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bmw-auto-leasing-llc-013832</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triunity-business-services-ltd-013802</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellington-global-multi-strategy-fund-023273</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paramount-global-279905</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-capital-series-trust-109230</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytonics-corp-013823</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-045302</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scepter-holdings-inc-nv-013795</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-009177</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcosa-inc-013817</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-nephew-plc-017789</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-050301</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fusemachines-inc-013830</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-008759</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icl-group-ltd-013829</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/servisfirst-bancshares-inc-013821</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certara-inc-000044</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-kingwin-ltd-109221</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acme-atronomatic-inc-128947</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-foods-group-inc-013822</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-023264</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/83-investment-group-income-fund-007594</loc>
    <lastmod>2024-12-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-013784</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-000632</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turbo-energy-s-a-108923</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/runway-growth-finance-corp-128504</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoominfo-technologies-inc-013783</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-108842</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ma-specialty-credit-income-fund-128389</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-glory-holding-co-049940</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmo-trust-128294</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-life-insurance-co-usa-separate-account-a-278495</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-015405</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-aviation-ltd-013726</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-001991</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armed-forces-brewing-company-inc-013724</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-inc-013787</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firefly-neuroscience-inc-013727</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5e-advanced-materials-inc-136253</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11881-008421</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynaresource-inc-136277</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coeur-mining-inc-049335</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foxo-technologies-inc-049985</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/x4-pharmaceuticals-inc-013733</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcos-dorados-holdings-inc-017746</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mister-car-wash-inc-013711</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-050079</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-turbine-inc-051186</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/benchmark-real-estate-investment-fund-llc-013782</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hinge-health-inc-013780</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlasclear-holdings-inc-128529</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-013713</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youlife-group-inc-013779</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yalla-group-ltd-013739</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-inc-128565</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/joby-aviation-inc-000504</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ex-im-america-ltd-013765</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-advisor-series-i-000079</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-013766</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/planet-green-holdings-corp-108607</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-merrimack-street-trust-000082</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11887-008422</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c1-fund-inc-013729</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acme-atronomatic-inc-013777</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euroholdings-ltd-013764</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bodhi-tree-biotechnology-inc-008316</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polibeli-group-ltd-013785</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-technology-finance-corp-ii-051228</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/origin-investment-corp-i-013712</loc>
    <lastmod>2024-12-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evolus-inc-000134</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/community-west-bancshares-051029</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-glory-holding-co-013676</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-049845</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-013704</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-net-lease-trust-013680</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-108024</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-015362</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eos-inc-001254</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifemd-inc-049809</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-000076</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-013697</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harvard-ave-acquisition-corp-013692</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-fitzgerald-infrastructure-fund-007535</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-013691</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semnur-pharmaceuticals-inc-013668</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-000015</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-place-advisors-trust-007545</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-national-bancorp-in-051056</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stock-yards-bancorp-inc-037287</loc>
    <lastmod>2024-12-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dfa-investment-dimensions-group-inc-001556</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stoneridge-inc-013642</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/180-life-sciences-corp-013640</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proto-labs-inc-050719</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-comvest-senior-lending-fund-275632</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-technology-finance-corp-050840</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sentinel-holdings-ltd-013633</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amn-healthcare-services-inc-002913</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-resources-corp-013629</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cue-biopharma-inc-275538</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-013632</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gin-luck-inc-008638</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trupanion-inc-000317</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-013659</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-series-trust-x-000159</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rafael-holdings-inc-013665</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icl-group-ltd-003972</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-013649</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-013630</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-capital-acquisition-corp-276014</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/83-investment-group-income-fund-007532</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-008659</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usa-rare-earth-inc-013656</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-corp-013664</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naas-technology-inc-013631</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empower-funds-inc-275521</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rafael-holdings-inc-013660</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-050783</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-107804</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klarna-group-plc-013625</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acnb-corp-013655</loc>
    <lastmod>2024-12-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerup-acquisition-corp-049515</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-win-international-ltd-013622</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grande-group-ltd-hk-107301</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibo-holdings-ltd-013602</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-advisor-series-viii-000114</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/verint-systems-inc-274347</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-049395</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-point-credit-income-fund-127222</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lion-copper-gold-corp-013599</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-049449</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-merger-ii-corp-127396</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-049410</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-049369</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-049403</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-life-insurance-co-usa-separate-account-a-274432</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acuren-corp-107375</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlasclear-holdings-inc-013601</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-013591</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xunlei-ltd-013596</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-001249</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000688</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-013619</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-business-financial-services-inc-013609</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-049391</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-holdings-inc-274403</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picard-medical-inc-013620</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-008193</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/themes-etf-trust-008186</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sixth-street-lending-partners-274419</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-global-premier-properties-fund-127135</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lithium-corp-013604</loc>
    <lastmod>2024-12-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-capital-trust-000560</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuanbao-inc-013504</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-007477</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-insurance-trust-000439</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acuren-corp-013557</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-mutual-funds-000437</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deutsche-dws-market-trust-001170</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundvantage-trust-008168</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-place-advisors-trust-007478</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-013505</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-capital-acquisition-corp-013582</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mntn-inc-013524</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-trust-007087</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armed-forces-brewing-company-inc-013506</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-049168</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-013519</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/championsgate-acquisition-corp-106869</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-007091</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-107006</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/community-west-bancshares-013579</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-106739</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neonc-technologies-holdings-inc-008180</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-049338</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-273561</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-013558</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-013576</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-106786</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onespaworld-holdings-ltd-273650</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-013528</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-yield-llc-013584</loc>
    <lastmod>2024-12-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thornburg-etf-trust-015253</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-106419</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/papa-johns-international-inc-050164</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowco-holdings-inc-272554</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-106530</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-private-secondary-fund-013483</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-008138</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-kkr-core-plus-plus-013494</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coeur-mining-inc-013473</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hashdex-nasdaq-crypto-index-us-etf-013497</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veritone-inc-013471</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acadia-healthcare-company-inc-272397</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-bond-trust-272515</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clene-inc-013495</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-049101</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redhawk-acquisition-i-corp-007885</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/victory-portfolios-iv-013496</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-049041</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-new-york-account-n-for-variable-annuities-000821</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-106484</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-007063</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-real-estate-debt-inc-013464</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-049130</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-007075</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-272607</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-000013</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axalta-coating-systems-ltd-001655</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-resources-ltd-013466</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-core-infrastructure-fund-013476</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/composecure-inc-126359</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/37-capital-inc-013502</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-new-york-account-n-for-variable-annuities-000822</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-secured-lending-inc-272506</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-realty-trust-000055</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/home-bancorp-inc-013485</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-life-annuity-variable-annuity-account-h-000820</loc>
    <lastmod>2024-12-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ribbon-acquisition-corp-106152</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-013435</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrive-ai-inc-013398</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-022780</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-bancorp-inc-000174</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newhold-investment-corp-iii-013391</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-life-insurance-co-125902</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-private-asset-income-fund-013422</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/srm-entertainment-inc-013428</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osr-holdings-inc-013456</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reshape-lifesciences-inc-125984</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certara-inc-013429</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-013425</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/soluna-holdings-inc-013458</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-private-credit-secondaries-013452</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-013415</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cue-biopharma-inc-013392</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/windstream-parent-inc-125919</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-013457</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-013409</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-clean-energy-holdings-inc-013459</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-merrimack-street-trust-000112</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ses-s-a-013444</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-013408</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-000098</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-013439</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-013441</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emera-inc-017331</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stock-yards-bancorp-inc-013437</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-one-green-technologies-inc-013454</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-271174</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-015223</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneascent-capital-opportunities-fund-007308</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-013390</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bodhi-tree-biotechnology-inc-013453</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venture-global-inc-013411</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-002481</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pilgrims-pride-corp-106161</loc>
    <lastmod>2024-12-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brc-inc-048401</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cameco-corp-013371</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-life-flexible-premium-variable-life-account-m-000798</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-dolphin-energy-co-013364</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uy-scuti-acquisition-corp-008018</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-022709</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-048629</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensata-technologies-holding-plc-013341</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/embassy-bancorp-inc-013362</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paramount-global-013374</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-013354</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iqstel-inc-000301</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oyster-enterprises-ii-acquisition-corp-013347</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-001918</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-pluto-global-inc-013355</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/encore-energy-corp-105594</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anbio-biotechnology-013358</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-013377</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-105746</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samsara-luggage-inc-013350</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-life-flexible-premium-variable-life-account-r-000796</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logprostyle-inc-048659</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-013375</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-105227</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-048614</loc>
    <lastmod>2024-12-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webs-etf-trust-104921</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-007020</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-013331</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schneider-national-inc-013276</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-013281</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-operating-partnership-l-p-013272</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pishposh-inc-105137</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/encore-energy-corp-013308</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-013312</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-048480</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firefly-neuroscience-inc-036620</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-renewable-partners-l-p-270088</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcos-dorados-holdings-inc-013316</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proto-labs-inc-013290</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-superior-acquisition-corp-013283</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/macrogenics-inc-013305</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/susglobal-energy-corp-019970</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icl-group-ltd-013295</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdev-inc-013310</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webs-etf-trust-104919</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strategy-shares-007215</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turbo-energy-s-a-013293</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-001231</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maxsmaking-inc-105219</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grande-group-ltd-hk-013317</loc>
    <lastmod>2024-12-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-access-income-fund-268673</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-enhancement-technologies-holdco-inc-124343</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspire-biopharma-inc-013258</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-013244</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ma-specialty-credit-income-fund-124803</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/materion-corp-013259</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-013262</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-013257</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-real-estate-select-trust-inc-269040</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smithfield-foods-inc-013230</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-commercial-corp-268898</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-inc-013261</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rse-innovation-llc-000014</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-ii-corp-013268</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-104648</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synchronoss-technologies-inc-000101</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pilgrims-pride-corp-013239</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-ridge-trust-268753</loc>
    <lastmod>2024-12-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-008439</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/decent-holding-inc-103733</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-103786</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-mountains-group-ltd-048110</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euroholdings-ltd-006969</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-104063</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/double-point-ventures-llc-124145</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-124117</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-104111</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuenglings-ice-cream-corp-007882</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumos-pharma-inc-268143</loc>
    <lastmod>2024-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-007854</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logprostyle-inc-013185</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omada-health-inc-013195</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-103300</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-013194</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digihost-technology-inc-103452</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aim-international-mutual-funds-001530</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-002395</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meridian-fund-inc-266910</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevation-series-trust-042043</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seastar-medical-holding-corp-131472</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-267403</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ribbon-acquisition-corp-013162</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-net-lease-trust-123725</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11913-008121</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-enhancement-technologies-holdco-inc-013217</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-015083</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maxsmaking-inc-013193</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-aviation-ltd-047965</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cslm-holdings-inc-267272</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-core-infrastructure-fund-123763</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lytus-technologies-holdings-ptv-ltd-103578</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-267400</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeo-energy-corp-103525</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-gold-ltd-013178</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archimedes-tech-spac-partners-ii-co-036354</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/privacore-pcaam-alternative-income-fund-103289</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neonc-technologies-holdings-inc-013214</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-capital-acquisition-corp-267260</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lions-gate-entertainment-corp-cn-266380</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/santo-mining-corp-013204</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boeing-co-267228</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xti-aerospace-inc-013191</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-006982</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-013192</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterbeef-group-048056</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/privacore-pcaam-alternative-growth-fund-103270</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agm-group-holdings-inc-103591</loc>
    <lastmod>2024-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seastar-medical-holding-corp-013114</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-mountains-group-ltd-013115</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-049276</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sagtec-global-ltd-013104</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/burtech-acquisition-corp-123192</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cyclo-therapeutics-inc-036272</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rockefeller-municipal-opportunities-fund-006949</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-266376</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-102947</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/burning-rock-biotech-ltd-265673</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-013139</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-glory-holding-co-047751</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-013107</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneylion-inc-102945</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-bh3-newco-inc-013161</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/envirotech-vehicles-inc-036276</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-013113</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/costamare-bulkers-holdings-ltd-013150</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-funds-trust-102567</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medifast-inc-049317</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andrew-arroyo-real-estate-inc-007656</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftac-emerald-acquisition-corp-102989</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-000017</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bodhi-tree-biotechnology-inc-007829</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blaize-inc-013093</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-013154</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rse-innovation-llc-013157</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-b-v-266377</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ormat-technologies-inc-102703</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-001207</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-102938</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brinker-capital-destinations-trust-123087</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-013133</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dime-community-bancshares-inc-ny-000477</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-049359</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-013159</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-vehicle-group-inc-049209</loc>
    <lastmod>2024-11-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hub-cyber-security-ltd-013059</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gitlab-inc-013050</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-enhancement-technologies-holdco-inc-122648</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immersion-corp-102177</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-vi-008100</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeo-energy-corp-013057</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-013062</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pilgrims-pride-corp-102157</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-007789</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mountain-lake-acquisition-corp-102264</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-000600</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-013074</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-102279</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prudential-investment-portfolios-5-008487</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-122320</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/decent-holding-inc-013051</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hashdex-nasdaq-crypto-index-us-etf-102175</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andrew-arroyo-real-estate-inc-013045</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onespaworld-holdings-ltd-013065</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-hydrogen-global-inc-013054</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthews-international-funds-265160</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-102089</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-acquisition-co-ii-102130</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-etf-trust-ii-015016</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bullfrog-ai-holdings-inc-047651</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-income-opportunities-fund-264893</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-churchill-private-credit-fund-049174</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-acquisition-corp-007819</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-income-opportunities-fund-265295</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-130658</loc>
    <lastmod>2024-11-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-047457</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sonoco-products-co-122115</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-products-chemicals-inc-013019</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anteris-technologies-global-corp-122093</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-007783</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-047275</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autoliv-inc-264543</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skycorp-solar-group-ltd-101444</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strategy-shares-007083</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-comvest-senior-lending-fund-264400</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-036064</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-013023</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tigo-energy-inc-101216</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-equity-series-264535</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-101592</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-inc-121778</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-021383</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-013024</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-013028</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dnow-inc-130128</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ads-tec-energy-public-ltd-co-101628</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-infrastructure-co-llc-013036</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-264580</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-glory-holding-co-013018</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifemd-inc-012979</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcos-dorados-holdings-inc-016640</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-ii-264165</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumos-pharma-inc-013026</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eco-bright-future-inc-013034</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mountain-lake-acquisition-corp-013037</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axalta-coating-systems-ltd-013027</loc>
    <lastmod>2024-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-100845</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-kingwin-ltd-012912</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-payments-inc-012951</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-012902</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aardvark-therapeutics-inc-012962</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cyclo-therapeutics-inc-012949</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-012927</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wasatch-funds-trust-263270</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/martin-midstream-partners-l-p-263505</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-biomed-inc-012910</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-012952</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naya-biosciences-inc-047065</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chowchow-cloud-international-holdings-ltd-012946</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/papa-johns-international-inc-012923</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-012913</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rackspace-technology-inc-000161</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regen-biopharma-inc-047153</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-access-income-fund-263273</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cigna-group-000037</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-012925</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cvs-health-corp-000945</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-012929</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-101065</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-asia-holdings-ltd-012914</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-101039</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kingsoft-cloud-holdings-ltd-012956</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-047270</loc>
    <lastmod>2024-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowco-holdings-inc-012871</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-012857</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enviri-corp-000070</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-traded-concepts-trust-100595</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-series-solutions-006796</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tigo-energy-inc-012865</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immersion-corp-012884</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-debt-solutions-bdc-262589</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-012888</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-012858</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-diversified-real-estate-fund-021027</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartford-funds-exchange-traded-trust-121022</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brc-inc-012883</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-etf-trust-ii-040147</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-012830</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-012894</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-000009</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-046944</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-dolphin-energy-co-035827</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picocela-inc-047005</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bullfrog-ai-holdings-inc-012881</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cid-holdco-inc-012875</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/msc-income-fund-inc-000204</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-012889</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hong-kong-pharma-digital-technology-holdings-ltd-100675</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solarwindow-technologies-inc-006494</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-008313</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-120858</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-046963</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2458-001282</loc>
    <lastmod>2024-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cvs-health-corp-012804</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-046720</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-014822</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/translational-development-acquisition-corp-120691</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dime-community-bancshares-inc-ny-012801</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ads-tec-energy-public-ltd-co-012744</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jabez-biosciences-inc-100290</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/the9-ltd-012788</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-100123</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eos-inc-012762</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cable-one-inc-001546</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-012752</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-financial-trust-000071</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-012806</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/verint-systems-inc-012771</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-100312</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aleanna-energy-llc-100194</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/albertsons-companies-inc-047298</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-012792</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/karman-holdings-inc-012749</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-012782</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-012751</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rich-sparkle-holdings-ltd-012803</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insperity-inc-000078</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-012767</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterbeef-group-012783</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-012769</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-america-sa-012786</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aleanna-energy-llc-012740</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-solar-inc-000040</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iren-ltd-012765</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hilton-worldwide-holdings-inc-000196</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anteris-technologies-global-corp-012760</loc>
    <lastmod>2024-11-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enigmatig-ltd-012714</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visteon-corp-000135</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medtronic-plc-000159</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-260674</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consol-energy-inc-261022</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tempur-sealy-international-inc-047156</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nls-pharmaceutics-ltd-099734</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-012724</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-era-acquisition-corp-i-012717</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-corp-de-000037</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ars-pharmaceuticals-inc-260453</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-real-estate-net-lease-trust-000101</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-rx-systems-inc-012712</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-046548</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-099802</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sonoco-products-co-012711</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alussa-energy-acquisition-corp-ii-012692</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-nephew-plc-012709</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medifast-inc-012733</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skycorp-solar-group-ltd-012699</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bright-scholar-education-holdings-ltd-099320</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artius-ii-acquisition-inc-047164</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/servicetitan-inc-260617</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-012694</loc>
    <lastmod>2024-11-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-008195</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-credit-realty-income-trust-047076</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shepherd-ave-capital-acquisition-corp-099238</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denny-s-corp-000092</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-012658</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pangaea-logistics-solutions-ltd-006826</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgo-industrial-real-estate-income-trust-inc-012671</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-enhancement-technologies-holdco-inc-012677</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbus-acquisition-corp-cayman-islands-099180</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/krispy-kreme-inc-000118</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logprostyle-inc-046366</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-majestic-silver-corp-260104</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercalot-inc-008174</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bodhi-tree-biotechnology-inc-012690</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-glory-holding-co-046166</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-bancorp-inc-000160</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercont-cayman-ltd-098960</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-098773</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-etf-trust-259959</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-001174</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-012679</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-099105</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerup-acquisition-corp-046278</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-046361</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-099092</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-046209</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-008188</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-holding-ltd-098987</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/halliburton-co-000067</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acadia-healthcare-company-inc-012669</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/union-electric-co-119777</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/katapult-holdings-inc-048122</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-acquisition-co-ii-012680</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c3-bullion-inc-012675</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-046294</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visionwave-holdings-inc-012668</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coinbase-global-inc-260079</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11846-007802</loc>
    <lastmod>2024-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lytus-technologies-holdings-ptv-ltd-012614</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dreamland-ltd-012644</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynaresource-inc-012608</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/integrated-ventures-inc-012619</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-national-bancorp-in-012609</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-012645</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-net-lease-trust-012600</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-equity-series-258699</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artius-ii-acquisition-inc-012637</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-098498</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andrew-arroyo-real-estate-inc-007132</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armed-forces-brewing-company-inc-012613</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-046034</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecarx-holdings-inc-047791</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistek-ltd-012634</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfm-multi-manager-series-trust-001497</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acme-atronomatic-inc-118763</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marwynn-holdings-inc-012647</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rockefeller-municipal-opportunities-fund-006711</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-258952</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-funds-258281</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-046019</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-097798</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuenglings-ice-cream-corp-012606</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evolus-inc-012620</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sonoco-products-co-119253</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roman-dbdr-acquisition-corp-ii-119396</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchangeright-income-fund-126814</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-045912</loc>
    <lastmod>2024-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maxsmaking-inc-097749</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medtronic-plc-012584</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-000501</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1606-corp-007087</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/83-investment-group-income-fund-006932</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-012582</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-power-x-inc-012574</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-012583</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-012560</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jabez-biosciences-inc-012595</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wti-fund-x-inc-046483</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercalot-inc-012571</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiaa-cref-funds-257009</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synchronoss-technologies-inc-012597</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensata-technologies-holding-plc-000196</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-012576</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-012581</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cepton-inc-097106</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-direct-lending-vii-llc-006922</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-012591</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-002200</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/encore-energy-corp-097621</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-virginia-quality-municipal-income-fund-038948</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-045242</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-minnesota-quality-municipal-income-fund-038947</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lionsgate-studios-holding-corp-012589</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-wealth-solutions-ltd-256854</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-097521</loc>
    <lastmod>2024-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunopta-inc-018924</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-oha-flexible-credit-income-fund-010197</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-012537</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/live-nation-entertainment-inc-000158</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chevron-corp-000061</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-012539</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-012516</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/industrial-logistics-properties-trust-116780</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/envirotech-vehicles-inc-012526</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-046282</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amn-healthcare-services-inc-012515</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-044702</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-044430</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-116808</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microvision-inc-012519</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-125346</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ameris-bancorp-000041</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holley-inc-034523</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-012532</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vontier-corp-255928</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picocela-inc-012517</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tomi-environmental-solutions-inc-014185</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-private-credit-fund-047306</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nissan-auto-leasing-llc-ii-256079</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dnow-inc-012509</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-255986</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/isabella-bank-corp-000199</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-012553</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rackspace-technology-inc-012551</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-entertainment-holdings-inc-000080</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-096793</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enlightify-inc-012545</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-vehicle-group-inc-012549</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-variable-insurance-products-trust-255279</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-finance-inc-116947</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-012518</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-unit-trusts-series-2394-001210</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/decent-holding-inc-096874</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-000121</loc>
    <lastmod>2024-11-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-012501</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hong-kong-pharma-digital-technology-holdings-ltd-012475</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bio-essence-corp-012471</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venu-holding-corp-044206</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-044318</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-dolphin-energy-co-012503</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-007826</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iqstel-inc-012482</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-aberdeen-street-trust-000688</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-012504</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-012490</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-payments-inc-000038</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pmgc-holdings-inc-012489</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darling-ingredients-inc-254339</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-012445</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logprostyle-inc-012498</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-095961</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiaa-cref-funds-254208</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-045858</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bellevue-life-sciences-acquisition-corp-254214</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-044237</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthews-international-funds-254096</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-general-insurance-holdings-ltd-095593</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyota-auto-finance-receivables-llc-003773</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-115616</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-044369</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-nephew-plc-016128</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/planet-green-holdings-corp-012492</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pangaea-logistics-solutions-ltd-012491</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-007360</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-etf-trust-254080</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andrew-arroyo-real-estate-inc-012477</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shepherd-ave-capital-acquisition-corp-012441</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-gold-ltd-096006</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-012500</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/braze-inc-016139</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-012485</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apex-11-inc-001094</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/industrial-logistics-properties-trust-012448</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcos-dorados-holdings-inc-012494</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-095827</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flagstar-financial-inc-000188</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archimedes-tech-spac-partners-ii-co-012442</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-equity-etf-trust-i-001025</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-012506</loc>
    <lastmod>2024-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-046387</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-012416</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/security-midwest-bancorp-inc-253319</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/permian-resources-corp-000110</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brinker-capital-destinations-trust-115199</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-012397</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-012410</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-aberdeen-street-trust-000165</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-012426</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-corp-de-012439</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cyclo-therapeutics-inc-033954</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fold-holdings-inc-012376</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aleanna-energy-llc-012402</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sailpoint-inc-012420</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-012417</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-012390</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-002191</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-account-4-252600</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-043952</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-bond-trust-252989</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-038272</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-012434</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nissan-auto-leasing-llc-ii-012365</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/putnam-asset-allocation-funds-001899</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-real-estate-net-lease-trust-012411</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-012368</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-007778</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-046394</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/siyata-mobile-inc-095453</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-044108</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bandwidth-inc-000186</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newhold-investment-corp-iii-012396</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arista-networks-inc-253325</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-114972</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bok-financial-corp-000054</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-oak-financial-strategies-income-term-trust-252971</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspire-biopharma-inc-012432</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ars-pharmaceuticals-inc-012400</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regen-biopharma-inc-012424</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pelican-acquisition-corp-012367</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-095371</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-014345</loc>
    <lastmod>2024-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdev-inc-114788</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enviri-corp-012347</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-012351</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pilgrims-pride-corp-012328</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-majestic-silver-corp-012357</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-043828</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-007670</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/siyata-mobile-inc-012324</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beta-bionics-inc-012360</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-holding-ltd-012320</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/braze-inc-012329</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-bancorp-inc-012350</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cable-one-inc-012330</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axalta-coating-systems-ltd-001482</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuanbao-inc-251808</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-defensive-income-trust-114830</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-043875</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sculptor-diversified-real-estate-income-trust-inc-000121</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-012361</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-turbine-inc-012336</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artius-ii-acquisition-inc-045379</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ribbon-acquisition-corp-012363</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ford-credit-auto-receivables-two-llc-114847</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-122485</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maui-land-pineapple-co-inc-033676</loc>
    <lastmod>2024-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/resolute-holdings-management-inc-012306</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genuine-parts-co-000218</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tempur-sealy-international-inc-012300</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-094347</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-iii-acquisition-corp-012276</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-043715</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-012303</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-043719</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harley-davidson-inc-000163</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oxley-bridge-acquisition-ltd-012292</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skycorp-solar-group-ltd-094527</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-012271</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pieris-pharmaceuticals-inc-033378</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-exchange-traded-fund-trust-ii-251310</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-solar-inc-012298</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/composecure-inc-012301</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-012277</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-energy-infrastructure-corp-094341</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radiopharm-theranostics-ltd-094317</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-094614</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cid-holdco-inc-094564</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-aviation-ltd-012279</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-012296</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robin-energy-ltd-012299</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rafael-holdings-inc-012317</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cyclo-therapeutics-inc-012312</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venu-holding-corp-012282</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-iii-acquisition-corp-114396</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-actively-managed-exchange-traded-fund-trust-251307</loc>
    <lastmod>2024-11-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/2023-etf-series-trust-019949</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/soulpower-acquisition-corp-012250</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darling-ingredients-inc-012218</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunamerica-series-trust-250671</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-012241</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercont-cayman-ltd-012217</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/servicetitan-inc-012237</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchangeright-income-fund-012245</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-094309</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-space-acquisition-ii-corp-000514</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-mountains-group-ltd-043444</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevai-labs-inc-094229</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apex-11-inc-012232</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercalot-inc-007594</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-holding-corp-012253</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/th-international-ltd-094104</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-012220</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-fortune-co-ltd-093931</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-093947</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-043505</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dakota-real-estate-investment-trust-012216</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-094195</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/katapult-holdings-inc-012224</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-007571</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-iv-094301</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triunity-business-services-ltd-012238</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bridge-builder-trust-250667</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magnolia-bancorp-inc-113736</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-bancorp-nc-000066</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-012229</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-enterprise-ventures-inc-012259</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-parcel-service-inc-000059</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-pharmaceuticals-inc-250670</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-044861</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbus-acquisition-corp-cayman-islands-012214</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-250835</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-044860</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/booster-income-opportunities-fund-006623</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aether-holdings-inc-012221</loc>
    <lastmod>2024-11-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-012212</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-007378</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-012204</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-012206</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arch-resources-inc-113550</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ormat-technologies-inc-012177</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radiopharm-theranostics-ltd-012201</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-012181</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuralbase-ai-ltd-006825</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-space-acquisition-ii-corp-012183</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-internet-group-inc-012208</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/b-riley-financial-inc-093578</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twin-hospitality-group-inc-043365</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consol-energy-inc-249930</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-007546</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darling-ingredients-inc-249068</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bright-scholar-education-holdings-ltd-012189</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-036773</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-v-holdings-inc-113544</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riot-platforms-inc-014151</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-012180</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-006594</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nls-pharmaceutics-ltd-012205</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-operating-partnership-l-p-012190</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intrepid-capital-management-funds-trust-002081</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reshape-lifesciences-inc-012174</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smithfield-foods-inc-012176</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-113271</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-etf-trust-ii-000022</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-acquisition-co-ii-093448</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/janus-detroit-street-trust-019797</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/echostar-corp-113400</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-012178</loc>
    <lastmod>2024-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fomo-worldwide-inc-012155</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-012120</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-f-growth-acquisition-corp-ii-092957</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-teletech-holding-inc-007505</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-012121</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/isabella-bank-corp-012123</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/burning-rock-biotech-ltd-012134</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-012162</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-finance-inc-012127</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-entertainment-holdings-inc-012125</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cto-realty-growth-inc-012161</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000506</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-international-holdings-inc-012166</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-capital-acquisition-corp-012130</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-012165</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-043143</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercalot-inc-012147</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eco-bright-future-inc-000345</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-teletech-holding-inc-012140</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-093084</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-titan-corp-012157</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-line-holdings-inc-043161</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/security-midwest-bancorp-inc-248567</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texas-ventures-acquisition-iii-corp-012150</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-092882</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uy-scuti-acquisition-corp-012118</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orasure-technologies-inc-248650</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-bh3-newco-inc-044782</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ameris-bancorp-012153</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-001692</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picocela-inc-043240</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1606-corp-012138</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-alternative-income-fund-248636</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robot-consulting-co-ltd-012156</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-aberdeen-street-trust-000085</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-012143</loc>
    <lastmod>2024-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-247401</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-mountains-group-ltd-012077</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solarwindow-technologies-inc-012082</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fmc-corp-000115</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-012071</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gin-luck-inc-012098</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belden-inc-000035</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensata-technologies-holding-plc-012073</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-042983</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genuine-parts-co-000212</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-012100</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2449-001193</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tomi-environmental-solutions-inc-012085</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youlife-group-inc-012112</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunopta-inc-012078</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cid-holdco-inc-012101</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-group-hospitality-inc-112627</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lz-technology-holdings-ltd-092350</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mfs-active-exchange-traded-funds-trust-004247</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-012084</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-wealth-solutions-ltd-012075</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/highpeak-energy-inc-032611</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-019678</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2456-001163</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-etf-trust-007145</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medifast-inc-044348</loc>
    <lastmod>2024-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/siddhi-acquisition-corp-cayman-islands-012043</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-012061</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-091901</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-006492</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unilever-plc-000043</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/permian-resources-corp-012021</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rad-technologies-inc-012031</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pieris-pharmaceuticals-inc-032371</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-dl-2021-inc-091490</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-energy-infrastructure-corp-091365</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-042918</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eon-resources-inc-091436</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/windstream-parent-inc-112294</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/live-nation-entertainment-inc-012063</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-012060</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-246233</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/watsco-inc-246600</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-006478</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bandwidth-inc-012028</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jabez-biosciences-inc-091807</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-007458</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexpoint-funds-ii-246476</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-012018</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-capital-group-holdings-llc-246125</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rackspace-technology-inc-000154</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinyuan-real-estate-co-ltd-112226</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-012026</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-012029</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-012058</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tnl-mediagene-091869</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastside-distilling-inc-012062</loc>
    <lastmod>2024-10-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-013953</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redhawk-acquisition-i-corp-012005</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dish-network-corp-011988</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-011990</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ofa-group-011970</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cutera-inc-043933</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c3-bullion-inc-012000</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hercules-capital-inc-245188</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-era-helium-inc-011998</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-044443</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuralbase-ai-ltd-012010</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dss-americafirst-funds-001145</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-era-acquisition-corp-i-012015</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-042642</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trupanion-inc-011982</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winvest-acquisition-corp-012003</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-merger-ii-corp-012009</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-mutual-funds-000358</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-042707</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrive-ai-inc-012016</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-011995</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cordyceps-sunshine-biotech-holdings-co-ltd-091130</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellar-v-capital-corp-cayman-islands-011989</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-series-trust-006109</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maxsmaking-inc-012004</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leishen-energy-holding-co-ltd-042746</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-000108</loc>
    <lastmod>2024-10-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consol-energy-inc-011931</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palvella-therapeutics-inc-011959</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sl-investment-fund-ii-llc-111475</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-090866</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rei-capital-growth-llc-007393</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifemd-inc-042534</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynamix-corp-090846</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowco-holdings-inc-011926</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-042521</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-stone-harbor-emerging-markets-income-fund-244111</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-011940</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aleanna-energy-llc-011955</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-thing-technologies-inc-090882</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitdeer-technologies-group-044163</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-042508</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dominos-pizza-inc-244125</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polibeli-group-ltd-011963</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-011923</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uni-fuels-holdings-ltd-042581</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-090518</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-007004</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-244027</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penumbra-inc-000112</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cto-realty-growth-inc-111330</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-042551</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-111527</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penumbra-inc-011933</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alpha-cognition-inc-090889</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grande-group-ltd-hk-011958</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/core-natural-resources-inc-011962</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-comvest-senior-lending-fund-244240</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arch-resources-inc-011928</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-090748</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneascent-capital-opportunities-fund-006374</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/2023-etf-series-trust-019463</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lytus-technologies-holdings-ptv-ltd-090907</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/best-inc-011935</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bok-financial-corp-011953</loc>
    <lastmod>2024-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/decent-holding-inc-011901</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spdr-series-trust-242462</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firefly-neuroscience-inc-011908</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-macro-trust-000012</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-011912</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-011915</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-006984</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/themes-etf-trust-006973</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-011914</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-243336</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-090380</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northstar-healthcare-income-inc-000046</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amn-healthcare-services-inc-002629</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harley-davidson-inc-011886</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-243211</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-243229</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-111181</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newgenivf-group-ltd-011898</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mullen-automotive-inc-011890</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/main-street-capital-corp-000225</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-013823</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-243334</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-acquisition-co-ii-011906</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luxurban-hotels-inc-006958</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerup-acquisition-corp-042399</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baozun-inc-110989</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-thing-technologies-inc-011892</loc>
    <lastmod>2024-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-011876</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-011846</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agroz-inc-011874</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crescent-energy-co-000097</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-011864</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-042207</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nok-therapeutics-inc-011851</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charlton-aria-acquisition-corp-090002</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdev-inc-011858</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-011860</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-covington-trust-000424</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newell-brands-inc-241965</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-002052</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shepherd-ave-capital-acquisition-corp-011838</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-011875</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huron-consulting-group-inc-000205</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/futuretech-ii-acquisition-corp-011856</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kandal-m-venture-ltd-089903</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brazil-potash-corp-241966</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-011867</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-glory-holding-co-011871</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axalta-coating-systems-ltd-011866</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/educational-development-corp-001013</loc>
    <lastmod>2024-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trutankless-inc-006617</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bumble-inc-241124</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-041868</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-flexible-municipal-income-fund-ii-inc-019179</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-managed-duration-municipal-income-fund-inc-019182</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belden-inc-011802</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuanbao-inc-011799</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-011809</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marwynn-holdings-inc-011822</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-011823</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lindblad-expeditions-holdings-inc-031785</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hc-capital-trust-110454</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brinks-co-110607</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilustrato-pictures-international-inc-011813</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dss-inc-042104</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-nxt-co-015250</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canagold-resources-ltd-013218</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hub-cyber-security-ltd-089672</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunistic-municipal-income-fund-inc-019176</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-line-inc-031794</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commonwealth-credit-partners-bdc-i-inc-240899</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-fund-series-trust-006266</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-v-holdings-inc-110653</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genembryomics-ltd-011796</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euroholdings-ltd-011805</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denny-s-corp-011811</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vontier-corp-011827</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/builders-firstsource-inc-116248</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-commercial-corp-011812</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-011829</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bleichroeder-acquisition-corp-i-089755</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-managed-duration-municipal-income-fund-ii-inc-019186</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cigna-group-011820</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bar-harbor-bankshares-013455</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-000044</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-041909</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-home-loan-bank-of-new-york-043863</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-089713</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-energy-infrastructure-corp-089519</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-011815</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/majestic-ideal-holdings-ltd-011828</loc>
    <lastmod>2024-10-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercont-cayman-ltd-089355</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cepton-inc-011787</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-019083</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-011753</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/array-technologies-inc-240484</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darling-ingredients-inc-011751</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fmc-corp-011764</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-240438</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rei-capital-growth-llc-011791</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/portman-ridge-finance-corp-240441</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samsara-luggage-inc-011749</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lindblad-expeditions-holdings-inc-031640</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-011759</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bukit-jalil-global-acquisition-1-ltd-000485</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfs-funds-000828</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/m2i-global-inc-011776</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-110251</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-041777</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-116015</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bleichroeder-acquisition-corp-i-011779</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-011750</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unilever-plc-011773</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-041815</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visteon-corp-011786</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/2023-etf-series-trust-ii-110282</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newell-brands-inc-011789</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-line-holdings-inc-011772</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-space-acquisition-ii-corp-000481</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bio-essence-corp-011777</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/translational-development-acquisition-corp-110299</loc>
    <lastmod>2024-10-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-041523</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oaktree-acquisition-corp-iii-life-sciences-011712</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-advisor-series-i-000286</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newamsterdam-pharma-co-n-v-239684</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/krispy-kreme-inc-011711</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eon-resources-inc-011741</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-001627</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-group-hospitality-inc-011722</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-011725</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-011748</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/superior-industries-international-inc-015128</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diebold-nixdorf-inc-000102</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqt-infrastructure-co-llc-011704</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-advisor-series-viii-000287</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venu-holding-corp-041663</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-041647</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-089008</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-exchange-traded-funds-000071</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-000286</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-041642</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-000171</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-011735</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skyline-builders-group-holding-ltd-088907</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-f-growth-acquisition-corp-ii-011718</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luxurban-hotels-inc-011733</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-005944</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jabez-biosciences-inc-011743</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uni-fuels-holdings-ltd-011721</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-champs-holdings-ltd-041519</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-088947</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-investment-trust-000085</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roman-dbdr-acquisition-corp-ii-109915</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-exchange-traded-funds-trust-000626</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hashdex-nasdaq-crypto-index-us-etf-011719</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coinbase-global-inc-011732</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortitude-gold-corp-013392</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-hydrogen-global-inc-011728</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empower-funds-inc-239401</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-capital-series-trust-089047</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwire-corp-000101</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1606-corp-006561</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airnet-technology-inc-088749</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-finance-inc-109702</loc>
    <lastmod>2024-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caravelle-international-group-088394</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asbury-automotive-group-inc-238969</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life-time-group-holdings-inc-000044</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-doubleline-strategic-opportunity-fund-inc-018992</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-011691</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ils-fixed-horizon-llc-011686</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heidmar-maritime-holdings-corp-011699</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-088567</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-credit-realty-income-trust-043657</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barnes-group-inc-000125</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maui-land-pineapple-co-inc-011678</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medifast-inc-011697</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/battalion-oil-corp-109566</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-011701</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dominos-pizza-inc-011668</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marex-group-plc-011675</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hyperscale-data-inc-011674</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-109479</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evolent-health-inc-000106</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venture-global-inc-011692</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cutera-inc-011682</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-011673</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/porcelain-michael-002318</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-011670</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/encore-energy-corp-011684</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-088399</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smx-security-matters-public-ltd-co-041394</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-era-helium-inc-011700</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-001085</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tnl-mediagene-011683</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkhome-holdings-inc-088515</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/highpeak-energy-inc-011659</loc>
    <lastmod>2024-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arista-networks-inc-011626</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brazil-potash-corp-011656</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-champs-holdings-ltd-011623</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-041269</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-teletech-holding-inc-007172</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifemd-inc-011621</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flagstar-financial-inc-011638</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/namib-minerals-011632</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-technology-income-corp-000046</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cto-realty-growth-inc-011624</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-011651</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aldel-financial-ii-inc-011650</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkhome-holdings-inc-011645</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-011631</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-011640</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-seligman-premium-technology-growth-fund-inc-238048</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-011625</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marquie-group-inc-011635</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-042971</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-oha-flexible-credit-income-fund-009461</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newgenivf-group-ltd-088190</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/comtech-telecommunications-corp-de-011616</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-088135</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-alternative-income-fund-238229</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leishen-energy-holding-co-ltd-011637</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-041242</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-capital-series-trust-088008</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-investment-corporation-de-237863</loc>
    <lastmod>2024-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/longduoduo-co-ltd-087710</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/builders-firstsource-inc-011587</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ribbon-acquisition-corp-087404</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-011611</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-ridge-bankshares-inc-114608</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/watsco-inc-011598</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jpmorgan-trust-i-237571</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-013359</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-oak-financial-strategies-income-term-trust-237563</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growhub-ltd-011594</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingram-micro-holding-corp-237251</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unified-series-trust-006175</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-000112</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ads-tec-energy-public-ltd-co-087629</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-041059</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/septerna-inc-237137</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/soulpower-acquisition-corp-011607</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-011601</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rackspace-technology-inc-011604</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-thing-technologies-inc-087407</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belden-inc-000033</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-011589</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-011599</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunnova-energy-international-inc-000086</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/defi-technologies-inc-011603</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-011602</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-011609</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-fund-series-trust-006177</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuenglings-ice-cream-corp-011596</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sonoco-products-co-011586</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holley-inc-011592</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skycorp-solar-group-ltd-011588</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-087406</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pieris-pharmaceuticals-inc-031190</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-011606</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/packaging-corp-of-america-237671</loc>
    <lastmod>2024-10-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synchronoss-technologies-inc-000092</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cid-holdco-inc-087116</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-ii-acquisition-corp-087294</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-companies-corp-108123</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-040952</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-011541</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-011566</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-087346</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-capital-corp-042746</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-013247</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibo-holdings-ltd-011562</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitedhealth-group-inc-000318</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-011564</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-nephew-plc-011539</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-funds-trust-001436</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-011534</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quaint-oak-bancorp-inc-000135</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-america-sa-011570</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-007081</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roman-dbdr-acquisition-corp-ii-011533</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-space-acquisition-ii-corp-011560</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-gold-ltd-011538</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-etf-trust-000346</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bridgeway-funds-inc-000342</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/puretech-health-plc-236749</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-011568</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-011567</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coincheck-group-b-v-087356</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-parcel-service-inc-011572</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inmode-ltd-003270</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vci-global-ltd-087188</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northstar-healthcare-income-inc-011535</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flybondi-holdings-plc-011555</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venu-holding-corp-011540</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-001680</loc>
    <lastmod>2024-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uscf-etf-trust-000317</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/superior-industries-international-inc-011527</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huron-consulting-group-inc-011488</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-011524</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-086801</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lindblad-expeditions-holdings-inc-011530</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/array-technologies-inc-011484</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-013215</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rei-capital-growth-llc-007052</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beta-bionics-inc-011519</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-006331</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sailpoint-inc-011509</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-006197</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-nxt-co-011512</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-guardian-iii-bdc-l-l-c-042675</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/krispy-kreme-inc-000106</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercalot-inc-007045</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-011523</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-macro-trust-011497</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-011529</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aldel-financial-ii-inc-107455</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thoughtworks-holding-inc-086956</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loncor-gold-inc-017561</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pmgc-holdings-inc-011514</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zentalis-pharmaceuticals-inc-000166</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-000064</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-covington-trust-000357</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bankunited-inc-000024</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baozun-inc-011513</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sionna-therapeutics-inc-011492</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-000200</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-real-estate-finance-trust-inc-042657</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/burtech-acquisition-corp-107797</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-series-trust-005989</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-236023</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helio-corp-fl-011498</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bukit-jalil-global-acquisition-1-ltd-011525</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shf-holdings-inc-040709</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enigmatig-ltd-011505</loc>
    <lastmod>2024-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enlightify-inc-011478</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palvella-therapeutics-inc-011415</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zomedica-corp-012818</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-086666</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everus-construction-group-inc-042611</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingram-micro-holding-corp-011448</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-entertainment-holdings-inc-000069</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-011450</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trutankless-inc-011457</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ceribell-inc-113630</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aldel-financial-ii-inc-011431</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuralbase-ai-ltd-006307</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-point-credit-income-fund-011423</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-realty-trust-000042</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-011468</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rockefeller-municipal-opportunities-fund-011420</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-040629</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wm-technology-inc-000053</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-011456</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crescent-energy-co-011430</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-043229</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-011441</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-equity-etf-trust-i-011435</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-enhanced-clo-income-fund-011433</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life-time-group-holdings-inc-000041</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/security-midwest-bancorp-inc-011418</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-086444</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magnolia-bancorp-inc-107250</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harris-oakmark-etf-trust-011436</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/educational-development-corp-011432</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynamix-corp-086705</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denny-s-corp-000084</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/83-investment-group-income-fund-011437</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starbox-group-holdings-ltd-040602</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transamerica-funds-234843</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-040519</loc>
    <lastmod>2024-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nyli-cbre-global-infrastructure-megatrends-term-fund-234278</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volcon-inc-011379</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-013133</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-real-estate-group-inc-011384</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11737-006768</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ils-fixed-horizon-llc-011366</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/translational-development-acquisition-corp-011392</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercont-cayman-ltd-011381</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-005972</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thoughtworks-holding-inc-011406</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ramaco-resources-inc-107105</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-guardian-iii-bdc-l-l-c-042554</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volcon-inc-007005</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/payoneer-global-inc-014688</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bumble-inc-011374</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/championsgate-acquisition-corp-011409</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/med-x-inc-011393</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-011373</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-013115</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-086289</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-086151</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-international-ltd-011413</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-steers-etf-trust-011401</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-011383</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ma-specialty-credit-income-fund-107126</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspire-biopharma-inc-011399</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-013109</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ceribell-inc-011386</loc>
    <lastmod>2024-10-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-011348</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bleichroeder-acquisition-corp-i-085903</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maywood-acquisition-corp-011330</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-006978</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charlton-aria-acquisition-corp-085826</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robot-consulting-co-ltd-011347</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asbury-automotive-group-inc-011316</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-040137</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esg-inc-000328</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skybridge-opportunity-fund-llc-233767</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwire-corp-011293</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindercare-learning-companies-inc-233305</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-001552</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riley-exploration-permian-inc-000054</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/packaging-corp-of-america-011308</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samsara-luggage-inc-085759</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-001651</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coincheck-group-n-v-011281</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-011328</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-011351</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-233784</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-042429</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-011357</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wm-technology-inc-000051</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barnes-group-inc-011292</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newbury-street-ii-acquisition-corp-085988</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-pathway-funds-233864</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-011332</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rich-sparkle-holdings-ltd-011326</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newgenivf-group-ltd-011354</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autoliv-inc-011269</loc>
    <lastmod>2024-10-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/selectis-health-inc-039545</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-institutional-income-fund-106264</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-merger-ii-corp-106225</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psychemedics-corp-005523</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-011257</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-011205</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everbright-digital-holding-ltd-011207</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peoples-bancorp-inc-000357</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-006920</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masonglory-ltd-011253</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/permex-petroleum-corp-039605</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemcorp-commodities-alternative-products-fund-232801</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/privacore-pcaam-alternative-income-fund-085317</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-group-hospitality-inc-106303</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-pathway-funds-233078</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-asia-pacific-high-dividend-equity-income-fund-005966</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diebold-nixdorf-inc-011231</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/finance-of-america-companies-inc-232880</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-039590</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-012947</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maui-land-pineapple-co-inc-030721</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waton-financial-ltd-011266</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wheels-up-experience-inc-106287</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-006936</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shuttle-pharmaceuticals-holdings-inc-011206</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-nxt-co-014633</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newell-brands-inc-233062</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindercare-learning-companies-inc-011241</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-030736</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-039512</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectrum-brands-holdings-inc-002521</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-012999</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbl-associates-properties-inc-112776</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triumph-financial-inc-232843</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-private-credit-fund-002926</loc>
    <lastmod>2024-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-011178</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shepherd-ave-capital-acquisition-corp-084964</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twin-vee-powercats-co-001535</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flywire-corp-232072</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-011200</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-011164</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-011196</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plug-power-inc-105827</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-municipal-credit-opportunities-fund-012878</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picocela-inc-011185</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-payments-inc-011174</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amrize-ltd-011166</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-corp-de-000023</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chevron-corp-011189</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-012881</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lgl-group-inc-030612</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genuine-parts-co-011173</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-039283</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/willow-lane-acquisition-corp-039411</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sofi-technologies-inc-000223</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-011194</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-v-holdings-inc-105962</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-champs-holdings-ltd-039327</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-steers-etf-trust-232262</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newsmax-inc-011155</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chipotle-mexican-grill-inc-000042</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/soundhound-ai-inc-085078</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riot-platforms-inc-011181</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canagold-resources-ltd-011169</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/litman-gregory-funds-trust-231814</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecarx-holdings-inc-011199</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-credit-realty-income-trust-011191</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wafd-inc-000125</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-085100</loc>
    <lastmod>2024-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aduro-clean-technologies-inc-017288</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dome-capital-llc-011141</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laser-photonics-corp-011131</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagerduty-inc-000113</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-084784</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fs-credit-real-estate-income-trust-inc-231141</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryse-inc-006858</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laser-photonics-corp-039212</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-ii-acquisition-corp-011144</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-084780</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-private-credit-fund-231233</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-000454</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-011151</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foot-locker-inc-030421</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-dynamic-credit-allocation-fund-inc-105365</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-funds-trust-230987</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lindblad-expeditions-holdings-inc-030426</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charlton-aria-acquisition-corp-011147</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-mountains-group-ltd-039141</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globus-medical-inc-000232</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/finance-of-america-companies-inc-011128</loc>
    <lastmod>2024-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inlif-ltd-083947</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-000428</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insperity-inc-011113</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryse-inc-011104</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/servicetitan-inc-011124</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-circle-acquisition-corp-i-084096</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vci-global-ltd-011100</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-green-agriculture-inc-083598</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adapthealth-corp-104832</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-real-estate-finance-trust-inc-011093</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chipotle-mexican-grill-inc-011114</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-001044</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-110970</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valley-national-bancorp-230032</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-001524</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/electromedical-technologies-inc-011103</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-012673</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-general-insurance-holdings-ltd-011101</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phenixfin-corp-042461</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citizens-financial-services-inc-000097</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newbury-street-ii-acquisition-corp-011094</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-011099</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polestar-automotive-holding-uk-plc-229521</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/educational-development-corp-000935</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life-time-group-holdings-inc-011115</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tnl-mediagene-083634</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citizens-community-bancorp-inc-000101</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leishen-energy-holding-co-ltd-038958</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nrg-energy-inc-105023</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-011098</loc>
    <lastmod>2024-10-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-011074</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-011087</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scientific-energy-inc-000564</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newgenivf-group-ltd-083419</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/patriot-national-bancorp-inc-041562</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-006541</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peakstone-realty-trust-042353</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tctm-kids-it-education-inc-104253</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-wealth-solutions-ltd-229024</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-bridge-mortgage-fund-llc-011083</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gohealth-inc-002589</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autolus-therapeutics-plc-000121</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/krispy-kreme-inc-011062</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golub-capital-bdc-inc-104400</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hashdex-nasdaq-crypto-index-us-etf-083548</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upstream-bio-inc-228326</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asbury-automotive-group-inc-228930</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-011075</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-228530</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/costamare-bulkers-holdings-ltd-011063</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-104524</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-042259</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aduro-clean-technologies-inc-011078</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newamsterdam-pharma-co-n-v-011067</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-circle-acquisition-corp-i-011058</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-fortune-co-ltd-011072</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akari-therapeutics-plc-228382</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cable-one-inc-001335</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-high-yield-fund-inc-104204</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hong-kong-pharma-digital-technology-holdings-ltd-011059</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kavilco-inc-wa-000026</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-011070</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pdd-holdings-inc-103853</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bridgeway-funds-inc-000324</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ads-tec-energy-public-ltd-co-011060</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-011073</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aldel-financial-ii-inc-103847</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inmode-ltd-011071</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-011088</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-011066</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skyline-builders-group-holding-ltd-011080</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-103904</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zim-integrated-shipping-services-ltd-014160</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-038727</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pruco-life-variable-universal-account-000213</loc>
    <lastmod>2024-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hope-bancorp-inc-000032</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inlif-ltd-010988</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brown-advisory-funds-005891</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-010984</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-series-solutions-005907</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/danam-health-inc-038466</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-082800</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-select-fund-103502</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-011022</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-042116</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiaa-cref-funds-227580</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rigel-resource-acquisition-corp-006520</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iveda-solutions-inc-038637</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kurv-etf-trust-012524</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-era-helium-inc-011018</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brazil-potash-corp-228121</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowco-holdings-inc-010986</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/system1-inc-041471</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-011010</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-011016</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tesseract-collective-inc-042206</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growhub-ltd-011028</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-010975</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nasus-pharma-ltd-011017</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-enhancement-technologies-holdco-inc-011021</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grafiti-holding-inc-082606</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thoughtworks-holding-inc-011024</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-038605</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usca-all-terrain-fund-005905</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-capital-bdc-inc-082797</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compass-inc-000163</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cto-realty-growth-inc-103482</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-001-inc-103669</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-011025</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mountain-lake-acquisition-corp-082741</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-private-infrastructure-fund-082522</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-guardian-iii-bdc-l-l-c-041511</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-011027</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-010983</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-iii-018251</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belden-inc-010976</loc>
    <lastmod>2024-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newell-brands-inc-010962</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southport-acquisition-corp-010951</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetics-portfolios-trust-005858</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-010956</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diebold-nixdorf-inc-000099</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ruanyun-edai-technology-inc-010963</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospect-enhanced-yield-fund-000013</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-bancshares-corp-013034</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jd-com-inc-226483</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deltasoft-corp-006653</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-010965</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perritt-funds-inc-001896</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c3-bullion-inc-010970</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/y-mabs-therapeutics-inc-013046</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-champs-holdings-ltd-010941</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-006660</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psychemedics-corp-010958</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westwater-resources-inc-103138</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-010952</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akari-therapeutics-plc-010957</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loncor-gold-inc-010961</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innoviva-inc-226938</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-038379</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-010931</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invizyne-technologies-inc-038256</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuralbase-ai-ltd-010950</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-mountains-group-ltd-010953</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetics-mutual-funds-inc-005856</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regen-biopharma-inc-010928</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synchronoss-technologies-inc-010959</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caris-life-sciences-inc-010966</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-041974</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-parcel-service-inc-000053</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-010945</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-national-bancorp-in-041332</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elong-power-holding-ltd-038410</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toro-combineco-inc-227066</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/encore-energy-corp-082335</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/taboola-com-ltd-042056</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spaceship-purchaser-inc-041958</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-corp-de-000022</loc>
    <lastmod>2024-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-226163</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medirom-healthcare-technologies-inc-102555</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcdonalds-corp-000138</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/payoneer-global-inc-010892</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sb-rh-holdings-llc-010904</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ads-tec-energy-public-ltd-co-081815</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunistic-municipal-income-fund-inc-018173</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioage-labs-inc-225162</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/r1-rcm-inc-de-010908</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunities-fund-inc-018175</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diamond-hill-funds-000061</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amn-healthcare-services-inc-010903</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amc-entertainment-holdings-inc-010889</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bio-essence-corp-010899</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-gold-ltd-081916</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-etf-trust-102888</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-funds-018176</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lytus-technologies-holdings-ptv-ltd-010919</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-010901</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foot-locker-inc-010895</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valley-national-bancorp-010880</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-010910</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-010878</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-000101</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-041847</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebay-inc-000534</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gin-luck-inc-010916</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volkswagen-auto-lease-loan-underwritten-funding-llc-102747</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radiopharm-theranostics-ltd-081539</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canagold-resources-ltd-012312</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-place-advisors-trust-005742</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-capital-corp-041293</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-payments-inc-000030</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lottery-com-inc-038185</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exp-world-holdings-inc-013012</loc>
    <lastmod>2024-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-010862</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-012293</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shepherd-ave-capital-acquisition-corp-010830</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oaktree-strategic-credit-fund-224840</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omniab-inc-000077</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneconstruction-group-ltd-010839</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lindblad-expeditions-holdings-inc-010827</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-081188</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-f-growth-acquisition-corp-ii-010826</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-010860</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-006630</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-041692</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-001-inc-010852</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibraltar-industries-inc-000052</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-010854</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wm-technology-inc-010851</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-general-insurance-holdings-ltd-081329</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/willow-lane-acquisition-corp-010829</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sizzle-acquisition-corp-ii-010853</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slide-insurance-holdings-inc-010861</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackboxstocks-inc-010864</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000531</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bally-s-corp-010850</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charlton-aria-acquisition-corp-081489</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blaize-inc-010855</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-in-tech-inc-081497</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brinks-co-010828</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rising-dragon-acquisition-corp-081389</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-010841</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laser-photonics-corp-037937</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/suncar-technology-group-inc-081388</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-010866</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wheels-up-experience-inc-010836</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-010842</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-224846</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-010865</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-teletech-holding-inc-010858</loc>
    <lastmod>2024-09-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pieris-pharmaceuticals-inc-029799</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invizyne-technologies-inc-010822</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-trust-005585</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-101948</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lgl-group-inc-010763</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-nxt-co-010793</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-funds-trust-223832</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-operating-partnership-l-p-010801</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standardaero-inc-223249</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-holding-ltd-081067</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plug-power-inc-010783</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioage-labs-inc-010807</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valic-co-i-223811</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-merger-ii-corp-010819</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-010818</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-012247</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-010805</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inmode-ltd-003118</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-010802</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-080790</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-ridge-trust-v-223575</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-037767</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consensus-cloud-solutions-inc-000027</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-037851</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-access-income-fund-223601</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stellar-v-capital-corp-cayman-islands-010796</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistek-ltd-010762</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-010823</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euroholdings-ltd-005588</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/endeavor-group-holdings-inc-223792</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-010799</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/albertsons-companies-inc-010792</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wafd-inc-010773</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercalot-inc-010795</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-080929</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-010777</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-the-james-financial-group-inc-000226</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/th-international-ltd-010791</loc>
    <lastmod>2024-09-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11695-006501</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/futu-holdings-ltd-101469</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-101552</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slide-insurance-holdings-inc-010750</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-therapeutics-inc-041569</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ramaco-resources-inc-010761</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/soundhound-ai-inc-010695</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-premier-bancorp-inc-101564</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-group-hospitality-inc-010681</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/torm-plc-005573</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryse-inc-006569</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samsara-luggage-inc-010707</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-capital-trust-000050</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foot-locker-inc-029748</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webuy-global-ltd-080651</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cutera-inc-041035</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magnolia-bancorp-inc-010726</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legacy-education-inc-010683</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vox-royalty-corp-012122</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11766-006455</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newell-brands-inc-222886</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-037688</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adapthealth-corp-010714</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legacy-education-inc-037635</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evolent-health-inc-010746</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-bridge-hydrocarbons-inc-010748</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-010737</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peoples-bancorp-inc-000319</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valic-co-i-222844</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-080441</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enlightify-inc-010760</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-080765</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-global-high-yield-fund-inc-005312</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crescent-energy-co-000085</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-010754</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/system1-inc-010693</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armed-forces-brewing-company-inc-010685</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/launch-two-acquisition-corp-010742</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-080724</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wendy-s-co-000016</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-in-tech-inc-010751</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c2-blockchain-inc-010736</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/b-riley-financial-inc-010752</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belpointe-prep-llc-037668</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-006384</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterbeef-group-010758</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-010749</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bright-scholar-education-holdings-ltd-080656</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standardaero-inc-010696</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-sports-ltd-222808</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-010738</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caz-strategic-opportunities-fund-005670</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-010741</loc>
    <lastmod>2024-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shf-holdings-inc-010641</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-010619</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globus-medical-inc-010614</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-series-solutions-005670</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-010654</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starbox-group-holdings-ltd-010631</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abpro-holdings-inc-010607</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bar-harbor-bankshares-010590</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zim-integrated-shipping-services-ltd-010617</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aldel-financial-ii-inc-010626</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebay-inc-010609</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newgenivf-group-ltd-010636</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-010585</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cb-financial-services-inc-000038</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sherwin-williams-co-000117</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-005629</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ccsc-technology-international-holdings-ltd-010665</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-010635</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afa-private-credit-fund-012121</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sofi-technologies-inc-010589</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newbury-street-ii-acquisition-corp-080366</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagerduty-inc-010625</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/workday-inc-000192</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-commonwealth-financial-corp-pa-000115</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homestolife-ltd-037225</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compass-inc-010608</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airnet-technology-inc-010633</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-010595</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autolus-therapeutics-plc-010662</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-high-yield-fund-inc-101312</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-010634</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-010611</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rising-dragon-acquisition-corp-010652</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-era-acquisition-corp-i-010584</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-037112</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metal-sky-star-acquisition-corp-010587</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lottery-com-inc-010618</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-080299</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hope-bancorp-inc-010606</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venu-holding-corp-037202</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-010651</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tctm-kids-it-education-inc-010632</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flywire-corp-010627</loc>
    <lastmod>2024-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-010562</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecarx-holdings-inc-040720</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webull-corp-010553</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-005652</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-bancorp-montana-inc-029479</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeta-global-holdings-corp-107895</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-037052</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-power-inc-000055</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hub-cyber-security-ltd-010566</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookmount-explorations-inc-010565</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-079827</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citizens-financial-services-inc-010571</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-010570</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyota-auto-finance-receivables-llc-010574</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consensus-cloud-solutions-inc-010543</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ils-fixed-horizon-llc-010544</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laser-photonics-corp-010548</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/educational-development-corp-010573</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citizens-community-bancorp-inc-010575</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-funds-series-trust-i-221150</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbl-associates-properties-inc-107709</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-010579</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-shore-bancorp-inc-107879</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibraltar-industries-inc-010541</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-group-inc-010558</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/launch-two-acquisition-corp-079669</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-005647</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heidmar-maritime-holdings-corp-010583</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nrg-energy-inc-010545</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rigel-resource-acquisition-corp-010542</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-line-inc-010551</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toro-combineco-inc-010572</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curaleaf-holdings-inc-100982</loc>
    <lastmod>2024-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-010510</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-011992</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/launch-two-acquisition-corp-010518</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-corp-de-010496</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-pharmaceuticals-inc-010516</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-079530</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northfield-bancorp-inc-000141</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-107373</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maravai-lifesciences-holdings-inc-010517</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webuy-global-ltd-010520</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/six-circles-trust-220417</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunnova-energy-international-inc-010505</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tuya-inc-010504</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-000191</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westwater-resources-inc-010498</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-010492</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-general-insurance-holdings-ltd-010497</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-010525</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denny-s-corp-010533</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epsium-enterprise-ltd-079540</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000510</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/puretech-health-plc-010536</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhi-group-inc-000107</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/siddhi-acquisition-corp-cayman-islands-010537</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penumbra-inc-000100</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-one-green-technologies-inc-010511</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-079582</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peakstone-realty-trust-010490</loc>
    <lastmod>2024-09-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gohealth-inc-010455</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-079044</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-036444</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-010461</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/windstream-parent-inc-099937</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-036402</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-crypto-trust-010464</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-preferred-trust-005588</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fast-track-group-036391</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-010467</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zomedica-corp-010442</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lub-liquidating-trust-079040</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radiopharm-theranostics-ltd-010465</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-roads-shared-trust-005585</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agroz-inc-010487</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-010449</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-006422</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-the-james-financial-group-inc-010452</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/y-mabs-therapeutics-inc-010472</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brazil-potash-corp-010475</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-219686</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-010443</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homestolife-ltd-010469</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-stone-harbor-emerging-markets-income-fund-219789</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artius-ii-acquisition-inc-010485</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinyuan-real-estate-co-ltd-010439</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belden-inc-000031</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/suncar-technology-group-inc-010428</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-036469</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomarin-pharmaceutical-inc-000139</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tesseract-collective-inc-010457</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-079038</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-ridge-bankshares-inc-010432</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-010431</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bankunited-inc-010441</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-therapeutics-inc-010488</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/patriot-national-bancorp-inc-010427</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-036319</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legacy-education-inc-036272</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mountain-lake-acquisition-corp-010426</loc>
    <lastmod>2024-09-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-iii-005552</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cb-financial-services-inc-010393</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gabelli-convertible-income-securities-fund-inc-011910</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jpmorgan-trust-i-218750</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000480</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/go-green-global-technologies-corp-010387</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vox-royalty-corp-010422</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelation-biosciences-inc-010381</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-010343</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/taboola-com-ltd-010380</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-011931</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-099492</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-ereit-vii-llc-010394</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-006398</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-international-ltd-001395</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basel-medical-group-ltd-036169</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-flavors-fragrances-inc-218867</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sagtec-global-ltd-010361</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-010340</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chain-bridge-bancorp-inc-218864</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jpmorgan-trust-iv-218755</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exp-world-holdings-inc-010421</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jpmorgan-trust-ii-218753</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-income-securities-fund-005605</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/permex-petroleum-corp-010414</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/highpeak-energy-inc-029147</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-national-bancorp-in-010390</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fast-track-group-010386</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axxes-opportunistic-credit-fund-078617</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-000268</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innoviva-inc-010346</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-099919</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antero-resources-corp-099833</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maui-land-pineapple-co-inc-010379</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-078579</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitdeer-technologies-group-010373</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-010370</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hayward-holdings-inc-000117</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-municipal-opportunities-fund-002751</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jpmorgan-institutional-trust-218757</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-218887</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bleichroeder-acquisition-corp-i-010404</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-010382</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maywood-acquisition-corp-010389</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/encore-energy-corp-010388</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-neurosciences-inc-036248</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-010392</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-218759</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-006275</loc>
    <lastmod>2024-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abs-long-short-strategies-fund-017833</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jd-com-inc-010306</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-006326</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-bancshares-corp-010338</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-010333</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-010314</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goal-acquisitions-corp-036056</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legacy-education-inc-010297</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webuy-global-ltd-078146</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xuhang-holdings-ltd-218119</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leifras-co-ltd-010335</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charlton-aria-acquisition-corp-010292</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/willscot-holdings-corp-000147</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altair-engineering-inc-217995</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stubhub-holdings-inc-010313</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-010319</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-099282</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diebold-nixdorf-inc-010290</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcdonalds-corp-010295</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laser-photonics-corp-036020</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-win-international-ltd-010318</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryse-inc-010320</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jensen-quality-growth-fund-inc-005578</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flywire-corp-218020</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioage-labs-inc-218258</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zentalis-pharmaceuticals-inc-010304</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-neurosciences-inc-010309</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fact-ii-acquisition-corp-010323</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-v-holdings-inc-099466</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-036032</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gelteq-ltd-078218</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-077874</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-077911</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneylion-inc-010322</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loncor-gold-inc-016527</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-010334</loc>
    <lastmod>2024-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crescent-energy-co-010263</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuenglings-ice-cream-corp-006218</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-011785</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riley-exploration-permian-inc-010269</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twin-vee-powercats-co-010249</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-010268</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magic-empire-global-ltd-010264</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-international-ltd-010262</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arvinas-inc-000124</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-077682</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asbury-automotive-group-inc-010253</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-power-inc-010254</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upstart-holdings-inc-217193</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basel-medical-group-ltd-010243</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-001753</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-010251</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/soulpower-acquisition-corp-010270</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-010278</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cid-holdco-inc-010283</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quaint-oak-bancorp-inc-010280</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-006312</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plug-power-inc-098979</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alexander-baldwin-inc-000028</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omniab-inc-010265</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuralbase-ai-ltd-005661</loc>
    <lastmod>2024-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ascentage-pharma-group-international-010214</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-010218</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inmode-ltd-010209</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goal-acquisitions-corp-010196</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aigo-holding-ltd-010237</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-thing-technologies-inc-010223</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-035680</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dare-bioscience-inc-035650</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-098614</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-010234</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-040729</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-funds-trust-077493</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hilton-worldwide-holdings-inc-000165</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medirom-healthcare-technologies-inc-010225</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-216606</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-035656</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belpointe-prep-llc-010197</loc>
    <lastmod>2024-09-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-realty-trust-inc-000114</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peoples-bancorp-inc-010162</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-040621</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortitude-gold-corp-010190</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-077070</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-premier-bancorp-inc-010189</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webuy-global-ltd-010176</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-010178</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-010170</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/melco-resorts-entertainment-ltd-215435</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-077091</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-098165</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bxp-inc-000052</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5c-lending-partners-corp-002744</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twin-hospitality-group-inc-010154</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triumph-financial-inc-010163</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amazon-holdco-inc-215564</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-098081</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-010167</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-wealth-solutions-ltd-010153</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sherwin-williams-co-010187</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/workday-inc-010149</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xuhang-holdings-ltd-010157</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-010183</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000390</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acuren-corp-010192</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kimco-realty-corp-040601</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-commonwealth-financial-corp-pa-010185</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nisun-international-enterprise-development-group-co-ltd-077068</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-therapeutics-inc-040586</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-covington-trust-000143</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radiopharm-theranostics-ltd-076688</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newell-brands-inc-010151</loc>
    <lastmod>2024-09-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manning-napier-fund-inc-011535</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consensus-cloud-solutions-inc-000025</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fast-track-group-035251</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alibaba-group-holding-ltd-214663</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redhawk-acquisition-i-corp-010130</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lion-electric-co-039608</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-sports-ltd-010098</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-039682</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-005481</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-010110</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-010144</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rei-capital-growth-llc-006236</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-stamp-inc-097807</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-076535</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlanticus-holdings-corp-010099</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xunlei-ltd-097576</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/burtech-acquisition-corp-097847</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-000259</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/educational-development-corp-000872</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000496</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/janus-detroit-street-trust-017506</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kingstone-companies-inc-000174</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wendy-s-co-010142</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oaktree-strategic-credit-fund-215251</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherus-biosciences-inc-012653</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-076446</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standardaero-inc-215255</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iwac-holding-co-inc-010108</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boeing-co-010102</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-space-acquisition-ii-corp-010146</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-215222</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-real-estate-finance-trust-inc-039662</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindercare-learning-companies-inc-215144</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marwynn-holdings-inc-010136</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/torm-plc-010133</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newbury-street-ii-acquisition-corp-010138</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horace-mann-educators-corp-de-010131</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-010091</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dss-inc-010113</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antero-resources-corp-010114</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vci-global-ltd-076625</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palvella-therapeutics-inc-010139</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northfield-bancorp-inc-010106</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guardian-pharmacy-services-inc-215265</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-bancorp-montana-inc-010121</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-005483</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ncr-atleos-corp-000054</loc>
    <lastmod>2024-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cutera-inc-010043</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amentum-holdings-inc-010075</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neiman-funds-000690</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-010044</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/septerna-inc-010079</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cre8-enterprise-ltd-076041</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-summer-street-trust-000308</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-010062</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-010073</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jeld-wen-holding-inc-214054</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ohio-holdings-corp-000135</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lake-shore-bancorp-inc-010054</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penumbra-inc-010064</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venture-global-inc-010025</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belden-inc-010033</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-fortune-co-ltd-010061</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uxin-ltd-010052</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-hydrogen-global-inc-010077</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-104034</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrive-ai-inc-010050</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altair-engineering-inc-010036</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laser-photonics-corp-010023</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-pharmaceuticals-inc-214239</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-097397</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/willscot-holdings-corp-010068</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growhub-ltd-010066</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbd-life-sciences-inc-010071</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deltasoft-corp-010082</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skyline-builders-group-holding-ltd-010070</loc>
    <lastmod>2024-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chain-bridge-bancorp-inc-010006</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fairway-private-equity-venture-capital-opportunities-fund-005146</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-011277</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cordyceps-sunshine-biotech-holdings-co-ltd-010003</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-213426</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avepoint-inc-010004</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coupang-inc-000076</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standardaero-inc-009989</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-001829</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-010017</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jp-morgan-access-multi-strategy-fund-llc-213046</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-009999</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/workday-inc-000174</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foot-locker-inc-009991</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecarx-holdings-inc-010000</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-009986</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-neurosciences-inc-035005</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbl-associates-properties-inc-010001</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-103176</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentus-inc-040071</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-010002</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-075669</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toro-combineco-inc-213130</loc>
    <lastmod>2024-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mountain-top-properties-inc-009940</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-009981</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-009945</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hong-kong-pharma-digital-technology-holdings-ltd-009959</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hayward-holdings-inc-009958</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-bridge-mortgage-fund-llc-005429</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank7-corp-039980</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-211894</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fangdd-network-group-ltd-074751</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bicara-therapeutics-inc-211540</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metal-sky-star-acquisition-corp-034721</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ames-national-corp-028256</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ads-tec-energy-public-ltd-co-009947</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-009985</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venu-holding-corp-009983</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-011235</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-011206</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000597</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polyrizon-ltd-075256</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baozun-inc-096031</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guardian-pharmacy-services-inc-009957</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newlake-capital-partners-inc-000045</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-095998</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/securetech-innovations-inc-000011</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhi-group-inc-009944</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ohio-holdings-corp-009961</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turning-point-brands-inc-039967</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-neurosciences-inc-034904</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-005420</loc>
    <lastmod>2024-09-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomarin-pharmaceutical-inc-009930</loc>
    <lastmod>2024-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbus-acquisition-corp-cayman-islands-009929</loc>
    <lastmod>2024-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-001342</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-009896</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-spike-investment-corp-039657</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-009915</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cable-one-inc-009906</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tnl-mediagene-009905</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-095815</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-009907</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-009911</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samsara-luggage-inc-074292</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aercap-holdings-n-v-009895</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redcloud-holdings-plc-009921</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digihost-technology-inc-074644</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jeld-wen-holding-inc-009918</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-074603</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fbs-global-ltd-034540</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metal-sky-star-acquisition-corp-009924</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-009913</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asset-entities-inc-074536</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecofin-tax-exempt-private-credit-fund-inc-211116</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-074636</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-communications-ag-211247</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovative-industrial-properties-inc-095739</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-009919</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polyrizon-ltd-009926</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dare-bioscience-inc-009910</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uniti-group-inc-009888</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wm-technology-inc-000047</loc>
    <lastmod>2024-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-009866</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flywire-corp-009869</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/themes-etf-trust-005972</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spdr-series-trust-209860</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/highpeak-energy-inc-009838</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-034464</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-therapeutics-inc-009859</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-006102</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westrock-coffee-co-012538</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-etf-trust-ii-000006</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sharecare-inc-009836</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneconstruction-group-ltd-009872</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-green-agriculture-inc-073944</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alexander-baldwin-inc-009845</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loews-corp-000162</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/callan-jmb-inc-009847</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/the9-ltd-094811</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gsr-iii-acquisition-corp-009830</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bicara-therapeutics-inc-009881</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-009840</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-009860</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-009877</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cna-financial-corp-000070</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wheels-up-experience-inc-095001</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-009842</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aldel-financial-ii-inc-009878</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-006035</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jayud-global-logistics-ltd-073523</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-ereit-vii-llc-095010</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grifols-sa-095059</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-009882</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-034388</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/professionally-managed-portfolios-005198</loc>
    <lastmod>2024-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noah-holdings-ltd-093608</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/endeavor-group-holdings-inc-009822</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-001493</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-016295</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arvinas-inc-009827</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-073422</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-073450</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-000106</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-communications-ag-009788</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/learn-spac-holdco-inc-039015</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-funds-trust-073463</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-005144</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-alternative-income-fund-208800</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-208915</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cto-realty-growth-inc-009824</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mid-america-apartment-communities-inc-208917</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-009805</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-stamp-inc-009828</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everbright-digital-holding-ltd-009814</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loncor-gold-inc-009817</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leishen-energy-holding-co-ltd-009810</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-international-ltd-001335</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-009802</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artivion-inc-000229</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-034177</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-094000</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-073428</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fast-track-group-009804</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-realty-trust-inc-009826</loc>
    <lastmod>2024-08-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/progyny-inc-000168</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/portland-general-electric-co-or-000151</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-iv-009735</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-009759</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tech-tonic-group-corp-005300</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-asset-mortgage-opportunity-fund-inc-207768</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bicara-therapeutics-inc-207857</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-payments-inc-009755</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-009772</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allianz-life-variable-account-b-000095</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tootsie-roll-industries-inc-012488</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/papa-medical-inc-009757</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-000053</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plug-power-inc-009767</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innventure-inc-009774</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webull-corp-009741</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-009756</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cascade-private-capital-fund-072973</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curaleaf-holdings-inc-009734</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/go-green-global-technologies-corp-006051</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aesthetic-medical-international-holdings-group-ltd-093514</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-000189</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allianz-life-insurance-co-of-north-america-000069</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-033998</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ezagoo-ltd-009744</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank7-corp-009780</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alibaba-group-holding-ltd-009758</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-star-holding-co-ltd-033963</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-u-s-government-money-fund-003659</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spdr-index-shares-funds-207844</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-era-helium-inc-009764</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pdd-holdings-inc-009733</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-access-income-fund-015633</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptera-motors-corp-034002</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerschool-holdings-inc-207856</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-009765</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fbs-global-ltd-009748</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurous-resources-009761</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-009782</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ma-specialty-credit-income-fund-093200</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-009752</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yum-china-holdings-inc-100787</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-009751</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-207508</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-009747</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenas-biopharma-inc-093440</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-power-inc-000041</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-004964</loc>
    <lastmod>2024-08-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inx-ltd-009721</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-009706</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-000443</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-009698</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ebr-systems-inc-009727</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhi-group-inc-000104</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-009704</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mbx-biosciences-inc-207272</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-holding-ltd-009699</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-000943</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-038634</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masonglory-ltd-009688</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-trust-015503</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-funds-trust-026714</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amazon-holdco-inc-207097</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maze-therapeutics-inc-009728</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oaktree-diversified-income-fund-inc-092771</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-variable-funds-trust-026716</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anteris-technologies-global-corp-009689</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-seligman-premium-technology-growth-fund-inc-206989</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aether-holdings-inc-009725</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-072596</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-exchange-traded-self-indexed-fund-trust-206855</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/export-import-bank-of-korea-206771</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ceribell-inc-100581</loc>
    <lastmod>2024-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-paper-co-new-206273</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-funds-trust-010606</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-001063</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-001065</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-206256</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ceribell-inc-009680</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ames-national-corp-009662</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-ii-015340</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lub-liquidating-trust-009658</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-005809</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baker-hughes-co-206169</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jianzhi-education-technology-group-co-ltd-072214</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerschool-holdings-inc-009663</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-009681</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slide-insurance-holdings-inc-009642</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-004973</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-004998</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-mountain-guardian-iii-bdc-l-l-c-092404</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-variable-funds-trust-010605</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jushi-holdings-inc-038337</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spinnaker-etf-series-000147</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lion-electric-co-009646</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boston-properties-ltd-partnership-009655</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cre8-enterprise-ltd-009664</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-033733</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jpmorgan-trust-iv-205783</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-009683</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kingstone-companies-inc-009660</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standard-dental-labs-inc-009685</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-009684</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectrum-brands-holdings-inc-002269</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bc-partners-lending-corp-206085</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crescent-capital-bdc-inc-206178</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-009657</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-009670</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-separate-portfolios-trust-004921</loc>
    <lastmod>2024-08-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iron-bridge-mortgage-fund-llc-009610</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newlake-capital-partners-inc-009613</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consensus-cloud-solutions-inc-009615</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radiopharm-theranostics-ltd-009629</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-009596</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-009627</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/futu-holdings-ltd-009603</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-009614</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westlake-corp-204974</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adams-diversified-equity-fund-inc-092036</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tenon-medical-inc-009605</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital7-corp-205365</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deltasoft-corp-005959</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortitude-life-insurance-annuity-co-000046</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/educational-development-corp-009624</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindercare-learning-companies-inc-009616</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-2-inc-033555</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-credit-real-estate-income-trust-009637</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flybondi-holdings-plc-009598</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tech-tonic-group-corp-009636</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-009635</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-205239</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-mountain-gold-inc-015577</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adams-natural-resources-fund-inc-092038</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-009639</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-municipal-opportunities-fund-009612</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital7-corp-009601</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-flavors-fragrances-inc-009611</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-009604</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alnylam-pharmaceuticals-inc-000048</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esg-inc-000292</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-finance-inc-009630</loc>
    <lastmod>2024-08-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grande-group-ltd-hk-009590</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-ii-004717</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amentum-holdings-inc-009575</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cvr-partners-lp-000016</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-holdings-inc-009567</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omada-health-inc-009582</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-026430</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wm-technology-inc-009568</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-009594</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-009556</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homestolife-ltd-033484</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strategy-shares-004722</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-power-inc-009548</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-091548</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bleichroeder-acquisition-corp-i-071385</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maywood-acquisition-corp-009589</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-009569</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thornburg-income-builder-opportunities-trust-204549</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-000104</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paysign-inc-005942</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/founder-group-ltd-071404</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vci-global-ltd-009565</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westrock-coffee-co-009572</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuralbase-ai-ltd-009561</loc>
    <lastmod>2024-08-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-funds-u-s-small-mid-cap-equity-fund-000813</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hilton-worldwide-holdings-inc-009535</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentus-inc-009527</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-flower-capital-inc-009523</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bold-eagle-acquisition-corp-009526</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-009525</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-009515</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qcr-holdings-inc-004865</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/payoneer-global-inc-009517</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-203454</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-203297</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/workday-inc-009541</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wec-energy-group-inc-000221</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rxo-inc-002246</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/booster-income-opportunities-fund-004688</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightinthebox-holding-co-ltd-091109</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-005158</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/century-casinos-inc-co-000055</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hashdex-nasdaq-crypto-index-us-etf-009543</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pennant-group-inc-000098</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000467</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-companies-corp-009542</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-009520</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-009533</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canaan-inc-091047</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-203719</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wilson-bank-holding-co-099154</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-smart-tech-009512</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brillia-inc-009511</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trillion-energy-international-inc-009537</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-071120</loc>
    <lastmod>2024-08-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vanjia-corp-009458</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerschool-holdings-inc-202900</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-009476</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-iii-014942</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shoals-technologies-group-inc-000107</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thryv-holdings-inc-037832</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovative-industrial-properties-inc-009481</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bright-scholar-education-holdings-ltd-009491</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reneo-pharmaceuticals-inc-202441</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fangdd-network-group-ltd-009457</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cws-investments-inc-070802</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gbt-technologies-inc-001285</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-009478</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-033117</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11682-005863</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-009502</loc>
    <lastmod>2024-08-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consensus-cloud-solutions-inc-000023</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/millrose-properties-inc-009452</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gabelli-global-small-mid-cap-value-trust-010276</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-090398</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-pharmaceuticals-inc-009446</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-mortgage-trust-inc-201687</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-009421</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brc-inc-037671</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jfb-construction-holdings-009404</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/portland-general-electric-co-or-009426</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-001278</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ncr-atleos-corp-009441</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-010268</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-009420</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-trust-014857</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neuberger-berman-etf-trust-000715</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-009431</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maravai-lifesciences-holdings-inc-000097</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gabelli-global-utility-income-trust-010259</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-ii-004593</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/givbux-inc-032913</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samsara-luggage-inc-009447</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vision-sensing-acquisition-corp-009405</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibraltar-industries-inc-000047</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-000064</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-oha-flexible-credit-income-fund-009423</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grifols-sa-009419</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-foundation-inc-090443</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-001752</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xylem-inc-000036</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-009451</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-014852</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ma-specialty-credit-income-fund-009429</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aqr-funds-201925</loc>
    <lastmod>2024-08-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-005787</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-032558</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cna-financial-corp-009361</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landa-app-3-llc-000032</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-009340</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jushi-holdings-inc-009391</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/century-casinos-inc-co-009357</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archimedes-tech-spac-partners-ii-co-009342</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1606-corp-009352</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naya-biosciences-inc-009372</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loews-corp-009360</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/martin-midstream-partners-l-p-000105</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blaize-inc-009374</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-090101</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apa-corp-201301</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wheels-up-experience-inc-009349</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-000098</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-card-funding-llc-201214</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everquote-inc-201331</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ascentage-pharma-group-international-009387</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-201037</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noah-holdings-ltd-009375</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charlton-aria-acquisition-corp-009400</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-069564</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinfast-auto-ltd-089904</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-069563</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunnova-energy-international-inc-000069</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-009358</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/progyny-inc-009359</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starwood-real-estate-income-trust-inc-201390</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etao-international-co-ltd-009366</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-032604</loc>
    <lastmod>2024-08-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambitions-enterprise-management-co-l-l-c-009284</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gbt-technologies-inc-009335</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-century-logistics-bvi-ltd-031930</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-089718</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-009337</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/predex-004530</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-009283</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modern-capital-funds-trust-014682</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-068801</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartford-mutual-funds-inc-ct-200382</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-payroll-group-ltd-068769</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polyrizon-ltd-069121</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-200491</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sify-technologies-ltd-009316</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triple-flag-precious-metals-corp-089504</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turning-point-brands-inc-009273</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-010168</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-200779</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coupang-inc-009334</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-009282</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kartoon-studios-inc-000118</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-089716</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-032070</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baker-hughes-co-009305</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-carval-credit-opportunities-fund-200559</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-sports-ltd-200480</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-009288</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/supercom-ltd-002621</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-068786</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-009333</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youlife-group-inc-009330</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/export-import-bank-of-korea-200179</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startengine-crowdfunding-inc-089700</loc>
    <lastmod>2024-08-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-068347</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/camp4-therapeutics-corp-009257</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-paper-co-new-009260</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/360-funds-010041</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synchrony-card-issuance-trust-009256</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/piedmont-lithium-inc-037120</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-068004</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-009268</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-realty-trust-000040</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aesthetic-medical-international-holdings-group-ltd-009231</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bingex-ltd-009229</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-009254</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-031720</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-068340</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-031714</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-009245</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nisun-international-enterprise-development-group-co-ltd-009222</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/templeton-developing-markets-trust-000236</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/petiq-inc-089061</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-068469</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-005654</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maxsmaking-inc-009236</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upstart-holdings-inc-009255</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-031713</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellington-global-multi-strategy-fund-014555</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-068427</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synovus-financial-corp-000109</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-009250</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/founder-group-ltd-009248</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranger-funds-investment-trust-000803</loc>
    <lastmod>2024-08-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-088544</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-067431</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-liquidity-funds-199049</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-009217</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vela-funds-004473</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-009215</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jayud-global-logistics-ltd-067865</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-067617</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ncr-atleos-corp-000043</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerschool-holdings-inc-009188</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerfleet-inc-031324</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alnylam-pharmaceuticals-inc-009192</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nissan-auto-receivables-co-ii-llc-198956</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paysign-inc-009211</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-088436</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-chip-technologies-corp-004655</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westrock-coffee-co-011846</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jianzhi-education-technology-group-co-ltd-009212</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xunlei-ltd-009194</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-community-bancorp-inc-198307</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-000893</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynamix-corp-067782</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-foundation-inc-009196</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onkure-therapeutics-inc-009213</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-009218</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-067721</loc>
    <lastmod>2024-08-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-bancorp-nc-009157</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-066883</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-005629</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-009156</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-oak-strategic-opportunity-reit-inc-000108</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-series-fund-005631</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-payroll-group-ltd-009106</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-067093</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oracle-corp-197863</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-lexington-private-markets-fund-198096</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connect-invest-ii-llc-000286</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growhub-ltd-009100</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-197889</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wilson-bank-holding-co-009160</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altus-power-inc-009139</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tootsie-roll-industries-inc-009158</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/learn-spac-holdco-inc-036531</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-private-infrastructure-fund-067243</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iroquois-valley-farmland-reit-pbc-005420</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-009119</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bleichroeder-acquisition-corp-i-009109</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-094579</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-087934</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000450</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qcr-holdings-inc-009147</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-real-estate-finance-trust-inc-009167</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverbox-corp-iv-087880</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/io-biotech-inc-198122</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-087908</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-031070</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westlake-corp-009145</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-pegasus-acquisition-corp-009166</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-v-holdings-inc-087881</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-000061</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysx-tech-co-ltd-087892</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ncr-atleos-corp-000039</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-087483</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-009113</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natixis-funds-trust-i-197677</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artivion-inc-009159</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-067252</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idaho-copper-corp-009110</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-004706</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundvantage-trust-005324</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pennant-group-inc-009137</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/berkshire-hathaway-inc-009131</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-uranium-vanadium-corp-067250</loc>
    <lastmod>2024-08-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-009739</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-mortgage-trust-inc-009034</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citizensselect-funds-000018</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-030769</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-009093</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-international-funds-inc-003454</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-004663</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esg-inc-009055</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-014138</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orion-office-reit-inc-000086</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-066315</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enovix-corp-000165</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-009061</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calisa-acquisition-corp-030843</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-066385</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightinthebox-holding-co-ltd-009036</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-009076</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-009056</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jnl-series-trust-000365</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arista-networks-inc-196593</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kartoon-studios-inc-009046</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jnl-series-trust-000363</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/selectis-health-inc-009074</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/securetech-innovations-inc-009045</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-066750</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-094190</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-030729</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-009095</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-066578</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newamsterdam-pharma-co-n-v-196905</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-hat-interactive-entertainment-technology-001215</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maze-therapeutics-inc-009097</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-smart-tech-009071</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-014137</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nvent-electric-plc-000051</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kintara-therapeutics-inc-197114</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-009035</loc>
    <lastmod>2024-08-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/martin-midstream-partners-l-p-009002</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foxo-technologies-inc-009020</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/massmutual-select-funds-007527</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-crew-technologies-corp-009007</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/james-alpha-funds-trust-004299</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bequest-bonds-i-inc-009019</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-009018</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-066178</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-009004</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/damon-inc-008996</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altice-usa-inc-000663</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/massmutual-premier-funds-007528</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bmc-fund-inc-000234</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chevron-corp-000043</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-neurosciences-inc-009016</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-195761</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landa-app-3-llc-008993</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pop-venture-fund-086764</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/assetmark-financial-holdings-inc-011821</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reviva-pharmaceuticals-holdings-inc-025215</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-066146</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manulife-private-credit-plus-fund-000669</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-014005</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-005349</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-009028</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thryv-holdings-inc-009013</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-066123</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solaris-oilfield-infrastructure-inc-195787</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veeva-systems-inc-000055</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-086584</loc>
    <lastmod>2024-08-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-mountain-gold-inc-014539</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iroquois-valley-farmland-reit-pbc-008969</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-008953</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premier-financial-corp-091736</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-008981</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/repligen-corp-195007</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nov-inc-194665</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aleanna-energy-llc-008975</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baozun-inc-008982</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioharvest-sciences-inc-008980</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xeris-biopharma-holdings-inc-000152</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/humacyte-inc-000149</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-005391</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-008976</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rxo-inc-008946</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-086128</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afc-gamma-inc-005215</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-035288</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-008958</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uxin-ltd-030353</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-008973</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solaris-oilfield-infrastructure-inc-008974</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legg-mason-partners-income-trust-194597</loc>
    <lastmod>2024-08-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nushares-etf-trust-193843</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vine-hill-capital-investment-corp-065316</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-085983</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globalfoundries-inc-034827</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shoals-technologies-group-inc-008898</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-bancorp-inc-md-193687</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-008945</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverbox-corp-iv-085528</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sobr-safe-inc-008929</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibraltar-industries-inc-008896</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-065122</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-030279</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mediaalpha-inc-000068</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-008892</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-completion-fund-series-000789</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amazon-holdco-inc-194076</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-funds-trust-193992</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-000245</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-008937</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-fund-i-llc-008888</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheer-holding-inc-008933</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-009563</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/warner-bros-discovery-inc-000153</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consensus-cloud-solutions-inc-008927</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-030277</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ubs-series-funds-194067</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-008899</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brc-inc-008928</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloudastructure-inc-008943</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-general-life-insurance-co-194126</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-008922</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-008939</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloud-title-partners-llc-008938</loc>
    <lastmod>2024-08-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hcm-ii-acquisition-corp-035552</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-029983</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-aberdeen-street-trust-000518</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-064898</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-008861</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startengine-crowdfunding-inc-008874</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-008875</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-035566</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hw-electro-co-ltd-064878</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-034515</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-085459</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-008873</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-north-resources-ltd-008879</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-gold-ltd-008860</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-professional-managers-004561</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-064698</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tnl-mediagene-064958</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-pro-group-inc-030133</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/janus-detroit-street-trust-013596</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-008886</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-008850</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infinity-natural-resources-inc-008884</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baker-hughes-co-192949</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-064657</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-005244</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adirondack-funds-000769</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-008877</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-fund-variable-insurance-trust-004126</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-030087</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calliditas-therapeutics-ab-085387</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/state-street-institutional-investment-trust-192678</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-001189</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-008837</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/danam-health-inc-029992</loc>
    <lastmod>2024-08-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-008801</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/founder-group-ltd-063934</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunnova-energy-international-inc-008832</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standard-dental-labs-inc-005218</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jushi-holdings-inc-033974</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinfast-auto-ltd-008799</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-089282</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kintara-therapeutics-inc-008778</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-009340</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-191097</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdl-fund-009436</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-029888</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fast-track-group-008807</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-003591</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-008797</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-008813</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agba-group-holding-ltd-064172</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-001185</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-008798</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellgistics-health-inc-008810</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orion-office-reit-inc-008756</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-pro-group-inc-008787</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regeneron-pharmaceuticals-inc-000031</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lz-technology-holdings-ltd-008819</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thirdline-real-estate-income-fund-013451</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-009392</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innventure-inc-008757</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-000074</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reliant-holdings-inc-004480</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverbox-corp-iv-008769</loc>
    <lastmod>2024-08-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-003214</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynex-capital-inc-000095</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterbeef-group-008729</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manulife-private-credit-plus-fund-008715</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-084501</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-churchill-private-credit-fund-008721</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-008698</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synovus-financial-corp-008727</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gohealth-inc-002034</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-000972</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-008726</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/california-first-leasing-corp-000016</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variant-alternative-lending-fund-003308</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-000971</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semler-scientific-inc-084450</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luda-technology-group-ltd-003099</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dave-inc-de-008728</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homestolife-ltd-008730</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invo-bioscience-inc-029782</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-008723</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turning-point-brands-inc-035044</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-008743</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sb-rh-holdings-llc-008711</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-013398</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coincheck-group-b-v-003382</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aimfinity-investment-merger-sub-i-008699</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vine-hill-capital-investment-corp-008717</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ubs-series-funds-189915</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-189707</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-vision-ii-acquisition-corp-005130</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbc-funds-trust-190317</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hcm-ii-acquisition-corp-008700</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-003400</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-power-ltd-003144</loc>
    <lastmod>2024-07-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11619-005250</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ptl-ltd-002381</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transit-pro-tech-inc-001295</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/woodside-energy-group-ltd-188201</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powerfleet-inc-008645</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-spike-investment-corp-034993</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orthofix-medical-inc-087961</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premier-financial-corp-008660</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laird-superfood-inc-008675</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oracle-corp-008676</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forethought-life-insurance-co-083969</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-paper-co-new-188870</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/io-biotech-inc-008652</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mitsubishi-ufj-financial-group-inc-188196</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-bh3-newco-inc-034990</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twin-hospitality-group-inc-008666</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mfs-active-exchange-traded-funds-trust-003332</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-084083</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cloud-title-partners-llc-008677</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000470</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-008653</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-008661</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birchbiomed-inc-029618</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-mountain-gold-inc-008684</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mid-america-apartments-l-p-008658</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starwood-real-estate-income-trust-inc-008664</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/traws-pharma-inc-083925</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-operating-partnership-l-p-008657</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westrock-coffee-co-008647</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-real-estate-lending-fund-002208</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-002859</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-008670</loc>
    <lastmod>2024-07-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-real-assets-fund-llc-007061</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-013243</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-funds-trust-004746</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-008605</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-008631</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-real-estate-fund-llc-007056</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-008581</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iroquois-valley-farmland-reit-pbc-008589</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-008626</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nissan-auto-receivables-co-ii-llc-008595</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-in-tech-inc-008573</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-008593</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-ii-013249</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-008621</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bkv-corp-008602</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-008620</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-008614</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-educational-services-corp-034598</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-002167</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aimfinity-investment-corp-i-001808</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-034758</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-008603</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-008594</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atn-international-inc-083500</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-card-funding-llc-008623</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chain-bridge-bancorp-inc-008633</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-083640</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/360-funds-009153</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-000049</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gulf-island-fabrication-inc-087237</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monroe-capital-income-plus-corp-083481</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coronado-global-resources-inc-083279</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aaron-s-company-inc-187090</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-083422</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natural-resource-partners-lp-023752</loc>
    <lastmod>2024-07-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nvent-electric-plc-008499</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diamond-hill-securitized-credit-fund-000019</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aristotle-funds-series-trust-004342</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-186298</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-009081</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synergy-chc-corp-008478</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-009106</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globalfoundries-inc-008490</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-investment-trust-185949</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-parcel-service-inc-008476</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-008504</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/south-plains-financial-inc-008482</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-holding-ltd-008485</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-000171</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reneo-pharmaceuticals-inc-186501</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-era-helium-inc-008486</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-005038</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-equity-partners-i-inc-008493</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cps-technologies-corp-de-008516</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oracle-corp-186358</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cre8-enterprise-ltd-008488</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ashford-inc-082795</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-investment-trust-185943</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-bond-fund-inc-186296</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aegis-funds-004315</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skycorp-solar-group-ltd-008495</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-communications-ag-008501</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-008489</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calliditas-therapeutics-ab-008508</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semler-scientific-inc-008522</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eaton-vance-investment-trust-000869</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cvr-partners-lp-008518</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11611-005225</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jp-morgan-chase-commercial-mortgage-securities-corp-001519</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-005102</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iwallet-corp-000272</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/farmers-national-banc-corp-oh-185479</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-001578</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-086751</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-001584</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11589-005224</loc>
    <lastmod>2024-07-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuburu-inc-008452</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aether-holdings-inc-008453</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-184993</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maze-therapeutics-inc-008475</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kandal-m-venture-ltd-008411</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-001182</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-investment-trust-184809</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everbright-digital-holding-ltd-008458</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zura-bio-ltd-082509</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newamsterdam-pharma-co-n-v-008468</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-033035</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nov-inc-008425</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/assetmark-financial-holdings-inc-008467</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arista-networks-inc-008424</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-000953</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/getaround-inc-008450</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-008448</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osr-holdings-inc-008470</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amentum-holdings-inc-008427</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-082707</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pear-tree-funds-009058</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-hat-interactive-entertainment-technology-008430</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-001090</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-vision-ii-acquisition-corp-008419</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortitude-life-insurance-annuity-co-008459</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbourvest-private-investments-fund-008443</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vislink-technologies-inc-008410</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-private-lending-fund-184977</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calisa-acquisition-corp-008417</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-001184</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-086550</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monroe-federal-bancorp-inc-082697</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-000028</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-008407</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fiscalnote-holdings-inc-086318</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-008463</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-001181</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enovix-corp-008433</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veeva-systems-inc-008447</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000334</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-001249</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maquia-capital-acquisition-corp-008461</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webull-corp-008429</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-municipal-income-fund-inc-184957</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-private-infrastructure-fund-008435</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-008439</loc>
    <lastmod>2024-07-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chevron-corp-008403</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gelteq-ltd-008379</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-trust-004229</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-013028</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-venture-growth-fund-183866</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-chip-technologies-corp-004343</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reviva-pharmaceuticals-holdings-inc-008391</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-008395</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-n-v-008367</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lz-technology-holdings-ltd-000654</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wec-energy-group-inc-008362</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aigo-holding-ltd-008398</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-p-morgan-exchange-traded-fund-trust-183775</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-082419</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/traws-pharma-inc-008404</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forge-innovation-development-corp-008380</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toro-combineco-inc-008392</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-004221</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-multi-manager-real-estate-income-fund-llc-006829</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-ii-003805</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altice-usa-inc-000635</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shl-telemedicine-ltd-002283</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xuhang-holdings-ltd-184007</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jiayin-group-inc-183338</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landa-app-3-llc-000023</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-001142</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-electronics-inc-000118</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-028995</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-biofuels-inc-028904</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceaneering-international-inc-000122</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-line-inc-023348</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-spirit-direct-lending-llc-008389</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-cellular-corp-000046</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-008394</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-005027</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-000845</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/repligen-corp-008372</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agl-private-credit-income-fund-lp-008383</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/booster-income-opportunities-fund-008397</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-of-korea-008400</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novusterra-inc-009357</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-000091</loc>
    <lastmod>2024-07-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greystone-housing-impact-investors-lp-085461</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deltasoft-corp-008310</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tevogen-bio-holdings-inc-028833</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-008345</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sei-exchange-traded-funds-081974</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xylem-inc-008323</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-008302</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/humacyte-inc-008332</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverbox-corp-iv-081960</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metals-acquisition-ltd-008355</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/learn-spac-holdco-inc-033925</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-sinclair-corp-182783</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vantage-corp-singapore-008354</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-tech-fund-llc-081941</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kartoon-studios-inc-000105</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globe-life-inc-000042</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trustfeed-corp-008309</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etao-international-co-ltd-008337</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premier-financial-corp-085449</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/townsquare-media-inc-081751</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-008327</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vapotherm-inc-008338</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apa-corp-008303</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ziff-davis-inc-008356</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baker-hughes-co-008308</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-008339</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-008325</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-008306</loc>
    <lastmod>2024-07-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jayud-global-logistics-ltd-008284</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-008292</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-182034</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aduro-clean-technologies-inc-014025</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omada-health-inc-008227</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-081590</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-champs-holdings-ltd-008265</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilearningengines-inc-000508</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luda-technology-group-ltd-008277</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xeris-biopharma-holdings-inc-008240</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-008295</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-series-solutions-004171</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-004321</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-008298</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-000296</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-181921</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/petiq-inc-008233</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-008241</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arca-biopharma-inc-000532</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-investment-portfolios-000010</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ceribell-inc-008300</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usq-core-real-estate-fund-004167</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-oak-strategic-opportunity-reit-inc-008264</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gulf-island-fabrication-inc-008291</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regeneron-pharmaceuticals-inc-008276</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookmount-explorations-inc-008285</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-000474</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-182279</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mediaalpha-inc-008257</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enviro-farm-systems-inc-028647</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/master-trust-182290</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheer-holding-inc-000452</loc>
    <lastmod>2024-07-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maravai-lifesciences-holdings-inc-008226</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-063066</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-008225</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-081147</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-081198</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jeld-wen-holding-inc-181584</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orion-office-reit-inc-000075</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upwork-inc-181589</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundamental-global-inc-028422</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-alternative-investment-funds-181641</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/getaround-inc-181682</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-008198</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-008213</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluemount-holdings-ltd-008202</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-028564</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-municipal-trust-ma-181284</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-uranium-vanadium-corp-008192</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-funds-inc-004147</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zura-bio-ltd-008217</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gohealth-inc-000095</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-033656</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-008209</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-008196</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graphjet-technology-063035</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paradyme-fund-a-ii-llc-001563</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-international-funds-inc-002921</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/south-plains-financial-inc-033545</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enigmatig-ltd-008207</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-008194</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcgraw-hill-inc-008220</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-008224</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-008203</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kintara-therapeutics-inc-181722</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-international-funds-inc-002922</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-062861</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entravision-communications-corp-084937</loc>
    <lastmod>2024-07-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-educational-services-corp-008177</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/srivaru-holding-ltd-028398</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilearningengines-inc-008159</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naya-biosciences-inc-008168</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fiscalnote-holdings-inc-008173</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-008150</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mode-mobile-inc-028288</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cavanal-hill-funds-062466</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneconnect-financial-technology-co-ltd-080685</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-028251</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-062563</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/farmers-national-banc-corp-oh-008174</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardinal-ethanol-llc-000054</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ironwood-institutional-multi-strategy-fund-llc-033499</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charles-schwab-family-of-funds-080772</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-062433</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jushi-holdings-inc-008148</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/the9-ltd-008176</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-spade-acquisition-ii-co-008184</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yerbae-brands-corp-028379</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-008183</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onkure-therapeutics-inc-008170</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armour-residential-reit-inc-000168</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qurate-retail-inc-000034</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vine-hill-capital-investment-corp-062561</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westrock-coffee-co-009889</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-062581</loc>
    <lastmod>2024-07-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epsium-enterprise-ltd-008128</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orthofix-medical-inc-008101</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/decent-holding-inc-008114</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-008143</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antelope-enterprise-holdings-ltd-028096</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dynex-capital-inc-008127</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/destra-multi-alternative-fund-004863</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unique-logistics-international-inc-028082</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-008103</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-008119</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-strategic-income-opportunities-fund-003716</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-sports-ltd-008135</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-enhanced-us-direct-lending-fund-l-inc-180296</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/go-green-global-technologies-corp-008144</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atn-international-inc-008108</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xuhang-holdings-ltd-008093</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-000785</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allego-n-v-008111</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-062182</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curanex-pharmaceuticals-inc-008116</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bluebay-destra-international-event-driven-credit-fund-004864</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qualis-innovations-inc-028239</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flagstar-financial-inc-008142</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/audiocodes-ltd-080517</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-000119</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-realty-trust-inc-180541</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dbx-etf-trust-000527</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/firsthand-funds-022875</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/procore-technologies-inc-180352</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-028132</loc>
    <lastmod>2024-07-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbdi-holdings-ltd-027984</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexpoint-diversified-real-estate-trust-022854</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arca-biopharma-inc-008082</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-sinclair-corp-008080</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuvation-bio-inc-179371</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federated-hermes-etf-trust-000892</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keypath-education-international-inc-008027</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armour-residential-reit-inc-008068</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-001530</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-008047</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-027962</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-008046</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/piedmont-lithium-inc-008067</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-027950</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reliant-holdings-inc-008036</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-008049</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-033244</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlasclear-holdings-inc-080294</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innventure-inc-008062</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globe-life-inc-008054</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slide-insurance-holdings-inc-008083</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-008061</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-008057</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-061844</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mint-inc-ltd-008076</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yum-china-holdings-inc-008035</loc>
    <lastmod>2024-07-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onestream-inc-083402</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-083697</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-083672</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acme-atronomatic-inc-079885</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-ethereum-fund-007996</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-era-acquisition-corp-i-007989</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cavanal-hill-funds-061322</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-008014</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ncr-atleos-corp-007991</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-031869</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/assetmark-financial-holdings-inc-009991</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jp-morgan-chase-commercial-mortgage-securities-corp-008015</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverbox-corp-iv-008013</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbdi-holdings-ltd-007985</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amazon-holdco-inc-178837</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starfighters-space-inc-008016</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-027832</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-008006</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-card-funding-llc-179011</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charles-schwab-family-of-funds-079770</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-exchange-traded-funds-inc-002859</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aaron-s-company-inc-007999</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oklo-inc-008012</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/camp4-therapeutics-corp-007983</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calix-inc-031892</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basel-medical-group-ltd-008010</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avangrid-inc-007995</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioquest-corp-008001</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-008024</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-llc-178807</loc>
    <lastmod>2024-07-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-007950</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-008555</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oracle-corp-007910</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-031765</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/click-holdings-ltd-060972</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomotion-sciences-061053</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-007934</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tnl-mediagene-007948</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cre8-enterprise-ltd-007917</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-000068</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-031835</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altaba-inc-178573</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ascentage-pharma-group-international-007938</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rise-companies-corp-079538</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growhub-ltd-007959</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-007907</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/segall-bryant-hamill-trust-003675</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legg-mason-etf-investment-trust-000179</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aureus-greenway-holdings-inc-027100</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-007920</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-061031</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greystone-housing-impact-investors-lp-007914</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-027167</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-power-ltd-007953</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-178536</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-007970</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-004781</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-007935</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ycg-funds-001502</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-007943</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connect-invest-ii-llc-007906</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-079598</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antelope-enterprise-holdings-ltd-007949</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-007940</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/audiocodes-ltd-007913</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-007967</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davita-inc-178612</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuvation-bio-inc-007973</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-dynamic-credit-allocation-fund-inc-079575</loc>
    <lastmod>2024-07-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adagio-medical-holdings-inc-007861</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triller-group-inc-007846</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-177722</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catalyst-crew-technologies-corp-007888</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avalo-therapeutics-inc-031699</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semler-scientific-inc-079112</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triple-flag-precious-metals-corp-007870</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemcorp-commodities-alternative-products-fund-177827</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundamental-global-inc-007845</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-007864</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-inc-007890</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-007865</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-007893</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iroquois-valley-farmland-reit-pbc-004768</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/360-funds-008530</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-007880</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-000107</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westrock-coffee-co-007862</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhi-group-inc-007858</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aja-holdco-inc-032936</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-177778</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimus-healthcare-services-inc-060767</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aureus-greenway-holdings-inc-007884</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-electronics-inc-007851</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-007891</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legg-mason-global-asset-management-trust-177685</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yerbae-brands-corp-007866</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-equipment-group-inc-007883</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/treasure-holdco-inc-007852</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-007873</loc>
    <lastmod>2024-07-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jeld-wen-holding-inc-007815</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11603-004841</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioharvest-sciences-inc-007803</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-007837</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-177181</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-007800</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-007841</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-026762</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-007829</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/founder-group-ltd-007792</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novocure-ltd-000017</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-032871</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/click-holdings-ltd-007797</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sandisk-corp-007844</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheer-holding-inc-007807</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-007827</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-026794</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceaneering-international-inc-007824</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auor-capital-fund-v-llc-177411</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/squarespace-inc-007801</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citigroup-inc-079002</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-007839</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardiff-lexington-corp-007793</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kintara-therapeutics-inc-007825</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-008454</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-etf-trust-004687</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-060511</loc>
    <lastmod>2024-07-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premier-financial-corp-007742</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-iii-008411</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-004131</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/warner-bros-discovery-inc-007732</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graphjet-technology-007776</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000377</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/townsquare-media-inc-007762</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-007734</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-012502</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimus-healthcare-services-inc-007772</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onestream-inc-007778</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-sirius-xm-holdings-inc-078589</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-007785</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mitsubishi-ufj-financial-group-inc-007727</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tmd-energy-ltd-007766</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-star-holding-co-ltd-007771</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-031425</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-taxable-municipal-income-fund-008406</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-000759</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-007777</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimus-healthcare-services-inc-007728</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-000075</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aduro-clean-technologies-inc-007786</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-060225</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-001138</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dt-cloud-star-acquisition-corp-026633</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monroe-federal-bancorp-inc-007787</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turning-point-brands-inc-007764</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upstream-bio-inc-007775</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-032774</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/macquarie-etf-trust-000656</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intchains-group-ltd-176893</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-060154</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital7-corp-176899</loc>
    <lastmod>2024-07-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-ethereum-etf-176442</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-026480</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-sirius-xm-holdings-inc-007707</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000373</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-union-bankshares-corp-000069</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimumbank-holdings-inc-026459</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-082120</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-007678</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invo-bioscience-inc-026464</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pishposh-inc-007681</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qurate-retail-inc-007710</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unique-logistics-international-inc-007699</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11551-004803</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-funds-trust-176117</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coincheck-group-n-v-007719</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-059822</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-ethereum-trust-etf-022318</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-000046</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qualis-innovations-inc-007694</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infint-acquisition-corp-026415</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-059648</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysx-tech-co-ltd-007676</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-007703</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-ethereum-fund-176357</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-007717</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-llc-176390</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundvantage-trust-004634</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-026431</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-007714</loc>
    <lastmod>2024-07-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gdl-fund-008316</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-007641</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-holdings-ltd-026320</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-actively-managed-exchange-traded-fund-trust-175657</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-059239</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standardaero-inc-007648</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artiva-biotherapeutics-inc-175667</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-012330</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-007660</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-007627</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneconnect-financial-technology-co-ltd-007639</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneconnect-financial-technology-co-ltd-077958</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nip-group-inc-078133</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cws-investments-inc-007647</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guinness-atkinson-funds-059619</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital7-corp-007626</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-007632</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upwork-inc-007652</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caris-life-sciences-inc-007663</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baron-investment-funds-trust-f-k-a-baron-asset-fund-175372</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-059301</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asia-pacific-wire-cable-corp-ltd-000013</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-059506</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-007654</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bicara-therapeutics-inc-007659</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/picocela-inc-007637</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-000049</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dragonfly-energy-holdings-corp-026325</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-007640</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startengine-crowdfunding-inc-078111</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/julong-holding-ltd-007655</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/financial-investors-trust-012338</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/red-oak-capital-fund-vii-llc-008665</loc>
    <lastmod>2024-07-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-007593</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-007608</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-medical-reit-inc-077563</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nip-group-inc-007578</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-059038</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqv-ventures-acquisition-corp-007584</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-007610</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrow-investments-trust-003438</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-enterprises-inc-081465</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-007603</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/battery-future-acquisition-corp-000289</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-007622</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-etf-trust-175090</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/assetmark-financial-holdings-inc-007574</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meridian-bidco-llc-032437</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-000024</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phaos-technology-cayman-holdings-ltd-007623</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/assure-holdings-corp-077805</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-007613</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-fitzgerald-income-trust-inc-174936</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/srivaru-holding-ltd-007579</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-007582</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ha-sustainable-infrastructure-capital-inc-000090</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-058957</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asset-entities-inc-007624</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aureus-greenway-holdings-inc-026253</loc>
    <lastmod>2024-07-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-fund-inc-077451</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/central-securities-corp-008172</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/janus-investment-fund-012177</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexpoint-diversified-real-estate-trust-007507</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delixy-holdings-ltd-007505</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birchbiomed-inc-007508</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tevogen-bio-holdings-inc-007571</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aetos-multi-strategy-arbitrage-fund-llc-077298</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semler-scientific-inc-007570</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calix-inc-007500</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-internet-group-inc-007530</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-007555</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-026019</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avalo-therapeutics-inc-007553</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riot-platforms-inc-009659</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-healthcare-reit-inc-000072</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-007572</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avalo-therapeutics-inc-007554</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercury-general-corp-173986</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-007569</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-174126</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-007548</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ducommun-inc-de-174357</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulton-financial-corp-000034</loc>
    <lastmod>2024-07-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icon-energy-corp-032009</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kartoon-studios-inc-007425</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambria-etf-trust-057960</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shl-telemedicine-ltd-007431</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/panbela-therapeutics-inc-021642</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-031979</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-007489</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/getaround-inc-007432</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aureus-greenway-holdings-inc-007481</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-007487</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/circle-energy-inc-nv-007483</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-affiliated-fund-inc-001986</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioquest-corp-025704</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-030632</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iwallet-corp-007472</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-057753</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-025755</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-007479</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novocure-ltd-007476</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asp-isotopes-inc-004000</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-004508</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-057890</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacer-funds-trust-003905</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11549-004647</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/assure-holdings-corp-007480</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transit-pro-tech-inc-001181</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upwork-inc-173527</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-view-oz-reit-inc-011704</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dolphin-entertainment-inc-001000</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-007475</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-007426</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-007497</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilearningengines-inc-057511</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-007491</loc>
    <lastmod>2024-07-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlasclear-holdings-inc-007315</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-inc-007341</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avino-silver-gold-mines-ltd-003933</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/south-plains-financial-inc-007295</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auor-capital-fund-v-llc-007293</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akso-health-group-057024</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connetic-venture-capital-access-fund-012069</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-004546</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-007329</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-ethereum-etf-007332</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-056935</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jushi-holdings-inc-030454</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-pro-group-inc-025654</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bellevue-life-sciences-acquisition-corp-172397</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternus-clean-energy-inc-057367</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icon-energy-corp-007302</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-007343</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioage-labs-inc-007317</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homestolife-ltd-007344</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-057281</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-007308</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cardinal-ethanol-llc-007345</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-000280</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-007322</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-ethereum-fund-007330</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asp-isotopes-inc-007301</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-select-exec-separate-acct-pacific-life-ins-076378</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ginkgo-bioworks-holdings-inc-030472</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulton-financial-corp-007305</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-007306</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-076181</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-v-holdings-inc-076333</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onestream-inc-079069</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pearl-diver-credit-company-llc-011579</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/america-movil-sab-de-cv-172266</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snow-lake-resources-ltd-007299</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acri-capital-merger-sub-i-inc-057322</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-net-lease-reit-031754</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microsoft-corp-172450</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-076348</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snow-lake-resources-ltd-001453</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-liquidity-funds-076152</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-007313</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/longduoduo-co-ltd-007303</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-ethereum-trust-eth-007316</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antelope-enterprise-holdings-ltd-025535</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-057035</loc>
    <lastmod>2024-06-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/montana-technologies-corp-056756</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-170346</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pentair-plc-000035</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eco-bright-future-inc-007269</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rydex-variable-trust-170779</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kurv-etf-trust-007878</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-007288</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jiayin-group-inc-007284</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/business-first-bancshares-inc-021383</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmo-trust-075708</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-000711</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/herzfeld-caribbean-basin-fund-inc-011998</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nkgen-biotech-inc-056693</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-007285</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-075774</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-075412</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-170549</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/red-robin-gourmet-burgers-inc-001733</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vw-credit-leasing-ltd-007274</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-056760</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keystar-corp-025423</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-056613</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-007268</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-007260</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reticulate-micro-inc-056434</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mode-mobile-inc-007279</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iroquois-valley-farmland-reit-pbc-007275</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-circle-acquisition-corp-i-007254</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-003320</loc>
    <lastmod>2024-06-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-007215</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ast-spacemobile-inc-007245</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-007201</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-168630</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elong-power-holding-ltd-025320</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weride-inc-007217</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topgolf-callaway-brands-corp-168829</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-025244</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pineapple-financial-inc-007190</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-all-star-equity-fund-011959</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-007220</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-international-ltd-007244</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11511-004599</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bridger-aerospace-group-holdings-inc-004491</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-007248</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nextera-energy-inc-000040</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-churchill-private-credit-fund-007200</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pineapple-financial-inc-025283</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/koil-energy-solutions-inc-004476</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectrum-brands-holdings-inc-001709</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ha-sustainable-infrastructure-capital-inc-007207</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-real-estate-debt-bdc-169079</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aa-mission-acquisition-corp-056254</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/destiny-tech100-inc-007202</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venerable-variable-insurance-trust-075240</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forethought-life-insurance-co-075112</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altice-usa-inc-007187</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-paper-co-new-007251</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diamond-hill-securitized-credit-fund-007193</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igm-biosciences-inc-007223</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hain-celestial-group-inc-000046</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-us-direct-lending-fund-u-inc-168915</loc>
    <lastmod>2024-06-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-025137</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elevation-series-trust-007774</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intra-cellular-therapies-inc-167903</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/srivaru-holding-ltd-025175</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-007176</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-000165</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-biofuels-inc-007154</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-025181</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epsium-enterprise-ltd-055583</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-private-credit-fund-167929</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oms-energy-technologies-inc-007178</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-private-credit-fund-167947</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-electronics-inc-000103</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imac-holdings-inc-025121</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-000047</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aja-holdco-inc-031266</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-007179</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiiplus-inc-055640</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-new-york-venture-fund-inc-000046</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certiplex-corp-000961</loc>
    <lastmod>2024-06-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-healthcare-reit-inc-007096</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-enterprises-inc-007113</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-007127</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dogness-international-corp-024856</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-007093</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-007136</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-025011</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-group-inc-000018</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sl-investment-corp-074368</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-167250</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-029562</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-167086</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/montana-technologies-corp-007102</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nika-pharmaceuticals-inc-000070</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheer-holding-inc-055215</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-074299</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-007142</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-007134</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paradyme-fund-a-ii-llc-007126</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vnet-group-inc-074067</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-medical-reit-inc-007090</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-166294</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/audiocodes-ltd-074228</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-007128</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-union-bankshares-corp-007104</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maravai-lifesciences-holdings-inc-000087</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibraltar-industries-inc-000038</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-b-v-166984</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-007091</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graftech-international-ltd-166828</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oneconnect-financial-technology-co-ltd-007138</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomotion-sciences-055266</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lz-technology-holdings-ltd-007135</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexalin-technology-inc-004389</loc>
    <lastmod>2024-06-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sharps-technology-inc-024651</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corsair-gaming-inc-076309</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federated-hermes-income-securities-trust-000743</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-054894</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-llc-165966</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sharps-technology-inc-024705</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anbio-biotechnology-007087</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-074046</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-ethereum-trust-001927</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landa-app-3-llc-007083</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-007079</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/x3-holdings-co-ltd-007065</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pennantpark-floating-rate-capital-ltd-165697</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-ethereum-trust-etf-020991</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-ethereum-fund-165399</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-concord-street-trust-000040</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entravision-communications-corp-076287</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistek-ltd-007086</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimumbank-holdings-inc-007084</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reticulate-micro-inc-007056</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-029408</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-ethereum-etf-165948</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xeris-biopharma-holdings-inc-000116</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stubhub-holdings-inc-007063</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tanger-inc-000111</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/impax-funds-series-trust-iii-011858</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-ethereum-trust-000154</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lendingtree-inc-004403</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-054776</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skyline-bankshares-inc-020919</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000279</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-000269</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/21shares-core-ethereum-etf-054718</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greystone-housing-impact-investors-lp-076299</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-000689</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turning-point-brands-inc-030851</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilearningengines-inc-007085</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexalin-technology-inc-007088</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gatos-silver-inc-008616</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tradewinds-universal-000931</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkhome-holdings-inc-054740</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhongchao-inc-007067</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomea-fusion-inc-165635</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/actuate-therapeutics-inc-073849</loc>
    <lastmod>2024-06-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-000994</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-007038</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maison-luxe-inc-004342</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coronado-global-resources-inc-007011</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xunlei-ltd-073041</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-007019</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-163979</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/go-green-global-technologies-corp-004373</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ducommun-inc-de-007023</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kurv-etf-trust-007587</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cencora-inc-000101</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-in-tech-inc-007044</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingevity-corp-000066</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mci-income-fund-vii-llc-007027</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novusterra-inc-007988</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingram-micro-holding-corp-007047</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-007020</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-000099</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-liquidity-funds-073231</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-all-cap-opportunities-fund-inc-002730</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-073476</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globe-life-inc-000031</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-vision-acquisition-corp-024502</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-007037</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/churchill-capital-corp-x-cayman-007052</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-007017</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-arrow-merger-corp-054323</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-007045</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autozi-internet-technology-global-ltd-164351</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackboxstocks-inc-020692</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-home-loan-bank-of-new-york-030744</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-024439</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uwm-holdings-corp-000030</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/red-robin-gourmet-burgers-inc-007033</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-007042</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-007029</loc>
    <lastmod>2024-06-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-net-lease-reit-007005</loc>
    <lastmod>2024-06-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-2-inc-006967</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lcnb-corp-000088</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-commodity-trust-053860</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autozi-internet-technology-global-ltd-007003</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keystar-corp-006966</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onestream-inc-007002</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arca-biopharma-inc-053908</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/audax-credit-bdc-inc-072989</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-053586</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-006961</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-163172</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-006979</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powell-max-ltd-053711</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-006984</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-163486</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-ethereum-etf-007578</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-fund-series-trust-003219</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-028844</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-lewis-capital-co-006012</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysx-tech-co-ltd-072877</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atour-lifestyle-holdings-ltd-006978</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-001125</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-communications-ag-006999</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-000022</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-006990</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uni-fuels-holdings-ltd-006989</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingevity-corp-006970</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/learn-spac-holdco-inc-030559</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connect-invest-ii-llc-000229</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smx-security-matters-public-ltd-co-024322</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atyr-pharma-inc-074896</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energys-group-ltd-024270</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-073009</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-007000</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sturm-ruger-co-inc-000853</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-property-bonds-inc-006995</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/actuate-therapeutics-inc-007004</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hilton-worldwide-holdings-inc-000127</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dt-cloud-star-acquisition-corp-006973</loc>
    <lastmod>2024-06-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enviro-farm-systems-inc-006918</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/supercom-ltd-006934</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-006943</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graf-global-corp-072396</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-006919</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ptl-ltd-006953</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altice-usa-inc-028591</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-006956</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-024057</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sharps-technology-inc-006959</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-006931</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/woodside-energy-group-ltd-006913</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-162007</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-053394</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pineapple-financial-inc-006948</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rlj-lodging-trust-072305</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-162050</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-006951</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calix-inc-000028</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microsoft-corp-006936</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aa-mission-acquisition-corp-006949</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bequest-bonds-i-inc-006937</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-024205</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/audiocodes-ltd-006912</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dolphin-entertainment-inc-006925</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/koil-energy-solutions-inc-006947</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/swiftmerge-acquisition-corp-006916</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-006915</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-006911</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brillia-inc-006924</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/saltchuk-resources-inc-024201</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-realty-trust-l-p-006945</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chargepoint-holdings-inc-000082</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-162034</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lb-pharmaceuticals-inc-006957</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-real-estate-lending-fund-001888</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-000187</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valero-energy-corp-tx-000042</loc>
    <lastmod>2024-06-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kurv-etf-trust-007469</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-004221</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-ethereum-trust-eth-006850</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variant-alternative-lending-fund-006857</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-161335</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etao-international-co-ltd-006876</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powell-max-ltd-006875</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-053016</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acri-capital-merger-sub-i-inc-006873</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-071651</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-ethereum-etf-006852</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upwork-inc-006879</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-inc-006874</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-006896</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tsr-inc-053050</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-053067</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-006832</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlasclear-holdings-inc-071873</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dropbox-inc-000036</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-052819</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/polyrizon-ltd-006906</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-003616</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-carval-credit-opportunities-fund-161414</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nika-pharmaceuticals-inc-006837</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-etf-trust-052926</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-053064</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitedhealth-group-inc-000181</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-161744</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-line-inc-006862</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000259</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-ethereum-trust-006853</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newmont-corp-de-071562</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-ethereum-etf-006851</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-ethereum-etf-006854</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-161672</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ps-international-group-ltd-052653</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-030115</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-000022</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-pro-group-inc-006831</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-ethereum-fund-006849</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phathom-pharmaceuticals-inc-161577</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akso-health-group-006866</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cion-investment-corp-071764</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-006899</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/battery-future-acquisition-corp-006847</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alumis-inc-071910</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-006898</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imac-holdings-inc-006828</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-ethereum-trust-etf-006843</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/politan-capital-management-lp-071488</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/21shares-core-ethereum-etf-006855</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-view-oz-reit-inc-006877</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cf-acquisition-corp-a-052924</loc>
    <lastmod>2024-06-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-071304</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackboxstocks-inc-006801</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ginkgo-bioworks-holdings-inc-028045</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gohealth-inc-006779</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-023775</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-star-holding-co-ltd-023657</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upright-investments-trust-000602</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graftech-international-ltd-006770</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recursion-pharmaceuticals-inc-000081</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/princeton-bancorp-inc-160518</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/os-therapies-inc-052377</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cumulus-media-inc-000095</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skyline-bankshares-inc-006799</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-006810</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-006811</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-006809</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pentair-plc-006777</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-006819</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-006776</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-real-estate-debt-bdc-160607</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-071221</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/themes-etf-trust-004181</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-052553</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avino-silver-gold-mines-ltd-006800</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-000946</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-006778</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-group-inc-006794</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexgel-inc-023730</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intra-cellular-therapies-inc-006786</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontier-communications-parent-inc-160519</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomx-inc-052288</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-071080</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fitness-champs-holdings-ltd-006784</loc>
    <lastmod>2024-06-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-rx-systems-inc-001205</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hain-celestial-group-inc-006743</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cytodyn-inc-009087</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scientific-energy-inc-000007</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nextera-energy-inc-006747</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/princeton-capital-corp-052076</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/old-westbury-funds-inc-001851</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-004121</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-003574</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-card-funding-llc-006738</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexalin-technology-inc-004116</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bally-s-corp-000071</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomea-fusion-inc-006750</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-052221</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-006767</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/procore-technologies-inc-006760</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bolt-projects-holdings-inc-006733</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-co-160030</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-006748</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xeris-biopharma-holdings-inc-006745</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-variable-funds-trust-007375</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-funds-trust-007369</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flora-growth-corp-006753</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-000255</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-159925</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/originclear-inc-001361</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maravai-lifesciences-holdings-inc-006768</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sb-rh-holdings-llc-006744</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trinseo-plc-009102</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-070974</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuenglings-ice-cream-corp-006739</loc>
    <lastmod>2024-06-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upright-investments-trust-000601</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/os-therapies-inc-006711</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eco-bright-future-inc-006695</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mode-mobile-inc-023397</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-funds-inc-003564</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/information-services-group-inc-070574</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/broadstone-net-lease-inc-159201</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alr-technologies-sg-ltd-000384</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doma-holdings-inc-006701</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-158857</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tavia-acquisition-corp-006692</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-159413</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-023439</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/classover-holdings-inc-006680</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterbrand-inc-029753</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/actuate-therapeutics-inc-070186</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elong-power-holding-ltd-006687</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-006710</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-000929</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-operating-partnership-l-p-006670</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agios-pharmaceuticals-inc-159247</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-006679</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intelligent-living-application-group-inc-023501</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-006694</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topgolf-callaway-brands-corp-006686</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arca-biopharma-inc-006675</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ps-international-group-ltd-006714</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioquest-corp-006712</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hilton-worldwide-holdings-inc-006691</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkhome-holdings-inc-006683</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-commodity-trust-006705</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-real-estate-diversified-income-fund-158858</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citigroup-inc-006685</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiiplus-inc-006719</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-000117</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-004092</loc>
    <lastmod>2024-06-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corsair-gaming-inc-006613</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-vision-acquisition-corp-006639</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-004043</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adia-nutrition-inc-004082</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-006651</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-century-etf-trust-000075</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anteris-technologies-global-corp-006605</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-051354</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuvation-bio-inc-006631</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-006664</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antelope-enterprise-holdings-ltd-006623</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rei-capital-growth-llc-006661</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mariadb-plc-006604</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/msp-recovery-inc-006646</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asia-pacific-wire-cable-corp-ltd-006616</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-006668</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-006653</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/varagon-capital-corp-071198</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-energy-one-llc-006669</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellchange-holdings-co-ltd-051408</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/millrose-properties-inc-006606</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sturm-ruger-co-inc-006629</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vnet-group-inc-006656</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-029447</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gopro-inc-000122</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/srivaru-holding-ltd-006625</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-006627</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gibraltar-industries-inc-006636</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-027589</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-006654</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-006630</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-asset-mortgage-opportunity-fund-inc-006622</loc>
    <lastmod>2024-06-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-050879</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prudential-financial-inc-006599</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dt-cloud-star-acquisition-corp-023046</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trinseo-plc-006574</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000272</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-006593</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kintara-therapeutics-inc-006585</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masimo-corp-006569</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xenia-hotels-resorts-inc-000068</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neptune-rem-llc-069733</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/os-therapies-inc-050742</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ppm-funds-000013</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-006590</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifecore-biomedical-inc-de-000076</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-funds-trust-156766</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-157251</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/credit-suisse-commodity-strategy-funds-069544</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-003542</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuvei-corp-156602</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lendingtree-inc-006552</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veracyte-inc-000081</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twin-hospitality-group-inc-006581</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carrier-global-corp-000064</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/foster-l-b-co-006570</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-023076</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uwm-holdings-corp-006567</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowen-acquisition-corp-006584</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yhn-acquisition-i-ltd-006553</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-029320</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yubo-international-biotech-ltd-000919</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-050631</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-050854</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-holdings-trust-001062</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/princeton-bancorp-inc-006560</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alumis-inc-069737</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-023014</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlasclear-holdings-inc-006589</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entravision-communications-corp-070260</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aecom-069607</loc>
    <lastmod>2024-06-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-050384</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tanger-properties-ltd-partnership-nc-006511</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-006497</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lcnb-corp-006532</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-006488</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gatos-silver-inc-006533</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atyr-pharma-inc-006517</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-006536</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightinthebox-holding-co-ltd-006507</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-006529</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stak-inc-006524</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advent-convertible-income-fund-000097</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reelcause-inc-006526</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-006527</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-006518</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hong-kong-pharma-digital-technology-holdings-ltd-006500</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eightco-holdings-inc-022943</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arko-corp-069774</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-006512</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-050373</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-003989</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-technology-finance-corp-019524</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brillia-inc-006541</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-019480</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-069001</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-sinclair-corp-156092</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phathom-pharmaceuticals-inc-006495</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/organon-co-000069</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-006504</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smx-security-matters-public-ltd-co-006545</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-006542</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-006519</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/timothy-plan-011356</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnbx-pharmaceuticals-inc-004012</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-ereit-vii-llc-006502</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globe-life-inc-006514</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ys-re-raf-i-llc-006489</loc>
    <lastmod>2024-06-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naya-biosciences-inc-006450</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oyocar-group-inc-006445</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-arrow-merger-corp-050091</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kenilworth-systems-corp-006449</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equity-residential-069342</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/montana-technologies-corp-050152</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-technology-holding-inc-006476</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexalin-technology-inc-006457</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomotion-sciences-006448</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/m3-brigade-acquisition-v-corp-049868</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-006467</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/simon-property-group-inc-de-068520</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xunlei-ltd-006469</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-004144</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gd-culture-group-ltd-006466</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-154680</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-006428</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-institutional-funds-155178</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trinseo-plc-008926</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-000204</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adia-nutrition-inc-006424</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-006470</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-050105</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-069273</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-006422</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gauzy-ltd-049882</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/panbela-therapeutics-inc-006485</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobix-labs-inc-050130</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-wilson-holdings-inc-000096</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/range-impact-inc-006423</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-006464</loc>
    <lastmod>2024-06-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chargepoint-holdings-inc-006413</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aduro-clean-technologies-inc-006418</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kurv-etf-trust-007100</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontier-communications-parent-inc-006370</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-castle-inc-000169</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctrl-group-ltd-049666</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/slr-hc-bdc-llc-153805</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scp-private-credit-income-bdc-llc-153814</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-006395</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-broadcast-group-llc-000007</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valero-energy-corp-tx-006394</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrow-investments-trust-002989</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/treasure-holdco-inc-006374</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-006367</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-006417</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitedhealth-group-inc-006401</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calix-inc-006410</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hubspot-inc-068494</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-co-006385</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-direct-lending-llc-002993</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-group-conservative-equity-etf-000575</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mci-income-fund-vii-llc-003980</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000431</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-007301</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanzatech-global-inc-026640</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gauzy-ltd-006405</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-inc-000040</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robot-consulting-co-ltd-006403</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-068254</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/business-first-bancshares-inc-006402</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-006365</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-006415</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-investors-trust-004105</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astra-space-inc-153734</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-institutional-funds-154037</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amentum-holdings-inc-006381</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/b-riley-financial-inc-006411</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-006419</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peloton-interactive-inc-000081</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-006398</loc>
    <lastmod>2024-06-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-006979</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacer-funds-trust-003488</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enviro-farm-systems-inc-022353</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pilgrims-pride-corp-000052</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallmark-venture-group-inc-006330</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nkgen-biotech-inc-006356</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sterling-capital-funds-011173</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-153136</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amprius-technologies-inc-153357</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-acquisition-v-co-006364</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-049147</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-enhanced-income-trust-067686</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-006347</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexgel-inc-006322</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dril-quip-inc-006343</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kairos-pharma-ltd-022452</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ezfill-holdings-inc-022378</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greystone-housing-impact-investors-lp-006344</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xenia-hotels-resorts-inc-006314</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-square-investments-trust-002962</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energys-group-ltd-022417</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elicio-therapeutics-inc-028584</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pruco-life-insurance-co-000039</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rlj-lodging-trust-006317</loc>
    <lastmod>2024-06-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-funds-trust-004061</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graf-global-corp-067280</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icon-energy-corp-028406</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-006298</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-tactical-private-credit-fund-151240</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-067132</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-alternative-investment-fund-ii-llc-028344</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/actuate-therapeutics-inc-006288</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-co-151752</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/livewire-group-inc-000207</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/simon-property-group-inc-de-006275</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viad-corp-067234</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-etf-trust-152092</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-alternative-investment-fund-i-llc-028348</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tegna-inc-066947</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powell-max-ltd-048365</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-048166</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenta-group-co-ltd-006259</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-006269</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zivo-bioscience-inc-007155</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sp-funds-trust-006896</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uni-fuels-holdings-ltd-006274</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bolt-projects-holdings-inc-006260</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-000902</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diodes-inc-del-067242</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-022146</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carrier-global-corp-006263</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-151971</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webull-corp-006282</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-151725</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monterey-capital-acquisition-corp-066927</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-funds-151256</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/talen-energy-corp-006306</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agl-private-credit-income-fund-lp-152133</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davita-inc-006290</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starfighters-space-inc-006273</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/getaround-inc-152118</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-advantage-corp-151717</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pearl-diver-credit-company-llc-010341</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capitol-series-trust-002928</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-006302</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-048561</loc>
    <lastmod>2024-05-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hapi-metaverse-inc-006210</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recursion-pharmaceuticals-inc-006231</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lendingtree-inc-003891</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auor-capital-fund-v-llc-006257</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnbx-pharmaceuticals-inc-006211</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enservco-corp-018789</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/timothy-plan-010912</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-enterprises-inc-066686</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-025927</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexpoint-diversified-real-estate-trust-018649</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ps-international-group-ltd-047669</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alumis-inc-006240</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ginkgo-bioworks-holdings-inc-006237</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cencora-inc-000090</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vanguard-cmt-funds-004049</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adagio-medical-holdings-inc-006254</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-021959</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-financial-bankshares-inc-066511</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-149927</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bally-s-corp-006239</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fox-corp-150159</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-028221</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turning-point-brands-inc-006253</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snow-lake-resources-ltd-001274</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agios-pharmaceuticals-inc-006246</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artiva-biotherapeutics-inc-006248</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-funds-trust-048032</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/endo-inc-006227</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-006223</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skybridge-multi-adviser-hedge-fund-portfolios-llc-150335</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eos-inc-000598</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-047743</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-006829</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-fitzgerald-income-trust-inc-006229</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topgolf-callaway-brands-corp-150190</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptiv-plc-000050</loc>
    <lastmod>2024-05-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-enhanced-income-trust-066297</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rapport-therapeutics-inc-149345</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-006162</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-007024</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evercommerce-inc-000037</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-aberdeen-street-trust-000475</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-lewis-capital-co-005747</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/information-services-group-inc-006156</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monster-beverage-corp-066207</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-001254</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/broadstone-net-lease-inc-006158</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-select-portfolios-trust-002876</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/procore-technologies-inc-149300</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/erp-operating-ltd-partnership-006180</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consolidated-edison-inc-000037</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hwh-international-inc-006200</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbd-life-sciences-inc-006206</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basel-medical-group-ltd-006204</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altice-usa-inc-006189</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-private-credit-fund-i-000058</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bridger-aerospace-group-holdings-inc-006187</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercury-general-corp-006177</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brighthouse-life-insurance-co-of-ny-148820</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trinseo-plc-006193</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-llc-148677</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nanophase-technologies-corp-006785</loc>
    <lastmod>2024-05-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lyft-inc-000077</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chart-industries-inc-147945</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/progress-software-corp-ma-000367</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-006100</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-027616</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veracyte-inc-006108</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-ii-148177</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-006122</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-021569</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-148196</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etfs-capital-limited-001322</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alr-technologies-sg-ltd-006101</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riot-platforms-inc-006127</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-labs-ltd-047063</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-047048</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratcap-digital-infrastructure-reit-inc-006103</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/america-movil-sab-de-cv-006110</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beacon-pointe-multi-alternative-fund-002846</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-bh3-newco-inc-006146</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crane-co-006115</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-021708</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-027702</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icon-energy-corp-006137</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grindrod-shipping-holdings-ltd-000586</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-000584</loc>
    <lastmod>2024-05-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-natural-resources-inc-000805</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energys-group-ltd-006030</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuvei-corp-006062</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adia-nutrition-inc-003817</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-investment-partners-absolute-return-fund-sts-005644</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-006086</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-california-municipal-income-trust-147171</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natural-resource-partners-lp-006047</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-000881</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everus-construction-group-inc-006027</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startengine-crowdfunding-inc-065047</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pearl-holdings-acquisition-corp-003759</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hubspot-inc-006046</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-021416</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orasure-technologies-inc-006063</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flyexclusive-inc-006076</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-000237</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-010209</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mimedx-group-inc-146852</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aip-multi-strategy-fund-a-005646</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gopro-inc-006073</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-investment-partners-absolute-return-fund-005642</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-006065</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innventure-inc-006091</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-046764</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hcm-ii-acquisition-corp-006045</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-021388</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dt-cloud-star-acquisition-corp-006026</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brillia-inc-006088</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/docgo-inc-000054</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-000053</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aip-multi-strategy-fund-p-005648</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-real-estate-group-inc-006036</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life360-inc-147237</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanzatech-global-inc-006028</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grindrod-shipping-holdings-ltd-006092</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-006052</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-006034</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternus-clean-energy-inc-006075</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheer-holding-inc-006055</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-gas-electric-co-147206</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metal-sky-star-acquisition-corp-006067</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-065152</loc>
    <lastmod>2024-05-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-inc-005993</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pros-holdings-inc-000081</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pilgrims-pride-corp-005997</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeo-energy-corp-046327</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atombeam-technologies-inc-064671</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commscope-holding-company-inc-063898</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yubo-international-biotech-ltd-005977</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000383</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-etf-trust-146190</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-n-v-005995</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-s-a-005996</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newmont-corp-de-005965</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-realty-trust-000025</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life360-inc-005969</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apimeds-pharmaceuticals-us-inc-006001</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-025080</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stubhub-holdings-inc-006003</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standard-dental-labs-inc-006022</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xenia-hotels-resorts-inc-000065</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eightco-holdings-inc-005966</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-006846</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/organon-co-005970</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-rutland-square-trust-ii-000148</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000387</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ptl-ltd-006000</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-exchange-traded-self-indexed-fund-trust-145890</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-005998</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-inc-005991</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-021159</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bionexus-gene-lab-corp-003264</loc>
    <lastmod>2024-05-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invizyne-technologies-inc-021026</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beacon-pointe-multi-alternative-fund-002776</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-select-portfolios-trust-002781</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-000862</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-000029</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centurion-acquisition-corp-045968</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sp-funds-trust-006469</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcx-technologies-corp-005926</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-003652</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-005940</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-express-inc-000206</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bingex-ltd-005931</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-daniels-midland-co-005934</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptiv-plc-005952</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whole-earth-brands-inc-005961</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seritage-growth-properties-000202</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/needham-funds-inc-003370</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rekor-systems-inc-144980</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-005929</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-000059</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oncology-institute-inc-000041</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cantor-equity-partners-inc-005915</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arko-corp-005954</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amprius-technologies-inc-005928</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-inc-005958</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000253</loc>
    <lastmod>2024-05-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-rosa-holdings-corp-005898</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intercont-cayman-ltd-005896</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alpha-cognition-inc-005884</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-005854</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carriage-services-inc-000107</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jushi-holdings-inc-005864</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnbx-pharmaceuticals-inc-003766</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-005871</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teledyne-technologies-inc-000081</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-standard-holdings-inc-000103</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-063861</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/short-term-investments-trust-143738</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-castle-inc-005889</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-005863</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-electronics-inc-005892</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-005900</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primega-group-holdings-ltd-005897</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-144027</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chatham-lodging-trust-000039</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-005901</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-income-credit-strategies-fund-063716</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-006379</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archrock-inc-064007</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-005872</loc>
    <lastmod>2024-05-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birchbiomed-inc-005820</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clarivate-plc-000085</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hwh-international-inc-020769</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-005832</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qmmm-holdings-ltd-020640</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peloton-interactive-inc-005799</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/founder-group-ltd-005797</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-005829</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/livewire-group-inc-005798</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-005800</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viad-corp-005815</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-024372</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-005833</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diodes-inc-del-005805</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectrum-brands-holdings-inc-001386</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regeneron-pharmaceuticals-inc-000020</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monster-beverage-corp-005842</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heico-corp-000033</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-005843</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mci-income-fund-vii-llc-005847</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowhead-specialty-holdings-inc-024225</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entravision-communications-corp-005809</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-143106</loc>
    <lastmod>2024-05-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-044709</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/standard-biotools-inc-005791</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiiplus-inc-044560</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-005754</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-005721</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tanger-inc-000104</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nicholas-fund-inc-000001</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gct-semiconductor-holding-inc-063064</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exelixis-inc-000066</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ps-international-group-ltd-005733</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-023982</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-national-rochdale-select-strategies-fund-009814</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-023960</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indonesia-energy-corp-ltd-020430</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearwater-investment-trust-141647</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axxes-opportunistic-credit-fund-044814</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimumbank-holdings-inc-005792</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startengine-crowdfunding-inc-005701</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-alternative-investment-fund-ii-llc-005774</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evergy-inc-141497</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sim-acquisition-corp-i-005699</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-000072</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/site-centers-corp-141561</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultragenyx-pharmaceutical-inc-141579</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-financial-bankshares-inc-005789</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realpha-tech-corp-044813</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-summer-street-trust-000161</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-in-tech-inc-005782</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-006259</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basanite-inc-000771</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calumet-inc-de-141835</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-funds-062950</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-005781</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-paper-co-new-141765</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-005794</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-alternative-investment-fund-i-llc-005769</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c2-blockchain-inc-005752</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-lexington-private-markets-fund-141851</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webus-international-ltd-005734</loc>
    <lastmod>2024-05-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-005687</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-value-investors-trust-002264</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-international-ltd-000825</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northwest-pipe-co-017357</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adia-nutrition-inc-005697</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-apartment-growth-reit-inc-020320</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fst-corp-005694</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowhead-specialty-holdings-inc-005696</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/montrose-environmental-group-inc-061254</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/warrantee-inc-005663</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ezfill-holdings-inc-005633</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/creative-media-community-trust-corp-000021</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-005672</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-005698</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haleon-plc-062346</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-062384</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perceptive-capital-solutions-corp-005627</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexpoint-diversified-real-estate-trust-005669</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monster-beverage-corp-062564</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-steel-co-002111</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hbt-financial-inc-023726</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/m3-brigade-acquisition-v-corp-005641</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-inc-005691</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consolidated-edison-inc-005628</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-income-reit-llc-020321</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-oil-corp-000103</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powell-max-ltd-005688</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-enterprises-inc-005650</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11489-003671</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netclass-technology-inc-062487</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lendingtree-inc-003579</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cencora-inc-005690</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eos-inc-005695</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrived-homes-3-llc-000020</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/julong-holding-ltd-005675</loc>
    <lastmod>2024-05-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-005603</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-etf-trust-003900</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-006168</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-select-portfolios-000145</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chatham-lodging-trust-005598</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oncology-institute-inc-005599</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ashmore-funds-139469</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-fund-inc-061989</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hf-sinclair-corp-005568</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barclays-plc-000038</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federated-hermes-mdt-series-000597</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aa-mission-acquisition-corp-005580</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-005569</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-005588</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-005566</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-005602</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evercommerce-inc-005589</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hw-electro-co-ltd-005582</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-062123</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-2-llc-005611</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/washington-mutual-investors-fund-000527</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/click-holdings-ltd-005587</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steris-plc-000007</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-labs-ltd-005559</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gabelli-etfs-trust-006156</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conocophillips-062026</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enservco-corp-005567</loc>
    <lastmod>2024-05-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeside-holding-ltd-042763</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/master-trust-138146</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-capital-corp-061189</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astra-space-inc-005529</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/organon-co-000067</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookmount-explorations-inc-005522</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avnet-inc-061336</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/faro-technologies-inc-001077</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-funds-inc-138182</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-006064</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-star-products-inc-002806</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-005546</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tesseract-collective-inc-005484</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemcorp-commodities-alternative-products-fund-138408</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-005516</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commscope-holding-company-inc-005475</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-061086</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canada-goose-holdings-inc-138471</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-000016</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-4-usa-llc-005521</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthstream-inc-016667</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-005468</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-005545</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brighthouse-life-insurance-co-137874</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clarivate-plc-005524</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000711</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safe-pro-group-inc-005547</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctrl-group-ltd-043052</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/professionally-managed-portfolios-003300</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pearl-holdings-acquisition-corp-005523</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-005530</loc>
    <lastmod>2024-05-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canada-goose-holdings-inc-005453</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-005359</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-new-england-bancorp-inc-005980</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masterbrand-inc-005438</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phunware-inc-005422</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptiv-plc-000043</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calix-inc-000026</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-inc-060656</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xenia-hotels-resorts-inc-005367</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natural-resource-partners-lp-016216</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-060687</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middle-market-apollo-institutional-private-lending-137335</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monster-beverage-corp-005447</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hwh-international-inc-005436</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000365</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-standard-holdings-inc-005456</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-arrow-merger-corp-042405</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-060309</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-005445</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pg-e-recovery-funding-llc-005449</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ils-fixed-horizon-llc-005360</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ducommun-inc-de-137337</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-042436</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-022752</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-042442</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/glacier-bancorp-inc-137271</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-003273</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aja-holdco-inc-025755</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connectm-technology-solutions-inc-005440</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teledyne-technologies-inc-005358</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifecore-biomedical-inc-de-005384</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chart-industries-inc-005435</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-rx-systems-inc-005431</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chenghe-acquisition-ii-co-042132</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-042280</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archrock-inc-005392</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infint-acquisition-corp-019009</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-018922</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/future-vision-ii-acquisition-corp-005452</loc>
    <lastmod>2024-05-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venerable-variable-insurance-trust-060038</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-investment-trust-000084</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-bdc-inc-041700</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ys-re-raf-i-llc-059996</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-strategic-investment-co-005352</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-investment-funds-iii-000020</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-057575</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-005339</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-summer-street-trust-000083</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-135678</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/learn-spac-holdco-inc-025506</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cumulus-media-inc-005327</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-000504</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-line-inc-015927</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/home-bancshares-inc-000132</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-acquisition-v-co-060101</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-025333</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-electronics-inc-000073</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davita-inc-136175</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federated-hermes-money-market-obligations-trust-000572</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infint-acquisition-corp-005337</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brixmor-property-group-inc-059838</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onconetix-inc-005329</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-bdc-inc-041441</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-059954</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mimedx-group-inc-005325</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flyexclusive-inc-136177</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eaton-corp-plc-000017</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-income-credit-strategies-fund-060002</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-energy-infrastructure-fund-inc-041509</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ufp-industries-inc-000015</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-life-insurance-co-separate-account-b-059782</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-005341</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/integrated-ventures-inc-002702</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southwest-airlines-co-000065</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pros-holdings-inc-005345</loc>
    <lastmod>2024-05-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concentra-group-holdings-parent-inc-005308</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-century-logistics-bvi-ltd-005315</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/occidental-petroleum-corp-de-025207</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-018310</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boeing-co-000030</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-bdc-inc-041011</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aecom-005313</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-005299</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/verizon-abs-ii-llc-001749</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cascade-private-capital-fund-009102</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-global-ltd-005298</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-022410</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carriage-services-inc-005311</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cascade-private-capital-fund-009103</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forethought-life-insurance-co-059380</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-005256</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primoris-services-corp-007635</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life360-inc-135537</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-018533</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-059504</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-005312</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barnes-noble-education-inc-134731</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nika-pharmaceuticals-inc-000054</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regeneron-pharmaceuticals-inc-005254</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cotwo-advisors-physical-european-carbon-allowance-trust-005286</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-005276</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibannac-inc-003184</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barnes-noble-education-inc-134733</loc>
    <lastmod>2024-05-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-058983</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-variable-funds-trust-005770</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-005232</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orion-office-reit-inc-000062</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-digital-group-ltd-005231</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-inc-000032</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bimi-holdings-inc-040841</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-000040</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-018274</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/creative-media-community-trust-corp-005224</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-broadcast-group-llc-000003</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-mini-trust-btc-134385</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeo-energy-corp-005213</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-005207</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-square-investments-trust-002614</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-funds-trust-005779</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-018212</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/site-centers-corp-005209</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/707-cayman-holdings-ltd-005228</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alumis-inc-005222</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bequest-bonds-i-inc-005208</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-rutland-square-trust-ii-000141</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-005246</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-financial-opportunities-fund-003849</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-005237</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-040996</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strawberry-fields-reit-inc-018176</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-040736</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seritage-growth-properties-005223</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidus-investment-corp-133967</loc>
    <lastmod>2024-05-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetic-group-inc-005183</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/procore-technologies-inc-005194</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northwest-pipe-co-005190</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hain-celestial-group-inc-000032</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-018043</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astec-industries-inc-000030</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eve-mobility-acquisition-corp-040597</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-040483</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astra-space-inc-133375</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-132588</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-life-flexible-premium-variable-life-account-m-000189</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heico-corp-005173</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-quarry-inc-001051</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chesapeake-energy-corp-058097</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gopro-inc-000083</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-018138</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-005193</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fintech-scion-ltd-005179</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-life-flexible-premium-variable-life-account-m-000191</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-005162</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-005196</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/launch-one-acquisition-corp-005156</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bolt-projects-holdings-inc-005175</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-040257</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-005197</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitesse-energy-inc-000069</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-international-ltd-005169</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/life360-inc-005157</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-inc-005158</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-000111</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moonlake-immunotherapeutics-040464</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-005189</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-021078</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-005688</loc>
    <lastmod>2024-05-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-life-insurance-co-057240</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tegna-inc-005134</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hireright-holdings-corp-024435</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cracker-barrel-old-country-store-inc-057336</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eaton-corp-plc-005119</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aether-infrastructure-natural-resources-fund-005668</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onemednet-corp-017984</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-multi-asset-credit-fund-131705</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-life-insurance-co-separate-account-b-057247</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-024524</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inseego-corp-003010</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-057598</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lionheart-holdings-005143</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-132270</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zapata-computing-holdings-inc-131930</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-llc-132038</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bionexus-gene-lab-corp-005151</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/macquarie-etf-trust-000547</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingevity-corp-000062</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitesse-energy-inc-005120</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proficient-auto-logistics-inc-039898</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/acri-capital-merger-sub-i-inc-005117</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/montrose-environmental-group-inc-005129</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-005112</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthstream-inc-005124</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-005149</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evergy-metro-inc-005109</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000705</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/progress-software-corp-ma-005152</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enlightify-inc-005132</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gct-semiconductor-holding-inc-005137</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-005138</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-003126</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/college-retirement-equities-fund-001761</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calumet-inc-de-005131</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/creative-media-community-trust-corp-005128</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-005141</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternus-clean-energy-inc-040018</loc>
    <lastmod>2024-05-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cim-real-estate-finance-trust-inc-000035</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lendingtree-inc-005054</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/janus-detroit-street-trust-008661</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-005090</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-oil-corp-005033</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basanite-inc-005091</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/montana-technologies-corp-005101</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tcw-funds-inc-130737</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brighthouse-life-insurance-co-130276</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/home-bancshares-inc-005081</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-century-asset-allocation-portfolios-inc-000009</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locorr-investment-trust-003182</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eaton-corp-plc-000015</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monterey-capital-acquisition-corp-056975</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-002958</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zivo-bioscience-inc-005077</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-005097</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-century-asset-allocation-portfolios-inc-000007</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/independent-bank-group-inc-000077</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-017620</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gray-television-inc-014669</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calix-inc-005035</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lucid-group-inc-056942</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-real-estate-group-inc-056891</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silvaco-group-inc-020239</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adagio-medical-holdings-inc-005104</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-005103</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brighthouse-life-insurance-co-130284</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canada-goose-holdings-inc-131017</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/touchstone-funds-group-trust-130533</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proficient-auto-logistics-inc-005036</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-130884</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tenx-keane-acquisition-017755</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-005615</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-017677</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hbt-financial-inc-005034</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowhead-specialty-holdings-inc-020367</loc>
    <lastmod>2024-05-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catcha-investment-corp-038755</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robot-consulting-co-ltd-005016</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioceres-crop-solutions-corp-056300</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xoma-royalty-corp-005024</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lyft-inc-005026</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-new-england-bancorp-inc-005010</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-004981</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbdi-holdings-ltd-017559</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-bancorp-inc-md-129383</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-019811</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gem-industries-group-inc-002490</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sun-communities-inc-129344</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-005017</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-etf-trust-039084</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transit-pro-tech-inc-005000</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ashford-inc-005008</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nika-pharmaceuticals-inc-005004</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-017576</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metal-sky-star-acquisition-corp-004984</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-rutland-square-trust-ii-000134</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etao-international-co-ltd-005005</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-004986</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-004989</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barnes-noble-education-inc-005014</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brandywine-operating-partnership-l-p-004992</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barnes-noble-education-inc-005019</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-038982</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-024182</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-004982</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-steel-co-005023</loc>
    <lastmod>2024-05-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catcha-investment-corp-004921</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silvaco-group-inc-004922</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-004927</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-004944</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aptiv-plc-004892</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-017458</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barclays-plc-004879</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chenghe-acquisition-ii-co-004924</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-038355</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roblox-corp-000085</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coinbase-global-inc-127882</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-004939</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-funds-trust-000116</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-computing-inc-038362</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-002964</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-ereit-vii-llc-055667</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-004888</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/feutune-light-acquisition-corp-038685</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orasure-technologies-inc-127583</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mainstay-funds-trust-127607</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topgolf-callaway-brands-corp-004919</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fox-corp-004878</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-000031</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-023547</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-mini-trust-btc-004887</loc>
    <lastmod>2024-05-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ringcentral-inc-000029</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-005301</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gem-industries-group-inc-004831</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-income-reit-llc-004828</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-coastal-acquisition-corp-ii-125235</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indexiq-active-etf-trust-005467</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-income-credit-strategies-fund-054571</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-apartment-growth-reit-inc-004827</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-004837</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aduro-clean-technologies-inc-004829</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-rutland-square-trust-ii-000122</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invizyne-technologies-inc-004821</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-037898</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/erayak-power-solution-group-inc-037915</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locorr-investment-trust-002976</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onemednet-corp-004863</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boxabl-inc-017265</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delhi-bank-corp-037588</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-004782</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-037939</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/faro-technologies-inc-004811</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rectitude-holdings-ltd-004781</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-004789</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-central-investment-portfolios-ii-llc-000017</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/truist-financial-corp-000021</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upbound-group-inc-000093</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palo-alto-networks-inc-000008</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-125743</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/occidental-petroleum-corp-de-004826</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000212</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-004865</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-private-markets-fund-054667</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-004855</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natural-resource-partners-lp-004872</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masco-corp-de-005993</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neptune-rem-llc-054959</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zapata-computing-holdings-inc-004786</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/organon-co-004812</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/docgo-inc-004862</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-037833</loc>
    <lastmod>2024-04-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-037223</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-funds-insurance-series-000460</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-004745</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ducommun-inc-de-004769</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sable-offshore-corp-123247</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-004739</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sun-communities-inc-004727</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proficient-auto-logistics-inc-036889</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-004761</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-004755</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sealsq-corp-004757</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uranium-energy-corp-013817</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ufp-industries-inc-004726</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-insight-fund-054072</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cracker-barrel-old-country-store-inc-004751</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/popular-u-s-government-money-market-fund-llc-053902</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-004719</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-053733</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seatech-ventures-corp-004724</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoomcar-holdings-inc-037261</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-004738</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brixmor-operating-partnership-lp-004740</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ptl-ltd-004768</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mml-series-investment-fund-ii-054134</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mml-series-investment-fund-054124</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clarion-partners-real-estate-income-fund-inc-122387</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/daktronics-inc-sd-000014</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-iii-002349</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibannac-inc-004728</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-municipal-income-fund-inc-121013</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exelixis-inc-000048</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noventiq-holding-co-053269</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apple-inc-000061</loc>
    <lastmod>2024-04-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thrivent-mutual-funds-117247</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-036676</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/litman-gregory-funds-trust-117336</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-052997</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strawberry-fields-reit-inc-004642</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-rutland-square-trust-ii-000094</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orasure-technologies-inc-004638</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-048994</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onconetix-inc-036744</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-net-lease-reit-022480</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-etf-trust-117607</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2401-000456</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-016771</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thrivent-series-fund-inc-117241</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetics-mutual-funds-inc-002699</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-net-lease-inc-053066</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-inc-004708</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primoris-services-corp-004684</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whirlpool-corp-de-115963</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orion-office-reit-inc-004637</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bassett-furniture-industries-inc-013315</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2405-000457</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roblox-corp-004713</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-giant-inc-004712</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-004705</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pcm-fund-inc-117467</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innventure-inc-004679</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-004640</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-002651</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astra-space-inc-004654</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hong-kong-pharma-digital-technology-holdings-ltd-004711</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mode-mobile-inc-004653</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armlogi-holding-corp-036725</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-000702</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scotts-miracle-gro-co-000016</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kenilworth-systems-corp-004696</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-004651</loc>
    <lastmod>2024-04-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-004606</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merus-n-v-114316</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sable-offshore-corp-004595</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autozi-internet-technology-global-ltd-113440</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hudson-pacific-properties-inc-114370</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hireright-holdings-corp-004604</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambium-networks-corp-048352</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moa-funds-corp-114418</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-052012</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-051819</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-002327</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-004622</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-051765</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-048511</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-community-bancorp-inc-111815</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boxabl-inc-004626</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-052015</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beacon-pointe-multi-alternative-fund-002282</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-bancorp-inc-md-004608</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-048491</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-007729</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-015950</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-entertainment-corp-112065</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inhibrx-biosciences-inc-051497</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auor-capital-fund-v-llc-004601</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-016033</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-star-products-inc-002320</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyler-technologies-inc-000027</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canada-goose-holdings-inc-004620</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-000012</loc>
    <lastmod>2024-04-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-000009</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rapport-therapeutics-inc-004587</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/texxon-holding-ltd-004533</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/breeze-holdings-acquisition-corp-035904</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-bdc-inc-035927</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aecom-051401</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sanofi-108404</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armlogi-holding-corp-004591</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-005155</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-004535</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/verizon-master-trust-004545</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-fund-inc-051413</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lavoro-ltd-005687</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ringcentral-inc-000026</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-004553</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-carval-credit-opportunities-fund-109945</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-109751</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avrobio-inc-004577</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-funds-110209</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capitol-federal-financial-inc-000021</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qt-imaging-holdings-inc-110140</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gcl-global-holdings-ltd-004592</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-inc-004541</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conocophillips-004593</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-partners-inc-002878</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-district-bancorp-inc-051189</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tanger-properties-ltd-partnership-nc-004574</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novaccess-global-inc-000425</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-life-flexible-premium-variable-life-account-m-000148</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noventiq-holding-co-004528</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunamerica-series-trust-109059</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinclair-inc-004542</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/copt-defense-properties-000032</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ofs-credit-company-inc-000027</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-051299</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datum-one-series-trust-109744</loc>
    <lastmod>2024-04-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roblox-corp-000079</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starboard-investment-trust-000020</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-107253</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-004428</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hain-celestial-group-inc-004434</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bimi-holdings-inc-004448</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hercules-capital-inc-107030</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-004474</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-004446</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-004509</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-004515</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingevity-corp-004462</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flooidcx-corp-004437</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chesapeake-energy-corp-004516</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-004497</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrived-homes-4-llc-004429</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-general-life-insurance-co-004496</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transamerica-series-trust-106977</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-017493</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-catalyst-inc-000053</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-arrow-merger-corp-035366</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinetics-mutual-funds-inc-002477</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/site-centers-corp-107110</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inseego-corp-004498</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryojbaba-co-ltd-004517</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobix-labs-inc-004488</loc>
    <lastmod>2024-04-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-034922</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-002581</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-035019</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiiplus-inc-004370</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amgen-inc-105075</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/us-global-investors-funds-000150</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qmmm-holdings-ltd-015488</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valic-co-i-104329</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultragenyx-pharmaceutical-inc-004406</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-square-investments-trust-002218</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-004412</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-015588</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-003413</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-004395</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calamos-etf-trust-049729</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cim-real-estate-finance-trust-inc-004373</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nml-variable-annuity-account-a-105078</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-iii-002222</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sb-rh-holdings-llc-004371</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/master-trust-104037</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cero-therapeutics-holdings-inc-004426</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnbx-pharmaceuticals-inc-004407</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-050040</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-004413</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c3-bullion-inc-004424</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/russell-investment-funds-104267</loc>
    <lastmod>2024-04-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uranium-energy-corp-004348</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natixis-funds-trust-i-004001</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profunds-002750</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/members-life-insurance-co-000781</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capitol-federal-financial-inc-004302</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-049483</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-community-bancorp-inc-004333</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioceres-crop-solutions-corp-004293</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-ethereum-trust-eth-102978</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natixis-etf-trust-ii-004003</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/members-life-insurance-co-000799</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infint-acquisition-corp-015429</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tactical-investment-series-trust-004972</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diageo-plc-000017</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/driehaus-mutual-funds-007399</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/expro-group-holdings-n-v-012558</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gray-television-inc-004347</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-004311</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/independent-bank-group-inc-004335</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cim-opportunity-zone-fund-l-p-017009</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gemcorp-commodities-alternative-products-fund-004313</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/faro-technologies-inc-000971</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axxes-opportunistic-credit-fund-004344</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-004355</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deutsche-dws-investment-trust-000272</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sculptor-diversified-real-estate-income-trust-inc-000053</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centaur-mutual-funds-trust-002210</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-funds-trust-004316</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calumet-inc-de-103070</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-funds-trust-004326</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/members-life-insurance-co-000795</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-age-alpha-variable-funds-trust-004328</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambitions-enterprise-management-co-l-l-c-004346</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-multi-asset-credit-fund-004323</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-rutland-square-trust-ii-000081</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/actuate-therapeutics-inc-004337</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-034632</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-enhanced-us-direct-lending-fund-l-103069</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barclays-plc-005022</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-home-loan-mortgage-corp-000033</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-credit-income-fund-103042</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bny-mellon-investment-funds-v-inc-000014</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-004354</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-102908</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revolution-medicines-inc-102868</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-paper-co-new-004287</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axxes-private-markets-fund-034462</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snow-lake-resources-ltd-004319</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lucid-group-inc-004301</loc>
    <lastmod>2024-04-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-048504</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-lexington-private-markets-fund-004265</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-004286</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowhead-specialty-holdings-inc-004281</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-004245</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-variable-insurance-trust-001308</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/members-life-insurance-co-000761</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gem-industries-group-inc-002235</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/longduoduo-co-ltd-004257</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-national-mortgage-association-fannie-mae-000215</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cencora-inc-000065</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-phosphate-corp-000752</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/expedia-group-inc-000011</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-004282</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/source-capital-inc-de-048655</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/farm-bureau-life-variable-account-048649</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-lewis-capital-co-003924</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantumzyme-corp-004263</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aja-holdco-inc-020618</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-015143</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haleon-plc-004259</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-101279</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sabre-corp-100768</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lelantos-holdings-inc-004284</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/umb-financial-corp-100797</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connect-invest-ii-llc-004268</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aon-plc-100967</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-enterprises-inc-045638</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-enhanced-us-direct-lending-fund-l-inc-004271</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-of-america-separate-account-no-2-100825</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/talen-energy-corp-004244</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-004277</loc>
    <lastmod>2024-04-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-004204</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avnet-inc-004146</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-4-usa-llc-004206</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mbx-biosciences-inc-004189</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-004900</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-015064</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boeing-co-000016</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/upbound-group-inc-004147</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-004200</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-004180</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-004158</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xoma-corp-099328</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-004169</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/methode-electronics-inc-045192</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steris-plc-004219</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/theratechnologies-inc-099309</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lesaka-technologies-inc-008481</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tfs-financial-corp-000070</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-bdc-inc-004187</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sanmina-corp-000022</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invizyne-technologies-inc-015034</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cyber-apps-world-002209</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-015108</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lazard-retirement-series-inc-001302</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-002494</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coinbase-global-inc-004201</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inseego-corp-002503</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-star-products-inc-004202</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dror-ortho-design-inc-033826</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abpro-holdings-inc-004140</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-enhanced-securitized-income-fund-004177</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-004163</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golub-capital-bdc-inc-048359</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/truist-financial-corp-004217</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commonwealth-international-series-trust-002175</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantum-computing-inc-004198</loc>
    <lastmod>2024-04-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novaccess-global-inc-004136</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merus-n-v-004107</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/site-centers-corp-004121</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-004075</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ringcentral-inc-004129</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/basel-medical-group-ltd-004082</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imax-corp-097561</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wti-fund-xi-inc-004139</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-044612</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-004132</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cion-grosvenor-infrastructure-fund-004071</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/principal-life-insurance-co-047717</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/archer-investment-series-trust-000374</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seasons-series-trust-097936</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-entertainment-corp-004095</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-004111</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qt-imaging-holdings-inc-004101</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-004093</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brand-engagement-network-inc-004126</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-004110</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-maritime-corp-004103</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-products-chemicals-inc-000016</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-004088</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiaa-cref-funds-097128</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locorr-investment-trust-002370</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cracker-barrel-old-country-store-inc-047682</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-004118</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-net-lease-inc-004097</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shutterstock-inc-019996</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jinxin-technology-holding-co-033186</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concorde-international-group-ltd-004124</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voya-enhanced-securitized-income-fund-002545</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiaa-cref-life-funds-001296</loc>
    <lastmod>2024-04-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peloton-interactive-inc-000045</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avrobio-inc-095519</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fox-corp-096452</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-inc-002531</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-014648</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-000828</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-equity-series-inc-001435</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gabelli-multimedia-trust-inc-004811</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forethought-life-insurance-co-047345</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altc-acquisition-corp-047347</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-002368</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liquidity-services-inc-044433</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-entertainment-corp-096310</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/progress-software-corp-ma-000236</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triplepoint-venture-growth-bdc-corp-032982</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tegna-inc-044377</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-000041</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/owens-corning-096323</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/managed-portfolio-series-002346</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fathom-digital-manufacturing-corp-095456</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-bancorp-inc-md-096261</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moa-funds-corp-096048</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adient-plc-000062</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamco-global-gold-natural-resources-income-trust-004809</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monterey-capital-acquisition-corp-046918</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hc-capital-trust-047114</loc>
    <lastmod>2024-04-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leddartech-holdings-inc-032699</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-094909</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-014470</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ardent-health-partners-inc-004004</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-003995</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/churchill-capital-corp-ix-cayman-094910</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scotts-miracle-gro-co-003986</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-043913</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-003990</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sable-offshore-corp-094656</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nanophase-technologies-corp-003997</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gauzy-ltd-032679</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-046629</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/learn-spac-holdco-inc-019679</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marex-group-plc-093921</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boeing-co-003989</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-004006</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nomura-holdings-inc-093857</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-003975</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-003977</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuller-h-b-co-011854</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-ii-007131</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sl-investment-corp-046841</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/glacier-bancorp-inc-003984</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-mini-trust-btc-094901</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeside-holding-ltd-032444</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-electronics-inc-004009</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kioni-holdings-ltd-000005</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freedom-holding-corp-000028</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibannac-inc-002350</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-000727</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roblox-corp-003987</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conx-corp-004007</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/breeze-holdings-acquisition-corp-003992</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avnet-inc-000011</loc>
    <lastmod>2024-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-funds-series-trust-i-092763</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-003972</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lavoro-ltd-003974</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smurfit-westrock-ltd-046370</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-products-chemicals-inc-003919</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-credit-income-fund-092952</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accelerant-holdings-003934</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palo-alto-networks-inc-003916</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-003915</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oklo-inc-003937</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graf-global-corp-003973</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-004686</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeside-holding-ltd-003965</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davita-inc-003923</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000336</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chesapeake-energy-corp-046358</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autozi-internet-technology-global-ltd-003971</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/powell-max-ltd-003952</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sanofi-003917</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jinxin-technology-holding-co-003941</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-003964</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiliti-inc-de-092472</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bingex-ltd-003938</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/braemar-hotels-resorts-inc-000066</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-003962</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etao-international-co-ltd-032197</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioceres-crop-solutions-corp-046262</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ofs-credit-company-inc-000022</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-003949</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fe-battery-metals-corp-000039</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-ii-093328</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aureus-greenway-holdings-inc-003942</loc>
    <lastmod>2024-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kioni-holdings-ltd-003880</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/benchmark-real-estate-investment-fund-llc-003909</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-12-month-natural-gas-fund-lp-000163</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wildermuth-fund-031927</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neptune-rem-llc-003859</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/umb-financial-corp-003864</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnbx-pharmaceuticals-inc-002261</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collaborative-investment-series-trust-004634</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-003866</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/merit-medical-systems-inc-003905</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/health-catalyst-inc-003890</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qmmm-holdings-ltd-003873</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-014148</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellchange-holdings-co-ltd-003874</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-12-month-oil-fund-lp-000164</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orasure-technologies-inc-091900</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hireright-holdings-corp-003865</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gopro-inc-003888</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lkcm-funds-000291</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ameren-corp-000085</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/copt-defense-properties-003867</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/daktronics-inc-sd-000011</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-nuclear-energy-inc-014256</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-s3-private-markets-fund-092226</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-004461</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bassett-furniture-industries-inc-003870</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-exchange-traded-fund-trust-091760</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000161</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noventiq-holding-co-045962</loc>
    <lastmod>2024-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-031650</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venerable-variable-insurance-trust-045377</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fathom-digital-manufacturing-corp-003781</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liquidity-services-inc-003780</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-014054</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inseego-corp-003844</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/expedia-group-inc-003851</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nanoviricides-inc-045423</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coherent-corp-003756</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lockheed-martin-corp-000044</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usa-opportunity-income-one-inc-014118</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steris-plc-000003</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delhi-bank-corp-003842</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/braemar-hotels-resorts-inc-003852</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-003848</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoomcar-holdings-inc-003755</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/erayak-power-solution-group-inc-003782</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stak-inc-003779</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-003850</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-exchange-traded-funds-inc-001413</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southwest-airlines-co-003857</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stirling-hotels-resorts-inc-045203</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sps-commerce-inc-000041</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-003771</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-014126</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canada-goose-holdings-inc-090973</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revolution-medicines-inc-003828</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/co2-energy-transition-corp-031556</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-090319</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royal-gold-inc-003843</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-credit-opportunities-fund-001266</loc>
    <lastmod>2024-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triumph-group-inc-042663</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concentra-group-holdings-parent-inc-003738</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-015305</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-income-reit-llc-013999</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sabre-corp-003708</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-003728</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/owens-corning-003730</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-quarry-inc-003744</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/feutune-light-acquisition-corp-031072</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-natural-resources-inc-003746</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-015160</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-015125</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bw-lpg-ltd-044628</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-apartment-growth-reit-inc-013993</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiyu-holdings-inc-031164</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-phosphate-corp-003749</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/godaddy-inc-000053</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eaton-corp-plc-003729</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/theratechnologies-inc-003743</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-ii-006980</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-products-chemicals-inc-000014</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cooper-companies-inc-003710</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/expro-group-holdings-n-v-003733</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teva-pharmaceutical-industries-ltd-089481</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartford-series-fund-inc-089640</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vistek-ltd-003705</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exelixis-inc-000042</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/battalion-oil-corp-044782</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sanmina-corp-003727</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mueller-water-products-inc-000031</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-003752</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viant-technology-inc-015245</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leopard-energy-inc-003713</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avrobio-inc-003736</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-002218</loc>
    <lastmod>2024-04-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cencora-inc-003694</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-bancshares-inc-ms-000014</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diameter-credit-co-088775</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fifth-district-bancorp-inc-003667</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lmp-capital-income-fund-inc-088580</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearbridge-energy-midstream-opportunity-fund-inc-088615</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tetra-tech-inc-044128</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usca-all-terrain-fund-002260</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diageo-plc-003668</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000632</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-015092</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-acquisition-corp-cayman-islands-002257</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-12-month-natural-gas-fund-lp-003702</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-030822</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-000009</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/embecta-corp-030768</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astec-industries-inc-003672</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/faro-technologies-inc-003681</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-003686</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maison-luxe-inc-003670</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amgen-inc-003674</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-018363</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-015066</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-12-month-oil-fund-lp-003704</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-030903</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-mini-trust-btc-003689</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/springview-holdings-ltd-030773</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connectm-technology-solutions-inc-003698</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indexiq-active-etf-trust-004483</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indonesia-energy-corp-ltd-003699</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barclays-plc-003696</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locorr-investment-trust-002273</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/city-office-reit-inc-003693</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-004520</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gray-television-inc-011245</loc>
    <lastmod>2024-04-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-013160</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/methode-electronics-inc-003619</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-003662</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legg-mason-etf-investment-trust-087499</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amentum-holdings-inc-003657</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/masco-corp-de-003645</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chagee-holdings-ltd-003637</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11363-002698</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netease-inc-043441</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-003640</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-institutional-income-fund-043713</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keypath-education-international-inc-030453</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-national-life-insurance-co-000034</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-wilson-holdings-inc-003638</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-nuclear-energy-inc-003660</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smurfit-westrock-ltd-003622</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11371-002700</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-asset-investment-grade-defined-opportunity-trust-inc-086994</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-030517</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lamb-weston-holdings-inc-000022</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trident-digital-tech-holdings-ltd-003625</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hi-great-group-holding-co-003664</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-asset-global-corporate-defined-opportunity-fund-inc-087003</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inhibrx-biosciences-inc-003644</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cotwo-advisors-physical-european-carbon-allowance-trust-030503</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-003659</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-003628</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiliti-inc-de-003634</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ewsb-bancorp-inc-md-003655</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-003666</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-003661</loc>
    <lastmod>2024-04-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tradewinds-universal-003579</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthew-25-fund-000001</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exodus-movement-inc-003607</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/co2-energy-transition-corp-003563</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-029962</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xoma-royalty-corp-003601</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-003606</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-002204</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/karyopharm-therapeutics-inc-086060</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conocophillips-043057</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomz-inc-003582</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-investment-corporation-de-085452</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capitol-series-trust-001965</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tfs-financial-corp-003587</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lamb-weston-holdings-inc-003596</loc>
    <lastmod>2024-04-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-000007</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enhabit-inc-000045</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eightco-holdings-inc-012875</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-003541</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apple-inc-003505</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cracker-barrel-old-country-store-inc-003547</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-elm-capital-corp-003008</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arthur-j-gallagher-co-084779</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-017327</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-003491</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-003525</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-national-life-insurance-co-000029</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ul-solutions-inc-014220</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-003519</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-coastal-acquisition-corp-ii-084823</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adient-plc-003502</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/colorado-bondshares-a-tax-exempt-fund-084597</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-entertainment-corp-003546</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jinxin-technology-holding-co-029081</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-003518</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-003499</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrowmark-financial-corp-042544</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ps-international-group-ltd-003544</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uranium-energy-corp-010676</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000093</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calvert-fund-000350</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-metals-co-084142</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-042158</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-000012</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2395-000355</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentous-holdings-corp-002140</loc>
    <lastmod>2024-04-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/actuate-therapeutics-inc-003447</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pinstripes-holdings-inc-014168</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kayne-anderson-bdc-inc-028266</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tegna-inc-003457</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentous-holdings-corp-002066</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-credit-solutions-fund-083110</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seatech-ventures-corp-003469</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-004273</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-014086</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-003464</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eq-advisors-trust-083575</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/midcap-financial-investment-corp-083541</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/broadridge-financial-solutions-inc-000022</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexstar-media-group-inc-003455</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-municipal-credit-income-fund-083315</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubrik-inc-083659</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gogo-inc-038981</loc>
    <lastmod>2024-04-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noventiq-holding-co-003423</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-003419</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/porsche-auto-funding-llc-082021</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-003398</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuanbao-inc-003428</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-003411</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-000532</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-net-lease-reit-003412</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/junee-ltd-028114</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hain-celestial-group-inc-000029</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volatility-shares-trust-004231</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-001576</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yummies-inc-003388</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douglas-emmett-inc-000015</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-003413</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aon-plc-082095</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pomona-investment-fund-041096</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whole-earth-brands-inc-003418</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectrum-brands-holdings-inc-000830</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freedom-holding-corp-003424</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnl-strategic-capital-llc-004215</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-bancorp-inc-md-003417</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-028166</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capitol-federal-financial-inc-000017</loc>
    <lastmod>2024-03-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mexico-equity-income-fund-inc-001997</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immrsiv-inc-011623</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-003350</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-026927</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-003356</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-inc-003357</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-enhanced-income-trust-040698</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-003364</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-variable-insurance-products-trust-079843</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lockheed-martin-corp-003362</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osr-holdings-inc-003375</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-038179</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-express-inc-000101</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hps-corporate-capital-solutions-fund-080257</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/godaddy-inc-003372</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brillia-inc-003348</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-003363</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ariel-investment-trust-081215</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whirlpool-corp-de-003338</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000033</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certiplex-corp-003346</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arbor-realty-trust-inc-013646</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mode-mobile-inc-011717</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/embecta-corp-003341</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calumet-inc-de-003359</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-003374</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-vi-002539</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/popular-u-s-government-money-market-fund-llc-040288</loc>
    <lastmod>2024-03-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-009637</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-the-james-financial-group-inc-000068</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cpg-focused-access-fund-llc-039722</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ameren-illinois-co-003313</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alger-funds-078975</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-giant-inc-026389</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aecom-003324</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/servicetitan-inc-003328</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jbs-b-v-078250</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellchange-holdings-co-ltd-026644</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locafy-ltd-011408</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kioni-holdings-ltd-000003</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-003316</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/above-food-ingredients-inc-039782</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orchestra-biomed-holdings-inc-039762</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-credit-solutions-fund-078930</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legacy-education-inc-003326</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alger-etf-trust-078978</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-iii-006502</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-comvest-senior-lending-fund-078661</loc>
    <lastmod>2024-03-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubric-capital-management-lp-000714</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figure-certificate-co-000808</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xcel-energy-inc-000055</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/junee-ltd-003278</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-trust-005129</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-003284</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-003245</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-011357</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-003294</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-003241</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sps-commerce-inc-003279</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-studios-inc-003248</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-003300</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silvaco-group-inc-003291</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/springview-holdings-ltd-003244</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-003968</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diageo-plc-000012</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stirling-hotels-resorts-inc-003301</loc>
    <lastmod>2024-03-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triumph-group-inc-003215</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-000043</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-012947</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mrc-global-inc-003236</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mesa-laboratories-inc-co-009174</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fresh2-group-ltd-025523</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/csx-corp-000012</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xuhang-holdings-ltd-075870</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/broadridge-financial-solutions-inc-003221</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greentree-hospitality-group-ltd-038353</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambitions-enterprise-management-co-l-l-c-003231</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/big-tree-cloud-holdings-ltd-025725</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/above-food-ingredients-inc-003201</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-001883</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qmmm-holdings-ltd-011141</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caseys-general-stores-inc-003895</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-011170</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-003935</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/echostar-corp-003237</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/symetra-life-insurance-co-000012</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-011098</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seatech-ventures-corp-011079</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-bancshares-inc-ms-003230</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-003198</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-011196</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steward-funds-inc-076532</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pegasus-topco-b-v-038384</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tradewinds-universal-000427</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctrl-group-ltd-003212</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monterey-capital-acquisition-corp-038443</loc>
    <lastmod>2024-03-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steris-plc-003167</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-025077</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-075614</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-003144</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anbio-biotechnology-003186</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-000603</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-025111</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smurfit-westrock-ltd-037931</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-001620</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ibotta-inc-012710</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-037962</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centuri-holdings-inc-075234</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alps-etf-trust-006285</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enhabit-inc-003166</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duke-energy-progress-llc-037965</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proficient-auto-logistics-inc-003190</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-4-usa-llc-003182</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-003185</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xoma-corp-075293</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-acquisition-corp-cayman-islands-003189</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-003170</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arbor-realty-trust-inc-003171</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-003191</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-037638</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-003192</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conocophillips-003181</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aon-plc-003147</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiiplus-inc-025030</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altair-international-corp-003188</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-014874</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-075350</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gray-television-inc-003184</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/co2-energy-transition-corp-025222</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/saba-capital-income-opportunities-fund-002570</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lesaka-technologies-inc-003142</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caterpillar-inc-037594</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-037903</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-000264</loc>
    <lastmod>2024-03-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-express-inc-003128</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/richtech-robotics-inc-003095</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chesapeake-energy-corp-003132</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1-800-flowers-com-inc-008788</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spinnaker-etf-series-000037</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hudson-pacific-properties-l-p-003096</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/karyopharm-therapeutics-inc-003085</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-giant-inc-003079</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stak-inc-003112</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/via-renewables-inc-014632</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-technology-income-corp-073950</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locorr-investment-trust-001850</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/contineum-therapeutics-inc-073237</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-073964</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bw-lpg-ltd-003118</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keypath-education-international-inc-003135</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-024682</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/india-fund-inc-037258</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-realty-trust-inc-003103</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boxabl-inc-003110</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centuri-holdings-inc-003094</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-024667</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scage-future-003104</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-2-llc-003134</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-entertainment-corp-073693</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fe-battery-metals-corp-003081</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-003082</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-national-mortgage-association-fannie-mae-003120</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-012450</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-024685</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-024849</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-010789</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federal-home-loan-mortgage-corp-003121</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/echostar-corp-037465</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shutterstock-inc-003119</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locorr-investment-trust-001849</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variant-impact-fund-006276</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lamb-weston-holdings-inc-000006</loc>
    <lastmod>2024-03-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-sirius-xm-holdings-inc-036730</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/taro-pharmaceutical-industries-ltd-072758</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apple-inc-000042</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orasure-technologies-inc-003069</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-access-income-fund-006237</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunrise-real-estate-group-inc-003034</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ibotta-inc-003063</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xuhang-holdings-ltd-003013</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-vi-000007</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/founder-group-ltd-003005</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yy-group-holding-ltd-024312</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-072760</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scandium-international-mining-corp-008679</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usa-opportunity-income-one-inc-003057</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southwest-airlines-co-000050</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mesa-laboratories-inc-co-003035</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/match-group-inc-003009</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/peloton-interactive-inc-003061</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greene-county-bancorp-inc-000107</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imax-corp-003041</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cracker-barrel-old-country-store-inc-036734</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensasure-technologies-inc-024245</loc>
    <lastmod>2024-03-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gogo-inc-002999</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-acquisition-corp-002981</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exelixis-inc-003001</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-024038</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-002989</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-metals-co-002953</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-002951</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-nuclear-energy-inc-010525</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akso-health-group-002985</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-ils-interval-fund-000057</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-002992</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-008484</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/daktronics-inc-sd-002988</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-municipal-high-income-opportunities-fund-inc-000059</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-023888</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hi-great-group-holding-co-024105</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-002976</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arthur-j-gallagher-co-002978</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xcel-energy-inc-002997</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-002984</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-002950</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canada-goose-holdings-inc-002969</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoomcar-holdings-inc-024017</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aprinoia-therapeutics-inc-014096</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/midcap-financial-investment-corp-071827</loc>
    <lastmod>2024-03-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-003628</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biofrontera-inc-002921</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-003659</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/separate-account-eq-of-venerable-insurance-annuity-co-000021</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelyst-inc-011701</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fox-corp-002935</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-000444</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysx-tech-co-ltd-002923</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ubs-series-funds-069781</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-006614</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sculptor-diversified-real-estate-income-trust-inc-002941</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-010393</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/4front-ventures-corp-069800</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-002933</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearmind-medicine-inc-023614</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-002934</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-federation-of-labor-congress-of-industrial-organiza-004704</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-real-assets-fund-llc-002242</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-multi-manager-real-estate-income-fund-llc-002244</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scantech-ai-systems-inc-002943</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forethought-life-insurance-co-035432</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-003284</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-069633</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yy-group-holding-ltd-002929</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-002915</loc>
    <lastmod>2024-03-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wti-fund-xi-inc-013471</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stagewise-strategies-corp-002888</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seac-ii-corp-069372</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-002862</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleancore-solutions-inc-022999</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-capital-corp-022873</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avnet-inc-002887</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ul-solutions-inc-002861</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysmd-llc-035050</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aerovironment-inc-000227</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-002910</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-001641</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyson-foods-inc-000061</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-010038</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sb-rh-holdings-llc-002880</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duke-energy-progress-sc-storm-funding-llc-002867</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hain-celestial-group-inc-002895</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-002889</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allianz-life-of-ny-variable-account-c-000001</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-035124</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quantumzyme-corp-002853</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-wiley-sons-inc-000032</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-010032</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artisan-partners-funds-inc-003600</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xponential-fitness-inc-069262</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fibrobiologics-inc-010096</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boundless-bio-inc-068520</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-002908</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douglas-emmett-inc-002882</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-011526</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cymabay-therapeutics-inc-069162</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nomura-holdings-inc-002872</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biovie-inc-000107</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/taro-pharmaceutical-industries-ltd-002873</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-002852</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mesa-laboratories-inc-co-007958</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuller-h-b-co-002865</loc>
    <lastmod>2024-03-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleancore-solutions-inc-002822</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-002045</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-east-coast-opportunistic-reit-llc-002784</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-credit-card-limited-partnership-034536</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/model-n-inc-000085</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diversified-energy-co-plc-002820</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/locafy-ltd-002787</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-alternative-solutions-trust-034280</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-power-group-ltd-022614</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accenture-plc-000099</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioceres-crop-solutions-corp-002818</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-001482</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-002790</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neptune-rem-llc-034591</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-002830</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ault-alliance-inc-004543</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sanmina-corp-000019</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lionsgate-studios-corp-002832</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tanico-inc-001207</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xperi-inc-002821</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-metals-co-067405</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spyre-therapeutics-inc-067912</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-commercial-real-estate-finance-trust-inc-067945</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-000016</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fair-isaac-corp-067876</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sps-commerce-inc-000019</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-alphadex-fund-002043</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centurion-acquisition-corp-002819</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ancora-advisors-llc-010000</loc>
    <lastmod>2024-03-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dgi-investment-trust-001681</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connexa-sports-technologies-inc-002776</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biovie-inc-002761</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/air-products-chemicals-inc-002767</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kohls-corp-000055</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyson-foods-inc-002744</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tetra-tech-inc-002781</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-003442</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnl-strategic-capital-llc-002768</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/breeze-holdings-acquisition-corp-022261</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/progress-software-corp-ma-002755</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-002748</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noventiq-holding-co-033921</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lamb-weston-holdings-inc-002743</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boundless-bio-inc-002778</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-002769</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-smart-tech-002749</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-002741</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-002766</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-hereford-street-trust-000027</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invizyne-technologies-inc-002783</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hormel-foods-corp-de-000013</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/above-food-ingredients-inc-033934</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smurfit-westrock-ltd-002762</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/norfolk-southern-corp-002770</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000018</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensasure-technologies-inc-002763</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-entertainment-group-inc-002742</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/csx-corp-002780</loc>
    <lastmod>2024-03-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reelcause-inc-002695</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madison-square-garden-entertainment-corp-002733</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-033588</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stratcap-digital-infrastructure-reit-inc-002682</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imax-corp-066050</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-star-holding-co-ltd-002697</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sable-offshore-corp-002739</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cpg-vintage-access-fund-vii-llc-033317</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diageo-plc-002699</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adagio-medical-holdings-inc-002707</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbc-funds-trust-065762</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/breeze-holdings-acquisition-corp-002677</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metal-sky-star-acquisition-corp-002698</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cpg-focused-access-fund-llc-033499</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-066165</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-021691</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plum-acquisition-corp-i-021873</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-006204</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tanico-inc-002678</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roth-ch-acquisition-v-co-002730</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-phosphate-corp-000516</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greene-county-bancorp-inc-002681</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelyst-inc-002703</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferguson-plc-065731</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/51talk-online-education-group-033197</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-033625</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pegasus-topco-b-v-033545</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avrobio-inc-002720</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onconetix-inc-002696</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-services-group-inc-002705</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-technical-institute-inc-000035</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-002683</loc>
    <lastmod>2024-03-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adverum-biotechnologies-inc-002637</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-002661</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reddit-inc-010138</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fe-battery-metals-corp-000025</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/integrated-ventures-inc-002641</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-income-opportunities-fund-065054</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roots-real-estate-investment-community-i-llc-002663</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trian-fund-management-l-p-002362</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cpg-vintage-access-fund-vii-llc-032932</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cancervax-inc-009517</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caterpillar-inc-002665</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1-800-flowers-com-inc-002652</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-009569</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zspace-inc-002667</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/taro-pharmaceutical-industries-ltd-064274</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mode-mobile-inc-002666</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dolby-laboratories-inc-010258</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/teva-pharmaceutical-industries-ltd-002625</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-002628</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diginex-ltd-002638</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-002662</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-000047</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-002664</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-000133</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greentree-hospitality-group-ltd-002670</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-002640</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiyu-holdings-inc-002645</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-002672</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kohls-corp-002646</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visa-inc-064813</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-000408</loc>
    <lastmod>2024-03-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miso-robotics-inc-032584</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eureka-acquisition-corp-021030</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-003325</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-020992</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-032586</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boundless-bio-inc-063723</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/warrior-met-coal-inc-002585</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-003314</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-001644</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duke-energy-progress-llc-032489</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-021140</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-acceptance-corp-000017</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seac-ii-corp-063939</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fox-corp-063297</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-002580</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spinnaker-etf-series-000023</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-002603</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-002592</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spyre-therapeutics-inc-002607</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leddartech-holdings-inc-002584</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-haven-net-reit-032451</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kioni-holdings-ltd-002588</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleancore-solutions-inc-021068</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intuit-inc-000018</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-002579</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-002590</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sow-good-inc-002583</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-009421</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-003301</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-009393</loc>
    <lastmod>2024-03-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-credit-solutions-fund-062224</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-002556</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-etf-trust-000161</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onestream-inc-002538</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisorshares-trust-001408</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-006887</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-express-inc-000088</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delaware-wilshire-private-markets-fund-005483</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bimi-holdings-inc-002551</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/broadcom-inc-000013</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kohls-corp-000051</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certiplex-corp-000327</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-002529</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-institutional-income-fund-031963</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/midland-national-life-insurance-co-000007</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-holdings-trust-002528</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bill-holdings-inc-000015</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/southwest-airlines-co-002517</loc>
    <lastmod>2024-03-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mesa-laboratories-inc-co-002485</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11341-001775</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apple-inc-002512</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferguson-plc-002497</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-002482</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-steel-co-000686</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-011804</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000008</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-health-network-solutions-008987</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyson-foods-inc-000058</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-002489</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-008958</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novusterra-inc-002490</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleancore-solutions-inc-002505</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stirling-hotels-resorts-inc-031536</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenbrier-companies-inc-060992</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angiodynamics-inc-011791</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-009046</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-002734</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wing-yip-food-holdings-group-ltd-020369</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cracker-barrel-old-country-store-inc-002498</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellchange-holdings-co-ltd-002508</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-002516</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-002510</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lionsgate-studios-corp-002488</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-002506</loc>
    <lastmod>2024-03-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eightco-holdings-inc-002435</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/free-flow-inc-002439</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aprinoia-therapeutics-inc-002444</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accenture-plc-002458</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dror-ortho-design-inc-002465</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nushares-etf-trust-059414</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ault-alliance-inc-002438</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-003095</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cre8-enterprise-ltd-002471</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logistic-properties-of-the-americas-008922</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/openlocker-holdings-inc-002469</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maxsmaking-inc-002470</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capitol-federal-financial-inc-002457</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solventum-corp-009298</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-020127</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rekor-systems-inc-002464</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palisades-venture-inc-002468</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reaves-utility-income-fund-003108</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-011210</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epsium-enterprise-ltd-002477</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-acquisition-corp-001356</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reddit-inc-002441</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-002453</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mitsubishi-ufj-financial-group-inc-058579</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-trust-004103</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-001325</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-national-life-insurance-co-of-new-york-000003</loc>
    <lastmod>2024-03-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubrik-inc-002431</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelyst-inc-008721</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ac-partners-inc-001274</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sps-commerce-inc-002428</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-002426</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snow-lake-resources-ltd-005297</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fair-isaac-corp-002427</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-019648</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-commercial-real-estate-finance-trust-inc-002402</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-002418</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-001301</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enviro-farm-systems-inc-002396</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-002430</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nri-real-estate-investment-technology-inc-002421</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-030251</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-002415</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/go-green-global-technologies-corp-002434</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-structured-return-strategy-fund-001552</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-development-ereit-llc-030620</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kiora-pharmaceuticals-inc-002419</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-power-x-inc-002429</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-health-network-solutions-002394</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-019697</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-002410</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-corp-057182</loc>
    <lastmod>2024-03-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-square-investments-trust-001329</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-line-inc-002338</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cancervax-inc-002378</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-001263</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-002334</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-enterprises-inc-002361</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ac-partners-inc-002326</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mint-inc-ltd-002340</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/norfolk-southern-corp-002337</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-005027</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bolt-projects-holdings-inc-002320</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-select-exec-separate-acct-pacific-life-ins-029895</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-net-lease-reit-002321</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-029818</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cymabay-therapeutics-inc-002381</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/via-renewables-inc-002335</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spyre-therapeutics-inc-055983</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-005030</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c2-blockchain-inc-002351</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ubs-series-funds-056187</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-018913</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tetra-tech-inc-029888</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-002325</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trust-for-advised-portfolios-001506</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/primark-private-equity-investments-fund-001309</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-002363</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenatech-inc-002358</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astera-labs-inc-056218</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sohu-com-ltd-054472</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-008466</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-002336</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solventum-corp-002348</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/premium-catering-holdings-ltd-002356</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/constellium-se-056368</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/popular-u-s-government-money-market-fund-llc-029838</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scandium-international-mining-corp-002328</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bioceres-crop-solutions-corp-030040</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toppoint-holdings-inc-002372</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yuanbao-inc-002360</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-000335</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trugolf-holdings-inc-002327</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercurity-fintech-holding-inc-008520</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-002371</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-029542</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-wiley-sons-inc-002322</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lumentum-holdings-inc-002354</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paysafe-ltd-023688</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-008266</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miso-robotics-inc-002355</loc>
    <lastmod>2024-03-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-000003</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logistic-properties-of-the-americas-002313</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coty-inc-000012</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-merk-gold-trust-018717</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ioneer-ltd-001633</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-029529</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-001631</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ivy-funds-000661</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-001679</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-001663</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-001661</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collective-audience-inc-018568</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-001662</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/visa-inc-002300</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mueller-water-products-inc-002277</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uranium-energy-corp-002308</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibannac-inc-002275</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yiren-digital-ltd-028973</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fe-battery-metals-corp-001686</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zoomcar-holdings-inc-002276</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nushares-etf-trust-052480</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inhibrx-biosciences-inc-002307</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-000004</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reitar-logtech-holdings-ltd-001648</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-001658</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commercial-metals-co-002310</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-001687</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-summer-street-trust-000001</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winnebago-industries-inc-001683</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-001680</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-acquisition-corp-002305</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-plus-corp-001660</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tamboran-resources-corp-002294</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-flexible-real-estate-income-fund-053752</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-002304</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vast-renewables-ltd-029456</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-002272</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hormel-foods-corp-de-002283</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-000005</loc>
    <lastmod>2024-02-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collective-audience-inc-002238</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/precision-optics-corporation-inc-001235</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neptune-rem-llc-002211</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kohls-corp-002247</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-lane-inc-000012</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-technical-institute-inc-002212</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hafnia-ltd-002253</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-002239</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connectm-technology-solutions-inc-002255</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maiden-holdings-ltd-000005</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearmind-medicine-inc-002233</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-steel-co-002235</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/staar-surgical-co-021609</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/4front-ventures-corp-002221</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-002258</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/recon-technology-ltd-002229</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dolby-laboratories-inc-002225</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meiwu-technology-co-ltd-008131</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-002222</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-funds-i-050029</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/taro-pharmaceutical-industries-ltd-002241</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-001208</loc>
    <lastmod>2024-02-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-002197</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/six-circles-trust-047346</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astera-labs-inc-002163</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microbot-medical-inc-002193</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/talen-energy-corp-002184</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-004532</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-churchill-direct-lending-corp-007325</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-institutional-liquidity-funds-028253</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-ridge-trust-047583</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pegasus-topco-b-v-028274</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-001136</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-002179</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-express-inc-002185</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hps-corporate-capital-solutions-fund-048237</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aureus-greenway-holdings-inc-002203</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-asset-global-high-income-fund-inc-002187</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tronox-holdings-plc-002178</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/warrantee-inc-002188</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacific-select-exec-separate-acct-pacific-life-ins-002189</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bit-brother-ltd-002204</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fox-corp-002186</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-028354</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-002196</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holdco-nuvo-group-d-g-ltd-001143</loc>
    <lastmod>2024-02-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-002151</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oyocar-group-inc-002150</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-real-estate-debt-fund-002132</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aerovironment-inc-002134</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/diameter-credit-co-002129</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ps-international-group-ltd-002123</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-series-trust-vi-000038</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-credit-income-fund-002140</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yimutian-inc-002142</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cion-grosvenor-infrastructure-fund-002126</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invech-holdings-inc-002115</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-002715</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-007770</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-002145</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aprinoia-therapeutics-inc-009420</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-square-investments-trust-001113</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-002143</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ac-partners-inc-001174</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-infrastructure-income-fund-001082</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iqstel-inc-002111</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-002698</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jx-luxventure-ltd-016942</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-haven-net-reit-002099</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agiiplus-inc-002100</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/engene-holdings-inc-046585</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gauzy-ltd-002144</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/above-food-ingredients-inc-002109</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caseys-general-stores-inc-002104</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-002101</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-002707</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/springview-holdings-ltd-002102</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-inc-002120</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-real-estate-debt-fund-002139</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apimeds-pharmaceuticals-us-inc-002122</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiyu-holdings-inc-016947</loc>
    <lastmod>2024-02-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-001157</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bill-holdings-inc-002080</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logistic-properties-of-the-americas-007673</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stirling-hotels-resorts-inc-002049</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intuit-inc-002067</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-001099</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-001704</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innventure-inc-002048</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/model-n-inc-002061</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambria-etf-trust-016411</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-002073</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-allocation-target-shares-044247</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-corp-002076</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-hawk-acquisition-corp-001094</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-002060</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-sand-inc-000019</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snow-lake-resources-ltd-002051</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-002069</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neos-etf-trust-002679</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-funds-iv-044098</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nova-minerals-ltd-002092</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/separate-account-eq-of-venerable-insurance-annuity-co-000011</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-steel-corp-027182</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-002071</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-portfolios-series-71-026858</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unique-logistics-international-inc-007649</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyageur-tax-free-funds-000632</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-002088</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ivy-funds-000639</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-001150</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-trust-ii-044177</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fabrinet-000012</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cotwo-advisors-physical-european-carbon-allowance-trust-002054</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holdco-nuvo-group-d-g-ltd-002078</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/igta-merger-sub-ltd-002081</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunities-fund-inc-003836</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ge-vernova-llc-000531</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-002084</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-etf-trust-027128</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-019143</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-007670</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-002059</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-acquisition-corp-cayman-islands-001087</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-002050</loc>
    <lastmod>2024-02-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-002613</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-016217</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waycross-independent-trust-001076</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reddit-inc-006299</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angiodynamics-inc-002014</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-026715</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-002013</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delaware-group-limited-term-government-funds-000621</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-new-york-venture-fund-inc-000015</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maitong-sunshine-cultural-development-co-ltd-016038</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ge-vernova-inc-002016</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-002046</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyson-foods-inc-002027</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sanmina-corp-002026</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proficient-auto-logistics-inc-002009</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/institutional-investment-strategy-fund-000023</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-042609</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allogene-therapeutics-inc-043200</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-fundamental-etf-trust-000013</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nathans-famous-inc-026382</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jones-lang-lasalle-inc-000005</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-007585</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-rebel-holdings-inc-007547</loc>
    <lastmod>2024-02-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-001986</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-002581</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-001987</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viking-holdings-ltd-001955</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-power-group-ltd-001971</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-managed-duration-municipal-income-fund-inc-003406</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-flexible-municipal-income-fund-ii-inc-003403</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nordson-corp-000038</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-s-gold-corp-007431</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carver-bancorp-inc-000079</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-003412</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-007439</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowhead-specialty-holdings-inc-001956</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-001989</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-managed-duration-municipal-income-fund-ii-inc-003389</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zenas-biopharma-inc-001972</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-001982</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-002565</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pearl-diver-credit-company-llc-003203</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morningstar-inc-026076</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ofs-credit-company-inc-000006</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-001960</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-001961</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-005088</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-002004</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mitsubishi-ufj-financial-group-inc-001984</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunistic-municipal-income-fund-inc-003386</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-flexible-municipal-income-fund-inc-003410</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-hawk-acquisition-corp-002002</loc>
    <lastmod>2024-02-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-003313</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graham-corp-039535</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-001051</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-025725</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11309-001467</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-vi-001475</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iperionx-ltd-008589</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-funds-i-039740</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nio-inc-025129</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-funds-trust-000068</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-004777</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elite-pharmaceuticals-inc-nv-007163</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collective-audience-inc-015413</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-sirius-xm-holdings-inc-001949</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark7-properties-plus-llc-001921</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-sand-inc-001925</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/megan-holdings-ltd-001941</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sos-ltd-015421</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solventum-corp-005596</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coca-cola-europacific-partners-plc-000010</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5e-advanced-materials-inc-017123</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-flexible-real-estate-income-fund-040006</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5e-advanced-materials-inc-016824</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitru-brazil-ventures-holdings-trade-inc-002415</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-001931</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ivy-variable-insurance-portfolios-000582</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-001948</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-005437</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11312-001470</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-holding-ltd-001926</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-000804</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skillful-craftsman-education-technology-ltd-007106</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11310-001468</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-025544</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-001928</loc>
    <lastmod>2024-02-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/twfg-inc-001886</loc>
    <lastmod>2024-02-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/constellium-se-001888</loc>
    <lastmod>2024-02-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spyre-therapeutics-inc-001873</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookmount-explorations-inc-001848</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reddit-inc-001875</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamehaus-holdings-inc-001867</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-001881</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miso-robotics-inc-024857</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivopower-international-plc-004629</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/battalion-oil-corp-001878</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-cap-fund-inc-001576</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gp-act-iii-acquisition-corp-001845</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bill-holdings-inc-000013</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-international-inc-000007</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accolade-inc-000010</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/e-w-scripps-co-000006</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-001871</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-003265</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-007044</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-steers-mlp-energy-opportunity-fund-inc-038491</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stak-inc-001846</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssht-s-t-group-ltd-000984</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-038456</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vince-holding-corp-016337</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-steel-corp-001883</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/johnson-controls-international-plc-000018</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-ballistics-corp-007049</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-038451</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/litman-gregory-funds-trust-038254</loc>
    <lastmod>2024-02-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voyager-acquisition-corp-cayman-islands-001791</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infint-acquisition-corp-001828</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-001516</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ioneer-ltd-008222</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ge-vernova-llc-037533</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/verde-resources-inc-000247</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jukebox-hits-vol-1-llc-036997</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepstone-private-markets-037370</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flyexclusive-inc-001837</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-001825</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solventum-corp-001838</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-001839</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-014705</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abpro-holdings-inc-001834</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/big-tree-cloud-holdings-ltd-001822</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jones-lang-lasalle-inc-001827</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eip-investment-trust-001016</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternus-clean-energy-inc-001842</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/staar-surgical-co-001818</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certiplex-corp-001835</loc>
    <lastmod>2024-02-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-001785</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-star-resource-corp-001743</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5e-advanced-materials-inc-001787</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-013786</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everi-holdings-inc-000002</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/precision-optics-corporation-inc-001767</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-003196</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cancervax-inc-006534</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-013881</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athena-bitcoin-global-001746</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stone-point-credit-corp-023499</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tradewinds-universal-000250</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-006772</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-023695</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/microchip-technology-inc-000033</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/51talk-online-education-group-001774</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-world-acquisition-corp-035254</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enanta-pharmaceuticals-inc-015084</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rayzebio-inc-001781</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coty-inc-001775</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/envoy-medical-inc-014273</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nathans-famous-inc-001759</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-001755</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pinstripes-holdings-inc-001789</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-001768</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aditxt-inc-013686</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/achari-ventures-holdings-corp-i-014157</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/daxor-corp-000364</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unitrend-entertainment-group-ltd-001784</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-006761</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercury-systems-inc-000013</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-world-acquisition-corp-036619</loc>
    <lastmod>2024-02-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voip-pal-com-inc-006001</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ac-partners-inc-001712</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imax-corp-001729</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yy-group-holding-ltd-013157</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000246</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nanoviricides-inc-001724</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-z-boy-inc-000007</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immunovant-inc-000031</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fabrinet-001711</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-022394</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voip-pal-com-inc-001710</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-034387</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-001741</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-001990</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leslie-s-inc-014606</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-acceptance-corp-001716</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-001726</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000149</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nuveen-managed-accounts-portfolios-trust-033491</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-006227</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mci-income-fund-vii-llc-000914</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-002930</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-001728</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/citius-oncology-inc-001725</loc>
    <lastmod>2024-02-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-005828</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-iv-001224</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-gold-corp-005918</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qorvo-inc-000022</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/captivision-inc-032292</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/magyar-bancorp-inc-000061</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryde-group-ltd-005845</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/steele-creek-capital-corp-012269</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/battalion-oil-corp-013853</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-funds-series-trust-i-031318</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/element-solutions-inc-000013</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trawlers-ltd-016058</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corning-inc-ny-000098</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monterey-capital-acquisition-corp-013577</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-world-acquisition-corp-031084</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/octagon-xai-clo-income-fund-012524</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-001925</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homology-medicines-inc-030958</loc>
    <lastmod>2024-02-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pathward-financial-inc-000011</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-000807</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhc-acquisition-corp-001564</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-001557</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/e-smart-corp-001618</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryde-group-ltd-001586</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amtech-systems-inc-013146</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seac-ii-corp-030667</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ys-re-raf-i-llc-001599</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-029538</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-001571</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-mutual-series-funds-000568</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homology-medicines-inc-001617</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-triangle-inc-012186</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guidewire-software-inc-029032</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lord-abbett-investment-trust-000552</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/above-food-ingredients-inc-012931</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelyst-inc-001606</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fiscalnote-holdings-inc-030134</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-001570</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triplepoint-private-venture-credit-inc-012162</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voip-pal-com-inc-005776</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-opportunistic-credit-fund-029556</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-000859</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holdco-nuvo-group-d-g-ltd-000863</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scotts-miracle-gro-co-000011</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhc-acquisition-corp-030355</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trans-american-aquaculture-inc-000832</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-001620</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-001583</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-006795</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/triplepoint-venture-growth-bdc-corp-012158</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safety-shot-inc-005741</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-partner-acquisition-corp-ii-001621</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regal-rexnord-corp-000026</loc>
    <lastmod>2024-02-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stagwell-inc-012125</loc>
    <lastmod>2024-02-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranmarine-technology-b-v-005514</loc>
    <lastmod>2024-02-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-001512</loc>
    <lastmod>2024-02-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-summer-street-trust-000008</loc>
    <lastmod>2024-02-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartford-mutual-funds-ii-inc-028112</loc>
    <lastmod>2024-02-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trans-american-aquaculture-inc-001518</loc>
    <lastmod>2024-02-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrived-homes-3-llc-001202</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-001210</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-004468</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-008102</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/l3harris-technologies-inc-de-000012</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-34-inc-000027</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-001234</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/regal-rexnord-corp-001195</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rectitude-holdings-ltd-008399</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pathward-financial-inc-001226</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/collective-audience-inc-001213</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ge-vernova-inc-001219</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-healthcare-reit-inc-001206</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/live-nation-entertainment-inc-000006</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-004516</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leslie-s-inc-001196</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-001203</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guidewire-software-inc-001229</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cavanal-hill-funds-008488</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectaire-holdings-inc-008709</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/co2-energy-transition-corp-001208</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/staar-surgical-co-009399</loc>
    <lastmod>2024-01-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stagwell-inc-001123</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-001184</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/theseus-pharmaceuticals-inc-007989</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/broadcom-inc-001163</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-001176</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000197</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-001181</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-001185</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thornburg-investment-trust-001180</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-019739</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-001194</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000029</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-000574</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chromocell-therapeutics-corp-000184</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-2-llc-001187</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/muliang-viagoo-technology-inc-001136</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lgam-private-credit-llc-008416</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/4front-ventures-corp-001160</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-004638</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tetra-tech-inc-001178</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/la-z-boy-inc-001149</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yiren-digital-ltd-001138</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulgent-genetics-inc-001161</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/noventiq-holding-co-001193</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/element-solutions-inc-001174</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renovaro-inc-001124</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhc-acquisition-corp-001141</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sos-ltd-001175</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-008245</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tenx-keane-acquisition-004362</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dish-network-corp-001162</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/big-tree-cloud-holdings-ltd-001150</loc>
    <lastmod>2024-01-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trian-fund-management-l-p-000726</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/griid-infrastructure-inc-018296</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golfsuites-1-inc-007761</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-fire-group-inc-007856</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/imax-corp-018133</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-sirius-xm-holdings-inc-007868</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-001115</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-media-corp-007870</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeside-holding-ltd-001117</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-001086</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-development-ereit-llc-007896</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manchester-united-plc-001100</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/raytech-holding-ltd-007318</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meiwu-technology-co-ltd-001109</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital5-inc-018209</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nicholas-financial-inc-008240</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/draftkings-inc-001094</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cnbx-pharmaceuticals-inc-001084</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-motors-co-017868</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clps-inc-007400</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/itt-inc-000015</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maptelligent-inc-000159</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/envoy-medical-inc-001118</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-etf-trust-ii-001103</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-007915</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kohls-corp-000011</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/voxx-international-corp-001108</loc>
    <lastmod>2024-01-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/k-wave-media-ltd-000469</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmtech-inc-000460</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-life-insurance-co-001058</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-master-trust-000002</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osprey-bitcoin-trust-004012</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profunds-000318</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rentokil-initial-plc-fi-001037</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-001043</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-016812</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-sand-inc-001073</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-real-estate-interval-fund-llc-007204</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scotts-miracle-gro-co-001035</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-34-inc-001078</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luda-technology-group-ltd-001039</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cdt-environmental-technology-investment-holdings-ltd-000167</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-motors-co-001053</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-001032</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heramba-electric-plc-001036</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vince-holding-corp-001050</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-006704</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-001069</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mci-income-fund-vii-llc-000474</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-007390</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthcare-triangle-inc-001056</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jiade-ltd-007087</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-007047</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pnc-financial-services-group-inc-000019</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homology-medicines-inc-017028</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/8x8-inc-de-000004</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-001063</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miso-robotics-inc-001064</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-001072</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nusatrip-inc-001042</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-001041</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-003896</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qt-imaging-holdings-inc-001066</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maitong-sunshine-cultural-development-co-ltd-006800</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carver-bancorp-inc-001051</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vodafone-group-public-ltd-co-007036</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bj-s-wholesale-club-holdings-inc-000003</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-alliance-bancorporation-001077</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-oak-funds-trust-000579</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greene-concepts-inc-000500</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-000890</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sea-ltd-001049</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-007310</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/choice-hotels-international-inc-de-016775</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certiplex-corp-000123</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-016784</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rpm-international-inc-de-016552</loc>
    <lastmod>2024-01-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guardian-insurance-annuity-co-inc-015652</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyverna-therapeutics-inc-015399</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/johnson-controls-international-plc-001029</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/insight-acquisition-corp-de-001024</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-stream-holdings-inc-001028</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-one-financial-corp-001146</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jll-income-property-trust-inc-000010</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/griid-infrastructure-inc-000994</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-pharma-holdings-inc-001007</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youneeqai-technical-services-inc-000010</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-ha-biological-technology-co-ltd-001023</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medical-properties-trust-inc-001000</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ils-fixed-horizon-llc-001026</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chromocell-therapeutics-corp-000983</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-003707</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canopy-growth-corp-015442</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-001005</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/separate-account-eq-of-venerable-insurance-annuity-co-000003</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/applied-therapeutics-inc-006710</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-000878</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-003807</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-american-financial-corp-007625</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-006416</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lbbb-merger-corp-006669</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiyu-holdings-inc-000998</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/titan-international-inc-000006</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-015513</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rentokil-initial-plc-fi-006599</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alto-neuroscience-inc-015223</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oriental-rise-holdings-ltd-006498</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgen-acquisition-corp-015564</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trans-american-aquaculture-inc-000448</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lianhe-sowell-international-group-ltd-001030</loc>
    <lastmod>2024-01-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-gold-corp-000953</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-000778</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cemex-sab-de-cv-013690</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-new-media-ltd-000940</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medical-properties-trust-inc-014164</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-000963</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cdt-environmental-technology-investment-holdings-ltd-000942</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-006101</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-000939</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altisource-asset-management-corp-000009</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-etf-trust-014425</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranmarine-technology-b-v-003675</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sei-institutional-managed-trust-006312</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-merk-gold-trust-000948</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waton-financial-ltd-000925</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/8x8-inc-de-000962</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royalty-pharma-plc-014331</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alto-neuroscience-inc-014558</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sculptor-diversified-real-estate-income-trust-inc-000009</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-matrix-group-inc-000348</loc>
    <lastmod>2024-01-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bingex-ltd-000859</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmtech-inc-000915</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/america-great-health-000911</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duluth-holdings-inc-012718</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2386-000067</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iclick-interactive-asia-group-ltd-005747</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rectitude-holdings-ltd-000876</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safety-shot-inc-003382</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golfsuites-1-inc-000830</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthy-wealth-inc-000908</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helix-acquisition-corp-ii-000906</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aimfinity-investment-merger-sub-i-000924</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pfg-fund-v-llc-000920</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sos-ltd-005805</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mint-inc-ltd-000867</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legato-merger-corp-iii-000339</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enertopia-corp-000874</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jiade-ltd-000922</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alto-neuroscience-inc-000921</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/damon-inc-000832</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vera-bradley-inc-000008</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/massmutual-advantage-funds-005894</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anbio-biotechnology-000910</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-000871</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-steel-co-000831</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-american-financial-corp-000923</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barings-capital-investment-corp-003415</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/listed-funds-trust-000384</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alphatime-acquisition-corp-003471</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roan-holdings-group-co-ltd-005678</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-health-acquisition-corp-005945</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guggenheim-defined-portfolios-series-2387-000068</loc>
    <lastmod>2024-01-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nicholas-financial-inc-000783</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-income-strategy-fund-ii-012200</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-secondaries-private-equity-opportunities-fund-000342</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenbrier-companies-inc-000773</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vodafone-group-public-ltd-co-000804</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-gold-corp-000808</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/homology-medicines-inc-000768</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bilibili-inc-011612</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/itt-inc-000776</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-012157</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antelope-enterprise-holdings-ltd-000789</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kkr-credit-opportunities-portfolio-012247</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/theseus-pharmaceuticals-inc-000809</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5e-advanced-materials-inc-000818</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11239-000575</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-005373</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-000805</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jll-income-property-trust-inc-000806</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-world-acquisition-corp-011620</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thornburg-investment-trust-000643</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/williams-sonoma-inc-001849</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-000814</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maptelligent-inc-000820</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-000822</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unique-logistics-international-inc-003179</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elite-pharmaceuticals-inc-nv-000784</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equity-lifestyle-properties-inc-000012</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11272-000577</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bernstein-sanford-c-fund-inc-012268</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/theseus-pharmaceuticals-inc-000810</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrivent-biopharma-inc-005370</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-secondaries-private-equity-opportunities-fund-000346</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/raytech-holding-ltd-000800</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/floor-decor-holdings-inc-005568</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfufu-inc-005425</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naploy-corp-000366</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-000830</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-000803</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legato-merger-corp-iii-000816</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coller-secondaries-private-equity-opportunities-fund-000344</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-005054</loc>
    <lastmod>2024-01-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecofin-tax-exempt-private-credit-fund-inc-011077</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11253-000426</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhibao-technology-inc-000737</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yimutian-inc-000766</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/howloo-inc-005178</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wolverine-resources-corp-001062</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tofla-megaline-inc-000715</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-express-co-000006</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gen-digital-inc-000002</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dt-cloud-acquisition-corp-000703</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ib-acquisition-corp-000704</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-000735</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bill-holdings-inc-000755</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/forethought-life-insurance-co-005092</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connectone-bancorp-inc-001717</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/woodbridge-liquidation-trust-002845</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banzai-international-inc-000761</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trident-digital-tech-holdings-ltd-004653</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-insurance-trust-000033</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisers-investment-trust-011321</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-011366</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-gold-mining-co-ltd-000725</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-opportunities-trust-011341</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proficient-auto-logistics-inc-000760</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfufu-inc-000754</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safety-shot-inc-000764</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osprey-bitcoin-trust-000714</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-two-inc-005041</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11241-000425</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alto-neuroscience-inc-011418</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-000724</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinovac-biotech-ltd-000713</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/element-solutions-inc-000004</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-004949</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/e-w-scripps-co-000750</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-004695</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skycorp-solar-group-ltd-000767</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keurig-dr-pepper-inc-000004</loc>
    <lastmod>2024-01-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flutter-entertainment-plc-009710</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dbx-etf-trust-000017</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-000664</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-fire-group-inc-000669</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-000699</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-010190</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perfect-moment-ltd-004599</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cre8-enterprise-ltd-000668</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hafnia-ltd-000696</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shelton-funds-000533</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-000698</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-custom-development-inc-002903</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bbb-foods-inc-010267</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helport-ai-ltd-000693</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/captivision-inc-000642</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hc-capital-trust-004741</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-000632</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-000630</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancolombia-sa-000004</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-000117</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spyre-therapeutics-inc-000701</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-004786</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stagwell-inc-004816</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-000626</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-ii-004557</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lithia-motors-inc-000017</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helix-acquisition-corp-ii-004594</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afb-ltd-000681</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/park-aerospace-corp-001655</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-010418</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-000096</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-000702</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/investment-managers-series-trust-iii-004788</loc>
    <lastmod>2024-01-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sequans-communications-000581</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immunovant-inc-000613</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ubs-series-funds-009154</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bowhead-specialty-holdings-inc-000616</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quebec-009174</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-004216</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graphite-bio-inc-009465</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/retinalgenix-technologies-inc-002806</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-000475</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ranmarine-technology-b-v-000590</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aceztech-corp-000598</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/knorex-ltd-000569</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kohls-corp-000587</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamco-natural-resources-gold-income-trust-000243</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/connectm-technology-solutions-inc-000617</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seatech-ventures-corp-000563</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coppersteel-holdco-inc-009297</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adverum-biotechnologies-inc-009256</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-000611</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stagewise-strategies-corp-000615</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jx-luxventure-ltd-004179</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/v-f-corp-009046</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-health-intelligence-ltd-004058</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tradewinds-universal-000588</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iclick-interactive-asia-group-ltd-000583</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/australian-oilseeds-holdings-ltd-003888</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/l3harris-technologies-inc-de-000568</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-004229</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-funds-ii-009403</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/springview-holdings-ltd-000554</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madrigal-pharmaceuticals-inc-009389</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duluth-holdings-inc-000570</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-000072</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aim-growth-series-000031</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/black-hawk-acquisition-corp-000585</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bbb-foods-inc-000573</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alibaba-group-holding-ltd-004331</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/8x8-inc-de-000003</loc>
    <lastmod>2024-01-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-004180</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/findit-inc-000287</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwoods-acquisition-corp-000485</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-003537</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-008331</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agex-therapeutics-inc-002366</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ncs-multistage-holdings-inc-008382</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fibrobiologics-inc-002488</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5e-advanced-materials-inc-000506</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hps-corporate-capital-solutions-fund-008517</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/midcap-financial-investment-corp-008771</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamesquare-holdings-inc-002543</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-000635</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-002201</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-003877</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calidi-biotherapeutics-inc-002329</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axxes-private-markets-fund-003828</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/free-flow-inc-000061</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-000228</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virginia-electric-power-co-008031</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maitong-sunshine-cultural-development-co-ltd-000541</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-oncology-inc-000448</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holdco-nuvo-group-d-g-ltd-000209</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-000211</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pixelworks-inc-000522</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-commercial-real-estate-finance-trust-inc-008445</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-000527</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axonic-funds-000645</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heramba-electric-plc-003815</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cotwo-advisors-physical-european-carbon-allowance-trust-003817</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-apartment-growth-reit-inc-000531</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmtech-inc-000281</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realtymogul-income-reit-llc-000532</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/paysafe-ltd-004390</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metagenomi-technologies-llc-008144</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigcapital5-inc-008760</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-000519</loc>
    <lastmod>2024-01-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genesis-growth-tech-acquisition-corp-000478</loc>
    <lastmod>2024-01-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-000431</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uscf-etf-trust-000006</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athena-bitcoin-global-000276</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/itt-inc-000004</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enigmatig-ltd-000451</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiyu-holdings-inc-003339</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-003482</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andersons-inc-000021</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-000399</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sphere-3d-corp-003416</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/overland-advantage-007303</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-000174</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-ethereum-trust-eth-007520</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-003263</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-000274</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-002232</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huachen-ai-parking-management-technology-holding-co-ltd-000438</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-003261</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lithia-motors-inc-000468</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-003269</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupiter-gold-corp-002222</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/super-hi-international-holding-ltd-000450</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-000197</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-003251</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-capital-corp-007551</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/myers-industries-inc-000467</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icon-energy-corp-000474</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/woodbridge-liquidation-trust-000456</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sea-ltd-002067</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-000002</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-ballistics-corp-002262</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-003469</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safety-shot-inc-002261</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bilibili-inc-000432</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-sand-inc-000005</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/earth-science-tech-inc-000462</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhc-acquisition-corp-007519</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-star-uranium-metals-corp-002292</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-insurance-holdings-ltd-000442</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfufu-inc-003450</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rbb-fund-inc-000196</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-000461</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrivent-biopharma-inc-000472</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stirling-hotels-resorts-inc-000421</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/realpha-tech-corp-000428</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-003257</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fashionista-distributor-holdings-inc-000429</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/veritex-holdings-inc-000032</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transunion-000012</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/snail-inc-002241</loc>
    <lastmod>2024-01-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-000394</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rpm-international-inc-de-000406</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/engene-holdings-inc-006430</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrivent-biopharma-inc-003272</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-000391</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/viking-holdings-ltd-000386</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gauzy-ltd-000387</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-000389</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambridge-bancorp-006586</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lineage-inc-000405</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ibotta-inc-000413</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atelier-meats-corp-000049</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/momentous-holdings-corp-000411</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corpacq-group-plc-000378</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/webtoon-entertainment-inc-000383</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youneeqai-technical-services-inc-000402</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sohu-com-ltd-006301</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/german-american-bancorp-inc-000004</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-000398</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/contineum-therapeutics-inc-000410</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tpg-inc-000027</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coppersteel-holdco-inc-000377</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matador-resources-co-000021</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-star-uranium-metals-corp-002071</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flutter-entertainment-plc-006569</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/star-fashion-culture-holdings-ltd-000400</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-000393</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bionomics-limited-fi-003757</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/general-motors-co-006783</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equity-lifestyle-properties-inc-000404</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-006763</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-000412</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensata-technologies-holding-plc-000003</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitro-biopharma-inc-000414</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-phosphate-corp-000385</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sprouts-farmers-market-inc-004019</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-capital-group-holdings-llc-000415</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-000392</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-asset-trust-006725</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/findit-inc-000397</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-steers-tax-advantaged-preferred-securities-income-fund-006578</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-wealth-group-holding-ltd-002933</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-bankshares-inc-006563</loc>
    <lastmod>2024-01-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-000313</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calidi-biotherapeutics-inc-000356</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/driven-brands-holdings-inc-005919</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-funds-ii-006107</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/applife-digital-solutions-inc-000043</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/certiplex-corp-000334</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-000039</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silver-star-properties-reit-inc-000013</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11231-000155</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arem-pacific-corp-000335</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concord-acquisition-corp-iii-003103</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graniteshares-etf-trust-001936</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-000333</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mci-income-fund-vii-llc-000362</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rare-element-resources-ltd-002970</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cosan-s-a-000355</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loar-holdings-inc-000341</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metros-development-co-ltd-001912</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/antares-strategic-credit-fund-002945</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wyndham-hotels-resorts-inc-001763</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vnet-group-inc-002747</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strata-power-corp-000178</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nicholas-financial-inc-003550</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-000357</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-financial-bancorp-oh-000004</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eline-entertainment-group-inc-000346</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hilltop-holdings-inc-003022</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectaire-holdings-inc-000328</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conifer-holdings-inc-003643</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qt-imaging-holdings-inc-000367</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genie-energy-ltd-002485</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-bankshares-inc-000368</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icosavax-inc-006127</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/community-bank-system-inc-003037</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seatech-ventures-corp-001883</loc>
    <lastmod>2024-01-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-bankshares-inc-005350</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-fund-000454</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-000250</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/l3harris-technologies-inc-de-000009</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-000316</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-world-acquisition-corp-005204</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulgent-genetics-inc-003455</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-004946</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-000058</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-001046</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mpt-operating-partnership-l-p-000318</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-lime-minerals-inc-000148</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/williams-sonoma-inc-000297</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waycross-independent-trust-000154</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/4front-ventures-corp-005416</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-000301</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oklo-inc-000287</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-funds-ii-005150</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhengye-biotechnology-holding-ltd-002029</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-wealth-group-holding-ltd-000311</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silynxcom-ltd-000310</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000009</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/astera-labs-inc-000300</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/howloo-inc-000290</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-002058</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flushing-financial-corp-001451</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-000060</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metros-development-co-ltd-000289</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safety-shot-inc-000299</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/co2-energy-transition-corp-002268</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fresh2-group-ltd-002310</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-000245</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accelerant-holdings-000286</loc>
    <lastmod>2024-01-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cancervax-inc-000264</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-fund-000272</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/angel-oak-funds-trust-000139</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ll-flooring-holdings-inc-002850</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calidi-biotherapeutics-inc-001655</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/draftkings-inc-002232</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-000275</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-000274</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-000281</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-000043</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-biotech-acquisition-corp-002007</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-000037</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-000279</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grail-inc-000283</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-000788</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holdco-nuvo-group-d-g-ltd-000235</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hno-international-inc-000007</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jll-income-property-trust-inc-000008</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alphatime-acquisition-corp-000263</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-bankshares-inc-004669</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-000259</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andretti-acquisition-corp-004239</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-financial-corp-000241</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-inc-000010</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-lewis-capital-co-001371</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-000282</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-fund-000373</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cam-group-inc-000242</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-bang-international-corp-inc-000258</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleancore-solutions-inc-002013</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chemours-co-004489</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/afs-sensub-corp-004449</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-000031</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onemednet-corp-000273</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trump-media-technology-group-corp-000267</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-steel-co-000034</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-bitcoin-etf-003820</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-000525</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-003905</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flutter-entertainment-plc-000256</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-21shares-bitcoin-etf-003817</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-003842</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-004673</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-000519</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bionomics-limited-fi-000266</loc>
    <lastmod>2024-01-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/empro-group-inc-000199</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/graphite-bio-inc-000159</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-000181</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genetron-holdings-ltd-001563</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scilex-holding-co-000173</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-000217</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pixelworks-inc-003359</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mason-capital-fund-trust-000184</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-000194</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-holding-ltd-000002</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-001885</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-21shares-bitcoin-etf-000188</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/illinois-tool-works-inc-000003</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-000193</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-fund-000196</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambridge-bancorp-000216</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unique-logistics-international-inc-000163</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-000191</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-000197</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heramba-electric-plc-000202</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oyocar-group-inc-000171</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scisparc-ltd-001306</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concord-acquisition-corp-iii-000165</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-bitcoin-etf-000178</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-bankshares-inc-000224</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heritage-distilling-holding-company-inc-000208</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/v-f-corp-000221</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-000195</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-000182</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-000186</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nokia-corp-000001</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-s3-private-markets-fund-003493</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eastern-bankshares-inc-000215</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rain-oncology-inc-000209</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exchange-listed-funds-trust-001482</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfufu-inc-000222</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrowroot-acquisition-corp-001627</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solventum-corp-000187</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-000230</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cg-oncology-inc-002809</loc>
    <lastmod>2024-01-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/siren-etf-trust-000176</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacs-group-inc-000134</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asset-management-fund-000171</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wyndham-hotels-resorts-inc-000139</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akerna-corp-001038</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gen-digital-inc-000158</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sos-ltd-000135</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neo-concept-international-group-holdings-ltd-001155</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sensata-technologies-holding-plc-000116</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecovyst-inc-000004</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corning-inc-ny-000115</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icosavax-inc-000124</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/independence-realty-trust-inc-000013</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golfsuites-1-inc-001259</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-000133</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wyndham-hotels-resorts-inc-000138</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andretti-acquisition-corp-000147</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/institutional-investment-strategy-fund-000005</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-000148</loc>
    <lastmod>2024-01-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osr-holdings-inc-000102</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-ballistics-corp-000107</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-000082</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madrigal-pharmaceuticals-inc-000087</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-000032</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chemours-co-000084</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trans-american-aquaculture-inc-000110</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/8x8-inc-de-000078</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/decent-holding-inc-000103</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thunder-power-holdings-inc-000089</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neo-concept-international-group-holdings-ltd-000095</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/telomir-pharmaceuticals-inc-000219</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwoods-acquisition-corp-000612</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vnet-group-inc-000485</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/radnet-inc-000062</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/findit-inc-000036</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-000027</loc>
    <lastmod>2024-01-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-000035</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kbr-inc-000002</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brightspring-health-services-inc-000732</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seatech-ventures-corp-000024</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nilebuilt-corp-wy-000177</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jx-luxventure-ltd-000031</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atelier-meats-corp-000050</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fb-financial-corp-000003</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frp-holdings-inc-000002</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andersons-inc-000004</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/members-life-insurance-co-000031</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cg-oncology-inc-000774</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marex-group-plc-000057</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evanston-alternative-opportunities-fund-000002</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hno-international-inc-000051</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lafayette-square-usa-inc-000262</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rare-element-resources-ltd-000055</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-000002</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gmtech-inc-000022</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iclick-interactive-asia-group-ltd-000036</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brightspring-health-services-inc-000027</loc>
    <lastmod>2024-01-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/focus-impact-acquisition-corp-000001</loc>
    <lastmod>2024-01-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-305961</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-035560</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceantech-acquisitions-i-corp-001661</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-001313</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilustrato-pictures-international-inc-014194</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-306022</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-130309</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-001326</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sustainable-projects-group-inc-046480</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-001485</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lbbb-merger-corp-100088</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-fund-017128</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-099881</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-hat-interactive-entertainment-technology-002305</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-bitcoin-etf-306028</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ohmyhome-ltd-046577</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-002751</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manpowergroup-inc-073700</loc>
    <lastmod>2023-12-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/my-racehorse-ca-llc-009131</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-opportunities-fund-inc-023519</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/north-square-investments-trust-006946</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyverna-therapeutics-inc-014149</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/discover-financial-services-014152</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-21shares-bitcoin-etf-305210</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heartland-financial-usa-inc-014150</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akerna-corp-099416</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rivernorth-flexible-municipal-income-fund-inc-023551</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/howloo-inc-130186</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/german-american-bancorp-inc-014171</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virginia-national-bankshares-corp-073577</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-international-holdings-inc-014184</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stanley-black-decker-inc-000103</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-bsp-capital-corp-130095</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allogene-therapeutics-inc-014155</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eargo-inc-059808</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-014181</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-guaranty-bancshares-inc-035498</loc>
    <lastmod>2023-12-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manhattan-associates-inc-013087</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-013071</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/uxin-ltd-122221</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alphatec-holdings-inc-013079</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitru-ltd-013055</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-043261</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-013100</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conifer-holdings-inc-013082</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-007887</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intrepid-potash-inc-122492</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/popular-u-s-government-money-market-fund-llc-122306</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecovyst-inc-000044</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-013098</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-013056</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/critical-metals-corp-013096</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turtle-beach-corp-013051</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perspective-therapeutics-inc-013049</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keurig-dr-pepper-inc-000036</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ironwood-pharmaceuticals-inc-122436</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digitalbridge-group-inc-000129</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ayro-inc-043222</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-013085</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/formula-systems-1985-ltd-091364</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-286173</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-financiero-galicia-sa-013054</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightstone-value-plus-reit-ii-inc-013092</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-bx-technology-ltd-013076</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-000123</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiptree-inc-000094</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/top-wealth-group-holding-ltd-013043</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-variable-insurance-products-trust-285850</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-091631</loc>
    <lastmod>2023-11-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helios-technologies-inc-284878</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-hawaii-corp-066862</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riversource-life-insurance-co-285159</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tungray-technologies-inc-001834</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vanguard-malvern-funds-007884</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-fund-series-trust-006384</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-brands-inc-012970</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lobo-ev-technologies-ltd-043091</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/summit-materials-inc-055139</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-013009</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-coastal-acquisition-corp-012983</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrowroot-acquisition-corp-013008</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plymouth-industrial-reit-inc-013019</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allurion-technologies-inc-285348</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-fire-group-inc-012979</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cutler-trust-006382</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nkgen-biotech-inc-122112</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-043007</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ghst-world-inc-001673</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-121868</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miniso-group-holding-ltd-012968</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-012960</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cub-crafters-inc-012964</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hw-electro-co-ltd-013028</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jd-com-inc-284646</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/e-w-scripps-co-013027</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pixelworks-inc-012999</loc>
    <lastmod>2023-11-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rectitude-holdings-ltd-012926</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-012917</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhengye-biotechnology-holding-ltd-012938</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomx-inc-090550</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/syndax-pharmaceuticals-inc-066397</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sep-acquisition-corp-012939</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bondbloxx-etf-trust-007704</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cyclerion-therapeutics-inc-012909</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onespan-inc-012930</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-001399</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-inner-circle-fund-ii-021217</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000750</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-012950</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-i-mini-acquisition-corp-012912</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stanley-black-decker-inc-012935</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-wilson-holdings-inc-012941</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneyhero-ltd-284267</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancolombia-sa-012934</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federated-hermes-municipal-securities-income-trust-001524</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jvspac-acquisition-corp-012929</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-ballistics-corp-012940</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/telomir-pharmaceuticals-inc-012949</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-121689</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/interstate-power-light-co-012923</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-090589</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-televisa-s-a-b-000662</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/high-roller-technologies-inc-012958</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-012951</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frp-holdings-inc-012928</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commonwealth-income-growth-fund-vii-lp-012957</loc>
    <lastmod>2023-11-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-012845</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-corporate-income-strategy-fund-283356</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autozi-internet-technology-global-ltd-283174</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startek-inc-012881</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alibaba-group-holding-ltd-121176</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equity-lifestyle-properties-inc-000076</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nordicus-partners-corp-042794</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-012844</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-000010</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lobo-ev-technologies-ltd-012858</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-merger-ii-corp-121206</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-trust-283386</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banyan-acquisition-corp-121374</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/auna-s-a-012890</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/correlate-energy-corp-008818</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-042806</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icu-medical-inc-de-000040</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/series-portfolios-trust-008581</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lakeside-holding-ltd-012889</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-012880</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-capital-infrastructure-income-fund-006163</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-012882</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nordicus-partners-corp-012855</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-times-co-012852</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/colliers-international-group-inc-007284</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lincoln-national-life-insurance-co-in-000816</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/summit-materials-inc-012879</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-012866</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/urogen-pharma-ltd-283042</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-holdings-ltd-012853</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cg-oncology-inc-012841</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivos-inc-042810</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royalty-pharma-plc-012898</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altisource-asset-management-corp-012870</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digitalbridge-group-inc-012847</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-042832</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-012892</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-ltd-012860</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ironstone-properties-inc-012849</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/augusta-gold-corp-012871</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everest-group-ltd-000053</loc>
    <lastmod>2023-11-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovative-international-acquisition-corp-120999</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/borealis-foods-inc-012835</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-012837</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-pantheon-credit-solutions-fund-012826</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-comvest-senior-lending-fund-012833</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novo-nordisk-a-s-016602</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-000020</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eagle-point-enhanced-income-trust-012829</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-comvest-senior-lending-fund-012832</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/26north-bdc-inc-012828</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yunji-inc-282561</loc>
    <lastmod>2023-11-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tesla-inc-012801</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgl-holdings-ltd-012811</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/2seventy-bio-inc-012795</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-012805</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphitrite-digital-inc-007643</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quebec-282189</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-capital-bdc-inc-089434</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-002189</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-tower-hill-mines-ltd-120779</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miromatrix-medical-inc-012796</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tuya-inc-120725</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/enigmatig-ltd-012794</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000121</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-089432</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bilibili-inc-012804</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ibotta-inc-012812</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boxabl-inc-012790</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wayfair-inc-003209</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-282394</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/v2x-inc-120479</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pimco-income-strategy-fund-282340</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hno-international-inc-012820</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/okeanis-eco-tankers-corp-120616</loc>
    <lastmod>2023-11-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyverna-therapeutics-inc-012756</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entrada-therapeutics-inc-012768</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armlogi-holding-corp-012774</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allogene-therapeutics-inc-012789</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-financiero-galicia-sa-000061</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-2-llc-012749</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/e-smart-corp-012788</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/madrigal-pharmaceuticals-inc-012787</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dmy-squared-technology-group-inc-281543</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/constellium-se-012773</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-012777</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rand-capital-corp-042200</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-long-group-ltd-089289</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulgent-genetics-inc-012744</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biomx-inc-012759</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sidechannel-inc-012752</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charles-river-laboratories-international-inc-016542</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ge-vernova-inc-012786</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/byte-acquisition-corp-089358</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semper-paratus-acquisition-corp-042392</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-042318</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/distribution-solutions-group-inc-281661</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgen-acquisition-corp-012741</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intelligent-group-ltd-089032</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-012760</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectral-ai-inc-089249</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimumbank-holdings-inc-042206</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/medical-properties-trust-inc-281372</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lbbb-merger-corp-089244</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-ii-281391</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equus-total-return-inc-000090</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vnet-group-inc-012775</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-spac-holdco-inc-120470</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sky-century-investment-inc-012748</loc>
    <lastmod>2023-11-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apellis-pharmaceuticals-inc-280820</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-012717</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jacobs-solutions-inc-000079</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/davis-new-york-venture-fund-inc-000023</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphitrite-digital-inc-012687</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meiwu-technology-co-ltd-012714</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-119862</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-012706</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-21shares-bitcoin-etf-280263</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-beverage-corp-032639</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-locations-inc-042055</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akerna-corp-012712</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneyhero-ltd-012718</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-three-inc-088530</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sentage-holdings-inc-088708</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/axxes-private-markets-fund-088834</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wildermuth-fund-088613</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-street-build-to-rent-fund-i-llc-012689</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fg-merger-ii-corp-012705</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riversource-variable-life-separate-account-280907</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/retinalgenix-technologies-inc-012722</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-007573</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-042088</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-community-corp-sc-000456</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/consumer-portfolio-services-inc-008364</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-biomed-inc-001799</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-chip-capital-group-inc-042070</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-012720</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/andretti-acquisition-corp-012711</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exponent-inc-065237</loc>
    <lastmod>2023-11-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisor-managed-portfolios-008431</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxp-semiconductors-n-v-000141</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kontoor-brands-inc-000040</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-012664</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growgeneration-corp-039474</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osisko-gold-royalties-ltd-002803</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yiren-digital-ltd-119330</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ghst-world-inc-012620</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/raytech-holding-ltd-088290</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autohome-inc-279248</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virginia-national-bankshares-corp-012634</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/corning-inc-ny-012635</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambell-international-holding-corp-088063</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-account-ii-279329</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zai-lab-ltd-012624</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/millicom-international-cellular-sa-016423</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceantech-acquisitions-i-corp-012649</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-global-group-ltd-041785</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tuya-inc-016434</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stoke-therapeutics-inc-279827</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinebrook-homes-trust-inc-000025</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/optimumbank-holdings-inc-012631</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iovance-biotherapeutics-inc-119611</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/natixis-etf-trust-006106</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwoods-acquisition-corp-012651</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-012633</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alternative-credit-income-fund-020877</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-041948</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-119431</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-long-group-ltd-012647</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecovyst-inc-012618</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crocs-inc-000176</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jacobs-solutions-inc-012662</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-041790</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atelier-meats-corp-002216</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-012637</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mondee-holdings-inc-012650</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/korro-bio-inc-012663</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-oncology-network-inc-053918</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-008294</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/millicom-international-cellular-sa-016445</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-bx-technology-ltd-088381</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morningstar-inc-012661</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-capital-bdc-inc-088408</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-041886</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/buenaventura-mining-co-inc-119648</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lobo-ev-technologies-ltd-041920</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-plains-inc-279903</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avenir-wellness-solutions-inc-012629</loc>
    <lastmod>2023-11-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-hawaii-corp-012578</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/good-gaming-inc-012614</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-trust-015255</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flutter-entertainment-plc-012583</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/urogen-pharma-ltd-012561</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avvenire-electric-vehicle-international-corp-041616</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gigacloud-technology-inc-012609</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-012585</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tungray-technologies-inc-012554</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/las-vegas-sands-corp-012570</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cemex-sab-de-cv-278879</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iothree-ltd-012566</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calumet-specialty-products-partners-l-p-000119</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-041713</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-012572</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capital-southwest-corp-000133</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ten-league-international-holdings-ltd-012607</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-digital-inc-012573</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/edgio-inc-278771</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/overland-advantage-278897</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accelerant-holdings-012608</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartford-funds-exchange-traded-trust-119055</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/c-m-life-variable-life-separate-account-i-006079</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stoke-therapeutics-inc-012558</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-012611</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-012594</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kiniksa-pharmaceuticals-ltd-012553</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ddc-enterprise-ltd-087764</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelstone-capital-acquisition-corp-012597</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pinstripes-holdings-inc-012574</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-012555</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pheton-holdings-ltd-087975</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-012601</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greene-concepts-inc-012552</loc>
    <lastmod>2023-11-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everi-holdings-inc-000187</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/colliers-international-group-inc-012516</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/helios-technologies-inc-012510</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-118349</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-087540</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/missfresh-ltd-118670</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eshallgo-inc-012537</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zacks-trust-006230</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/free-flow-inc-012524</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-118781</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-income-credit-strategies-fund-118531</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiptree-inc-012541</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-tower-hill-mines-ltd-012546</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcadium-lithium-plc-053424</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/willis-lease-finance-corp-012522</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-118669</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-display-corp-pa-064169</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sp-funds-trust-030724</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cazoo-group-ltd-012512</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/logistic-properties-of-the-americas-012513</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-commercial-real-estate-finance-trust-inc-012521</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/total-fund-solution-008391</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jvspac-acquisition-corp-118628</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intrepid-potash-inc-012515</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxi-health-technology-ltd-012514</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pcs-edventures-inc-041420</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dianthus-therapeutics-inc-de-012504</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-012545</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ironwood-pharmaceuticals-inc-012519</loc>
    <lastmod>2023-11-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-012481</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aim-variable-insurance-funds-000360</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-capital-corp-086533</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oriental-rise-holdings-ltd-086872</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-televisa-s-a-b-012482</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcadium-lithium-plc-012453</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-012466</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/charles-river-laboratories-international-inc-012473</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deep-medicine-acquisition-corp-012483</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dhc-acquisition-corp-012484</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ddc-enterprise-ltd-012497</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-002178</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-i-mini-acquisition-corp-087027</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/above-food-ingredients-inc-012495</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golfsuites-1-inc-012458</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1ws-credit-income-fund-020713</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yunji-inc-012464</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulgent-genetics-inc-063370</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-rock-etf-trust-007648</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/itt-inc-012486</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legion-m-entertainment-inc-118007</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/direct-digital-holdings-inc-118234</loc>
    <lastmod>2023-11-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenfire-resources-ltd-012448</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nordicus-partners-corp-040251</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuprina-holdings-cayman-ltd-012435</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-085496</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-horizon-corp-012429</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-275232</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zto-express-cayman-inc-116538</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vast-renewables-ltd-117059</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ellington-income-opportunities-fund-008333</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/telomir-pharmaceuticals-inc-040700</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cannabis-bioscience-international-holdings-inc-007864</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/midland-national-life-insurance-co-275431</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-capital-corp-012423</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brilliant-acquisition-corp-085491</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/altc-acquisition-corp-117285</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-275380</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alti-private-equity-access-commitments-fund-086014</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chavant-capital-acquisition-corp-116478</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-012441</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bilibili-inc-275218</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/summit-materials-inc-052727</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eg-acquisition-corp-275538</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/syndax-pharmaceuticals-inc-012422</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athena-bitcoin-global-008001</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lennox-international-inc-038460</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airo-group-inc-040618</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-douglas-homes-corp-052888</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-085497</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chavant-capital-acquisition-corp-117252</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-holding-ltd-000081</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-012444</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/myr-group-inc-012439</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brb-foods-inc-012443</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monetiva-inc-007974</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-credit-income-fund-117331</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dbx-etf-trust-000749</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-040561</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-012449</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ul-solutions-inc-038400</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/olink-holding-ab-publ-012432</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entrada-therapeutics-inc-117194</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-acquisition-ventures-corp-116492</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-085616</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/estrella-immunopharma-inc-086238</loc>
    <lastmod>2023-11-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equity-lifestyle-properties-inc-012341</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-012338</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-012332</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flyexclusive-inc-012330</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-012343</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1427702-b-c-ltd-012331</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/power-digital-infrastructure-acquisition-ii-corp-012349</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chavant-capital-acquisition-corp-012344</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datadog-inc-012339</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unique-logistics-international-inc-012345</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-012346</loc>
    <lastmod>2023-11-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-030281</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-001717</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exponent-inc-012315</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immrsiv-inc-040178</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avvenire-electric-vehicle-international-corp-012283</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-012282</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-breeze-car-care-inc-012291</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nukkleus-inc-012310</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-beverage-corp-012314</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-states-lime-minerals-inc-012302</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doc-com-inc-000007</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armlogi-holding-corp-085191</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-012286</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-115955</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-stone-harbor-emerging-markets-income-fund-116365</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-pharma-holdings-inc-085404</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/borealis-foods-inc-012297</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morningstar-inc-116288</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brag-house-holdings-inc-012306</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/critical-metals-corp-085399</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eli-lilly-co-000288</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-tcp-capital-corp-005998</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cohen-co-inc-012301</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heartland-financial-usa-inc-000265</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cts-corp-061857</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-012287</loc>
    <lastmod>2023-11-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11095-007464</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-008177</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hw-electro-co-ltd-084831</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/federated-hermes-etf-trust-001427</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-financiero-galicia-sa-012233</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indexiq-etf-trust-030152</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-012247</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-holdings-ltd-012240</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tungray-technologies-inc-001710</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-ltd-052117</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-030135</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/talen-energy-corp-012264</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unified-series-trust-006105</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ball-corp-018189</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwoods-acquisition-corp-084605</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-merk-gold-trust-084872</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-greenwood-street-trust-000115</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/micropolis-holding-co-012255</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/summit-materials-inc-012260</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/technipfmc-plc-012269</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landbridge-co-llc-012267</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-community-corp-sc-012248</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-i-mini-acquisition-corp-012261</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nature-s-miracle-holding-inc-012263</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iris-parent-holding-corp-115802</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neoleukin-therapeutics-inc-273399</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-000061</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immrsiv-inc-012221</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intellipharmaceutics-international-inc-013942</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxp-semiconductors-n-v-012258</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/growgeneration-corp-012251</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apellis-pharmaceuticals-inc-012226</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-273835</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calumet-specialty-products-partners-l-p-012252</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/springworks-therapeutics-inc-115761</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-commercial-real-estate-finance-inc-273510</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/openlocker-holdings-inc-039941</loc>
    <lastmod>2023-11-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wells-fargo-company-mn-000174</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mpt-operating-partnership-l-p-012208</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-007675</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lithium-americas-corp-020292</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-012198</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/byte-acquisition-corp-084390</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kraft-heinz-co-000146</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1st-streit-office-inc-115162</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-technology-acquisition-corp-039810</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/better-home-finance-holding-co-012167</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ima-tech-inc-012171</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexscient-inc-008135</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hut-8-corp-115413</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legion-m-entertainment-inc-012201</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/illinois-tool-works-inc-012160</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-012188</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armata-pharmaceuticals-inc-115268</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/v2x-inc-012207</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectral-ai-inc-012204</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semper-paratus-acquisition-corp-012190</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphitrite-digital-inc-007167</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/indexiq-active-etf-trust-030048</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-272273</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiptree-inc-000089</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-012209</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/driven-brands-holdings-inc-012162</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/universal-display-corp-pa-012178</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgl-holdings-ltd-039664</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxg-cushing-midstream-energy-fund-020259</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kontoor-brands-inc-012176</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-084386</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/raytech-holding-ltd-012152</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pdd-holdings-inc-115046</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goodyear-tire-rubber-co-oh-272140</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leddartech-holdings-inc-084448</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-030049</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quebec-012212</loc>
    <lastmod>2023-11-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrowroot-acquisition-corp-083668</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-012140</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/51talk-online-education-group-012127</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fatpipe-inc-ut-012144</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/green-plains-inc-012130</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferrovial-se-012146</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctrl-group-ltd-012105</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metros-development-co-ltd-039567</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-012103</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nano-nuclear-energy-inc-012142</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perfect-moment-ltd-083793</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globalink-investment-inc-039454</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-34-inc-000428</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skywater-technology-inc-000106</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jukebox-hits-vol-1-llc-271599</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/formula-systems-1985-ltd-012116</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/technipfmc-plc-271243</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-biomed-inc-012123</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semilux-international-ltd-012119</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eg-acquisition-corp-271634</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smx-security-matters-public-ltd-co-039594</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quhuo-ltd-114528</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/littelfuse-inc-de-000159</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hut-8-corp-114450</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-083848</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-012108</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cadence-design-systems-inc-000084</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-foundation-inc-017735</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scilex-holding-co-271392</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsmap-tech-acquisition-corp-114828</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/correlate-energy-corp-012102</loc>
    <lastmod>2023-11-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scilex-holding-co-012089</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceantech-acquisitions-i-corp-001421</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-capital-corp-083092</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/distribution-solutions-group-inc-012055</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nilebuilt-corp-wy-012052</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/joint-stock-co-kaspi-kz-012096</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-oncology-network-inc-012093</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hershey-co-000067</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vast-renewables-ltd-012094</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proof-acquisition-corp-i-051431</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-bitcoin-etf-012084</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pheton-holdings-ltd-012088</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pdd-holdings-inc-012095</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sep-acquisition-corp-051416</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/village-farms-international-inc-270095</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-health-network-solutions-012082</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-039380</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/osisko-gold-royalties-ltd-012027</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-012073</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-012090</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deep-medicine-acquisition-corp-039396</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-capital-corp-083522</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kellanova-270204</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kenongwo-group-us-inc-012056</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sentage-holdings-inc-012076</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibanye-stillwater-ltd-114087</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-114225</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-012087</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nip-group-inc-012085</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgen-acquisition-corp-270563</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allurion-technologies-inc-012097</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-beverage-corp-030237</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-chip-capital-group-inc-012086</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-007097</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pubmatic-inc-000052</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youneeqai-technical-services-inc-012079</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-039406</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trident-digital-tech-holdings-ltd-083009</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-012081</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-owl-capital-corp-270446</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-012091</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-008191</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harden-technologies-inc-012080</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-012092</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ef-hutton-acquisition-corp-i-039410</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmonic-inc-000099</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/canopy-growth-corp-012083</loc>
    <lastmod>2023-11-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/naploy-corp-011998</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-spac-holdco-inc-011995</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groove-botanicals-inc-012010</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chavant-capital-acquisition-corp-113950</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-34-inc-012017</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferroglobe-plc-017330</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gaotu-techedu-inc-012002</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gannett-co-inc-000045</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecd-automotive-design-inc-012013</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zeekr-intelligent-technology-holding-ltd-011996</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rpc-inc-017445</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-012008</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doc-com-inc-011989</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-011990</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/edgio-inc-012006</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cam-group-inc-012001</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flyexclusive-inc-012014</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-011993</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lucas-gc-ltd-269188</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oberweis-funds-082638</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-269477</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leishen-energy-holding-co-ltd-012012</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-digital-trust-014455</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nkgen-biotech-inc-012003</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-21shares-bitcoin-etf-011988</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexscient-inc-012004</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ball-corp-011985</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mosaic-co-000146</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinebrook-homes-trust-inc-012011</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-013002</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mondee-holdings-inc-000173</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hotchkis-wiley-funds-de-008161</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clover-leaf-capital-corp-012009</loc>
    <lastmod>2023-11-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/usca-all-terrain-fund-008081</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/entrada-therapeutics-inc-011957</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lexeo-therapeutics-inc-268318</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-268067</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lexeo-therapeutics-inc-011955</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eli-lilly-co-011981</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-011961</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lucas-gc-ltd-011956</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fulgent-genetics-inc-011972</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trans-american-aquaculture-inc-011977</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skywater-technology-inc-011973</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cannaisseur-group-inc-113357</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-011979</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-financiero-galicia-sa-000059</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/telomir-pharmaceuticals-inc-011958</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-hat-interactive-entertainment-technology-011978</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metros-development-co-ltd-011952</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kyverna-therapeutics-inc-011959</loc>
    <lastmod>2023-11-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-011944</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11103-007188</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-payroll-group-ltd-081815</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercer-funds-002407</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-commercial-real-estate-finance-trust-inc-267337</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proof-acquisition-corp-i-050491</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digital-locations-inc-011919</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/majestic-ideal-holdings-ltd-081748</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linde-plc-035716</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/creative-global-technology-holdings-ltd-011896</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banyan-acquisition-corp-113075</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kellanova-011904</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-011899</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-technology-acquisition-corp-011941</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-infrastructure-corp-267304</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-081818</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/starwood-credit-real-estate-income-trust-267232</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-038938</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/darkpulse-inc-011942</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jx-luxventure-ltd-081682</loc>
    <lastmod>2023-10-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-coastal-acquisition-corp-112598</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-retirement-funds-inc-003577</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-011873</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/runway-growth-finance-corp-112625</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loop-media-inc-112553</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-earth-acquisitions-corp-112645</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-007950</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mason-capital-fund-trust-019932</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/littelfuse-inc-de-011863</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nri-real-estate-investment-technology-inc-011861</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oriental-rise-holdings-ltd-011884</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holdco-nuvo-group-d-g-ltd-011862</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jukebox-hits-vol-1-llc-011850</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwoods-acquisition-corp-011867</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tungray-technologies-inc-011878</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cargo-therapeutics-inc-266486</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oppfi-inc-011880</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-038617</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-050303</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intrepid-potash-inc-112551</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-credit-opportunities-fund-000024</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/riversource-life-insurance-co-266328</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/constellium-se-266194</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/conduit-pharmaceuticals-inc-011858</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exponent-inc-056437</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomz-inc-081603</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-holding-ltd-011876</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/keurig-dr-pepper-inc-011855</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-011879</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-credit-income-fund-112643</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-matrix-group-inc-011874</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-266306</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-new-media-ltd-011869</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcadium-lithium-plc-050032</loc>
    <lastmod>2023-10-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aquestive-therapeutics-inc-011812</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chemed-corp-001564</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jet-ai-inc-038448</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitestone-reit-029234</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11056-007156</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-265053</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-life-insurance-co-usa-separate-account-a-264619</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cts-corp-011800</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-001981</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepan-co-055805</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datadog-inc-265193</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-011815</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-011824</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/janus-detroit-street-trust-264885</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-i-mini-acquisition-corp-007363</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roan-holdings-group-co-ltd-007218</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laureate-education-inc-035399</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-011836</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dingdong-cayman-ltd-011834</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverspac-inc-007031</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-007141</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-007450</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rayont-inc-011802</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silynxcom-ltd-007201</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tesla-inc-265032</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-006824</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-earth-acquisitions-corp-011822</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-biomed-inc-001671</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-infrastructure-corp-011809</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-funds-series-trust-ii-264703</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shimmick-corp-264444</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/east-west-bancorp-inc-000110</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/power-digital-infrastructure-acquisition-ii-corp-007366</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smart-logistics-global-ltd-011840</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adit-edtech-acquisition-corp-265446</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quhuo-ltd-011832</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crown-lng-holdings-ltd-011827</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evergy-missouri-west-inc-265270</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-pharma-holdings-inc-011807</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-002393</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vestible-assets-llc-038531</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-eagle-variable-funds-002383</loc>
    <lastmod>2023-10-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-111617</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iovance-biotherapeutics-inc-011765</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-038322</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-264084</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-038420</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-biotech-inc-016876</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/crocs-inc-011728</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everest-group-ltd-011792</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/binah-capital-group-inc-111777</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etp-trust-028269</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/edison-international-011771</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeglea-biotherapeutics-inc-264241</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssht-s-t-group-ltd-006775</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eli-lilly-co-000278</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-263759</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxg-cushing-midstream-energy-fund-019746</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pcs-edventures-inc-011723</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jvspac-acquisition-corp-111707</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-etf-trust-007247</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wellchange-holdings-co-ltd-011768</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-011764</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-ltd-011790</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shimmick-corp-011793</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/majestic-ideal-holdings-ltd-011760</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tortoise-energy-infrastructure-corp-049705</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cannaisseur-group-inc-011769</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adit-edtech-acquisition-corp-011759</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-commercial-real-estate-finance-inc-011755</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/overstock-com-inc-000081</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/good-gaming-inc-011778</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/haoxin-holdings-ltd-011722</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/electriq-power-holdings-inc-035288</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-000016</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsmap-tech-acquisition-corp-111738</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armata-pharmaceuticals-inc-011770</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-hawaii-corp-055765</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-global-acquisition-ii-corp-111797</loc>
    <lastmod>2023-10-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ul-solutions-inc-011669</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vista-credit-strategic-lending-corp-035135</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trident-digital-tech-holdings-ltd-011682</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icu-medical-inc-de-011664</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prudential-series-fund-007231</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oklo-inc-011684</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goosehead-insurance-inc-011678</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-mobile-ltd-262222</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deep-medicine-acquisition-corp-011667</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3-e-network-technology-group-ltd-011675</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/custom-truck-one-source-inc-011665</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/edison-international-263049</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-262667</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denny-s-corp-000096</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinxu-copper-industry-technology-ltd-011668</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-007402</loc>
    <lastmod>2023-10-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nordicus-partners-corp-038169</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-011623</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qmmm-holdings-ltd-011642</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schmid-group-n-v-011630</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yo-health-inc-002039</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-001938</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-038163</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-005981</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/full-truck-alliance-co-ltd-011655</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiptree-inc-011613</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/okta-inc-000052</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/j-m-smucker-co-261228</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/commerce-funds-001208</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-011607</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wells-fargo-company-mn-011656</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amarin-corp-plc-uk-261753</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linde-plc-011618</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energys-group-ltd-011653</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blue-room-acquisition-corp-011652</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yelp-inc-000050</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-beverage-corp-011648</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kraft-heinz-co-011649</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1st-streit-office-inc-011604</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chromocell-therapeutics-corp-011610</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mosaic-co-011609</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dune-acquisition-corp-006284</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11042-007095</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ayro-inc-011641</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssga-active-trust-261571</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wayfair-inc-011645</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/figure-certificate-co-001218</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-011650</loc>
    <lastmod>2023-10-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-011580</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kindly-md-inc-011585</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-011593</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxgen-brands-inc-011573</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cadence-design-systems-inc-011586</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semper-paratus-acquisition-corp-037952</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-011592</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pubmatic-inc-011556</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelstone-capital-acquisition-corp-005886</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-011590</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alibaba-group-holding-ltd-110612</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brightspring-health-services-inc-011587</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-etf-trust-ii-012549</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphitrite-digital-inc-011579</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chemed-corp-011557</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsmap-tech-acquisition-corp-011575</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/united-parcel-service-inc-011599</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vast-renewables-ltd-110686</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/minerals-technologies-inc-000094</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-011568</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmonic-inc-011566</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhen-ding-resources-inc-013787</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/comvest-credit-partners-bdc-fund-l-p-260914</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-011562</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/estrella-immunopharma-inc-011589</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oxus-acquisition-corp-005916</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-011594</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zjk-industrial-co-ltd-011567</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-011591</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fuxing-china-group-ltd-011559</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcadium-lithium-plc-011551</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hershey-co-011560</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rpc-inc-011554</loc>
    <lastmod>2023-10-23</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nushares-etf-trust-259844</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-picture-house-corp-037798</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/transamerica-funds-259728</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-011520</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/popular-high-grade-fixed-income-fund-inc-259799</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goodyear-tire-rubber-co-oh-259593</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proof-acquisition-corp-i-049050</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-011481</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/state-street-institutional-investment-trust-259976</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/edison-international-011491</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/equus-total-return-inc-000070</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/puerto-rico-residents-bond-fund-i-259804</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-spac-holdco-inc-110490</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-douglas-homes-corp-011474</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novo-nordisk-a-s-015174</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pono-capital-three-inc-005573</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/venture-lending-leasing-ix-inc-048922</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coinbase-global-inc-260089</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/estee-lauder-companies-inc-000170</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oracle-corp-259958</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adit-edtech-acquisition-corp-259814</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-retirement-funds-inc-003537</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercurity-fintech-holding-inc-110384</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safeguard-scientifics-inc-110443</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allurion-technologies-inc-259979</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inno-holdings-inc-005369</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/majestic-ideal-holdings-ltd-005294</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jvspac-acquisition-corp-011484</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-011513</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/luda-technology-group-ltd-011482</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dune-acquisition-corp-011508</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/short-term-investment-fund-for-puerto-rico-residents-inc-259801</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/european-investment-bank-011516</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-011519</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/the9-ltd-110394</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-110603</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-petroleum-chemical-corp-011486</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-technology-acquisition-corp-037911</loc>
    <lastmod>2023-10-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gannett-co-inc-011419</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-payroll-group-ltd-011425</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-000248</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/impact-shares-trust-i-258977</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-011414</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seaport-global-acquisition-ii-corp-011456</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guru-app-factory-corp-011459</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/electriq-power-holdings-inc-011446</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-materials-inc-011462</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hostess-brands-inc-011461</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qutoutiao-inc-258968</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/totalenergies-se-110177</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-028552</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/buenaventura-mining-co-inc-011444</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-259253</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calidi-biotherapeutics-inc-011445</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centuri-holdings-inc-011443</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinsale-capital-group-inc-000047</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cadeler-a-s-110165</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xinyuan-real-estate-co-ltd-011415</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexscient-inc-007754</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greenidge-generation-holdings-inc-034684</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cannabis-bioscience-international-holdings-inc-011449</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkers-industries-ltd-011416</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sep-acquisition-corp-011466</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-foods-holdings-ltd-011465</loc>
    <lastmod>2023-10-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/members-life-insurance-co-001355</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11035-006752</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-crossing-airlines-group-inc-258095</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-picture-house-corp-011392</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inno-holdings-inc-011384</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sentage-holdings-inc-004838</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-258516</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dbx-etf-trust-000693</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/byte-acquisition-corp-004622</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stabilis-solutions-inc-028507</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jiade-ltd-011383</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/virtus-etf-trust-ii-012350</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neoleukin-therapeutics-inc-258483</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-high-school-education-group-co-ltd-004624</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yo-health-inc-002020</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ef-hutton-acquisition-corp-i-037655</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheche-group-inc-011397</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jaag-enterprises-ltd-001875</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-pharma-holdings-inc-004725</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/columbia-funds-series-trust-i-258548</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/segall-bryant-hamill-trust-005576</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abivax-s-a-258644</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-004685</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vocodia-holdings-corp-004855</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ima-tech-inc-011388</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/binah-capital-group-inc-011389</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trisalus-life-sciences-inc-109965</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-times-co-000028</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meiwu-technology-co-ltd-037605</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perfect-moment-ltd-011394</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mkdwell-tech-inc-011401</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/segall-bryant-hamill-trust-005577</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-infrastructure-corp-258731</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrivent-biopharma-inc-011405</loc>
    <lastmod>2023-10-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgl-holdings-ltd-011353</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-foundation-inc-011340</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epsium-enterprise-ltd-011332</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/planet-image-international-ltd-004330</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agility-multi-asset-income-fund-019356</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wise-origin-bitcoin-trust-257757</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-salem-street-trust-000663</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-breeze-car-care-inc-011369</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-011346</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yo-health-inc-011360</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/power-digital-infrastructure-acquisition-ii-corp-011376</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fenbo-holdings-ltd-037462</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-004281</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eg-acquisition-corp-257688</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bilibili-inc-011359</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelstone-capital-acquisition-corp-011368</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skk-holdings-ltd-011365</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-011372</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwoods-acquisition-corp-004468</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exponent-inc-011357</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhengye-biotechnology-holding-ltd-011336</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-acquisition-opportunity-inc-013040</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lpl-financial-holdings-inc-257735</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloom-holdco-llc-011335</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lz-technology-holdings-ltd-011371</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/massimo-group-011358</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/barings-bdc-inc-048517</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-037466</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11053-006732</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abivax-s-a-011351</loc>
    <lastmod>2023-10-17</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lotus-technology-inc-109361</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomz-inc-011308</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/safeguard-scientifics-inc-011280</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-insurance-group-ltd-034428</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-douglas-homes-corp-048260</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/openlocker-holdings-inc-011269</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-000024</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cadeler-a-s-011300</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/laureate-education-inc-011270</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-crossing-airlines-group-inc-011262</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nordicus-partners-corp-011255</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abivax-s-a-256671</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chemed-corp-001487</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hut-8-corp-011303</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-011268</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jx-luxventure-ltd-011294</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ysx-tech-co-ltd-011271</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/infint-acquisition-corp-011292</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everest-group-ltd-000043</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zto-express-cayman-inc-011261</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-011257</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pioneer-asset-allocation-trust-000148</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-109429</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-109403</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banc-of-california-inc-048242</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vast-renewables-ltd-011254</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/direct-digital-holdings-inc-011295</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tuya-inc-011302</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/securian-funds-trust-256577</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-109437</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/armlogi-holding-corp-011306</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royalty-management-holding-corp-011284</loc>
    <lastmod>2023-10-16</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ihs-holding-ltd-109003</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/belive-holdings-011202</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/village-farms-international-inc-011209</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oriental-rise-holdings-ltd-003882</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/east-west-bancorp-inc-011250</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/niocorp-developments-ltd-001730</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/joint-stock-co-kaspi-kz-011222</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bishop-street-funds-019262</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepan-co-011249</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-exchange-traded-fund-trust-255799</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meta-data-ltd-003670</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eva-live-inc-037198</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/comerica-inc-new-000226</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-digital-trust-013379</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-011248</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flame-acquisition-corp-256142</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whitestone-reit-011238</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goosehead-insurance-inc-014968</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jaag-enterprises-ltd-001828</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1427702-b-c-ltd-003916</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrived-homes-llc-011247</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/opal-fuels-inc-003897</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lobo-ev-technologies-ltd-011224</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/niocorp-developments-ltd-001724</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akerna-corp-003908</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/palmer-square-capital-bdc-inc-003818</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/world-funds-trust-012252</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/springworks-therapeutics-inc-011204</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-11035-006699</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manning-napier-fund-inc-012242</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cno-financial-group-inc-000053</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zooz-power-ltd-011205</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/esgen-acquisition-corp-011219</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-011251</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/majestic-ideal-holdings-ltd-011196</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-011229</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qutoutiao-inc-011210</loc>
    <lastmod>2023-10-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banc-of-california-inc-011175</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-opportunities-trust-012203</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-mobile-ltd-011182</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robert-ventures-holdings-llc-011177</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsmap-tech-acquisition-corp-108879</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-007147</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-iv-006677</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wayfair-inc-002756</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-new-york-mellon-corp-255075</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-037022</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lbbb-merger-corp-003592</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bruce-fund-inc-005491</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ingram-micro-holding-corp-011151</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-011174</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semilux-international-ltd-011166</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deep-medicine-acquisition-corp-037080</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-technology-acquisition-corp-011156</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beyond-inc-011186</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ctrl-group-ltd-011169</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-011183</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/great-restaurant-development-holdings-ltd-011176</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coca-cola-europacific-partners-plc-000075</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-salem-street-trust-000652</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-horizon-aircraft-ltd-011167</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marizyme-inc-037020</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-picture-house-corp-037085</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cannaisseur-group-inc-108776</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-commercial-real-estate-finance-inc-255311</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-011185</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-corp-011188</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leddartech-holdings-inc-011180</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/buenaventura-mining-co-inc-108873</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toyo-co-ltd-011160</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eva-live-inc-011148</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lennox-international-inc-011187</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yxt-com-group-holding-ltd-011164</loc>
    <lastmod>2023-10-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-003287</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amplify-etf-trust-003158</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-108559</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reostar-energy-corp-000779</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xperi-inc-052942</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vv-markets-llc-001957</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-253981</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/okta-inc-011117</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-001961</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/serve-robotics-inc-de-011118</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceantech-acquisitions-i-corp-011138</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pheton-holdings-ltd-003249</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amarin-corp-plc-uk-011112</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-i-mini-acquisition-corp-011121</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pubmatic-inc-000048</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tal-education-group-108462</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/semper-paratus-acquisition-corp-011139</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-011135</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gold-fields-ltd-253881</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/repay-holdings-corp-253926</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hut-8-corp-108629</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gaotu-techedu-inc-052763</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-011114</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-international-holdings-inc-011116</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-108618</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worldwide-webb-acquisition-corp-254165</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schwab-charles-corp-000044</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-108639</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avvenire-electric-vehicle-international-corp-011127</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-001874</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxg-cushing-midstream-energy-fund-019177</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-011129</loc>
    <lastmod>2023-10-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-002665</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-capital-corp-002901</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penn-series-funds-inc-253324</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silverspac-inc-011067</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yelp-inc-011085</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neurogene-inc-011090</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexscient-inc-011093</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iclick-interactive-asia-group-ltd-108280</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-alliance-bancorporation-000155</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/10x-capital-venture-acquisition-corp-ii-081308</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pony-ai-inc-011103</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-011088</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryde-group-ltd-036820</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youneeqai-technical-services-inc-000081</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iqiyi-inc-252991</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-variable-insurance-trust-253255</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greentree-hospitality-group-ltd-107991</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/holly-energy-partners-lp-011074</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curevac-n-v-108299</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-011073</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-036781</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sp-funds-trust-012086</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jaag-enterprises-ltd-011069</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-ltd-047627</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-036607</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vv-markets-llc-011107</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-acquisition-corp-107739</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-crossing-airlines-group-inc-253366</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yo-health-inc-011079</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perfect-moment-ltd-081327</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everi-holdings-inc-011091</loc>
    <lastmod>2023-10-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ils-fixed-horizon-llc-011065</loc>
    <lastmod>2023-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goodyear-tire-rubber-co-oh-011064</loc>
    <lastmod>2023-10-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marblegate-capital-corp-011053</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeglea-biotherapeutics-inc-252526</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-000015</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unite-acquisition-2-corp-081219</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-infrastructure-corp-011057</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lizhi-inc-107348</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-011035</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/midland-national-life-insurance-co-252200</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitmine-immersion-technologies-inc-006992</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/senior-credit-investments-llc-252445</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-century-logistics-bvi-ltd-036578</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manse-usa-llc-011060</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sei-alternative-income-fund-107436</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-047417</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jefferies-credit-partners-bdc-inc-252441</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-ethereum-trust-eth-252442</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/minerals-technologies-inc-011037</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rpc-inc-016292</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000676</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flag-ship-acquisition-corp-006505</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-011030</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alta-global-group-ltd-011059</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-bitcoin-trust-btc-252439</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-006502</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turtle-beach-corp-000255</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qmmm-holdings-ltd-036451</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/estee-lauder-companies-inc-011061</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sable-offshore-corp-011047</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/technipfmc-plc-011050</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-wilson-holdings-inc-000124</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fenbo-holdings-ltd-011042</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinsale-capital-group-inc-011054</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacira-biosciences-inc-000054</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/talen-energy-corp-011031</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-bitcoin-etf-252430</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oracle-corp-011048</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ares-acquisition-corp-011038</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ming-shing-group-holdings-ltd-011051</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airship-ai-holdings-inc-011056</loc>
    <lastmod>2023-10-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1427702-b-c-ltd-010996</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-salem-street-trust-000115</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chemed-corp-010975</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitru-ltd-010990</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiptree-inc-000071</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsmap-tech-acquisition-corp-011006</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lexeo-therapeutics-inc-251767</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-002081</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abivax-s-a-010983</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-colchester-street-trust-000113</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-047197</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-002231</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-account-15-251638</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeries-technology-inc-010977</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pinstripes-holdings-inc-011000</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-eagle-outfitters-inc-002727</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-011024</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/australian-oilseeds-holdings-ltd-011023</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nationwide-variable-account-5-251639</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-ereit-iii-llc-107210</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mach-natural-resources-lp-002241</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-acquisition-opportunity-inc-012669</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biote-corp-052228</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jukebox-hits-vol-1-llc-251653</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ryde-group-ltd-010991</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrowroot-acquisition-corp-010982</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/okeanis-eco-tankers-corp-010985</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mega-matrix-inc-010965</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clarion-partners-real-estate-income-fund-inc-251666</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sound-point-meridian-capital-llc-006460</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifestance-health-group-inc-251722</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibanye-stillwater-ltd-010966</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/manager-directed-portfolios-007492</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-merk-gold-trust-010963</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reagan-bosco-international-company-inc-036420</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zyversa-therapeutics-inc-036396</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-crossing-airlines-group-inc-010987</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clean-earth-acquisitions-corp-107303</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bgin-blockchain-ltd-010968</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xbp-europe-holdings-inc-010984</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-011007</loc>
    <lastmod>2023-10-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-bx-technology-ltd-010950</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-010942</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reagan-bosco-international-company-inc-010959</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-007345</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferroglobe-plc-010935</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepan-co-051813</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mag-mile-capital-inc-010932</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloom-holdco-llc-001932</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmonic-inc-250600</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psq-holdings-inc-010930</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birkenstock-holding-plc-250558</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shimmick-corp-250895</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mach-natural-resources-lp-010937</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-micro-devices-inc-000188</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-aerogels-inc-250798</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beigene-ltd-000143</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-lease-office-properties-033768</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inno-holdings-inc-001568</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/heartland-financial-usa-inc-010957</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-010944</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-010933</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adit-edtech-acquisition-corp-250850</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssht-s-t-group-ltd-010929</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-tower-hill-mines-ltd-106604</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinebrook-homes-trust-inc-000020</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-001903</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-106931</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-001744</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/suic-worldwide-holdings-ltd-000319</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-001790</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cibus-inc-250829</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sequans-communications-250762</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/comerica-inc-new-010954</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-010946</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-010961</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loop-media-inc-010953</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penn-entertainment-inc-000042</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icoreconnect-inc-010936</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trident-digital-tech-holdings-ltd-001435</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/casa-shares-assets-llc-010956</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ocugen-inc-033806</loc>
    <lastmod>2023-10-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-010916</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-010907</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ermenegildo-zegna-n-v-000068</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birkenstock-holding-plc-010901</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plutus-financial-group-ltd-010906</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sentage-holdings-inc-010910</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jaag-enterprises-ltd-001766</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifestance-health-group-inc-010894</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-lease-office-properties-010902</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goodyear-tire-rubber-co-oh-249941</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-picture-house-corp-010920</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-250043</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambev-s-a-004073</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sciplay-corp-106423</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/international-tower-hill-mines-ltd-010914</loc>
    <lastmod>2023-10-03</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgim-credit-income-fund-010876</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/repay-holdings-corp-010863</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calculator-new-pubco-inc-105814</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northeast-investors-trust-018690</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kinsale-capital-group-inc-000045</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/power-digital-infrastructure-acquisition-ii-corp-000461</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/senior-credit-investments-llc-249163</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-new-york-mellon-corp-010857</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novabay-pharmaceuticals-inc-027329</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/african-agriculture-holdings-inc-010871</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-010859</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/modvans-inc-010872</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/overstock-com-inc-000066</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cabbacis-inc-010868</loc>
    <lastmod>2023-10-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-bitcoin-trust-010822</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tuya-inc-104954</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ark-21shares-bitcoin-etf-010824</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vaneck-bitcoin-trust-010836</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-247537</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-credit-income-fund-246895</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wisdomtree-bitcoin-fund-010832</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meta-data-ltd-010769</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-trust-ii-011813</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banc-of-california-inc-046066</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxgen-brands-inc-010785</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valkyrie-bitcoin-fund-010834</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sharecare-inc-247399</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-080723</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marathon-digital-holdings-inc-010800</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eli-lilly-co-010846</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphitrite-digital-inc-006394</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shimmick-corp-010801</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nexa-resources-s-a-011795</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/boundless-bio-inc-010853</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/constellium-se-010816</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dune-acquisition-corp-081063</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-000022</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jaag-enterprises-ltd-010748</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adit-edtech-acquisition-corp-010768</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cim-opportunity-zone-fund-l-p-010839</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deep-medicine-acquisition-corp-010796</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/freight-technologies-inc-010827</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/capstone-dental-pubco-inc-010771</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groundfloor-finance-inc-010773</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-galaxy-bitcoin-etf-010821</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/senior-credit-investments-llc-246870</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guardian-insurance-annuity-co-inc-247213</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-010763</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/franklin-templeton-digital-holdings-trust-010833</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energea-portfolio-3-africa-llc-010830</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/telecom-argentina-sa-105176</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-034830</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vestible-assets-llc-010762</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solarmax-technology-inc-001753</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akerna-corp-010758</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-010759</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-001751</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smx-security-matters-public-ltd-co-010838</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inno-holdings-inc-010767</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allurion-technologies-inc-010844</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globavend-holdings-ltd-034764</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-010815</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-010764</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-wise-origin-bitcoin-fund-010829</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/direxion-shares-etf-trust-247463</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-bitcoin-etf-010835</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/signing-day-sports-inc-080993</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/john-hancock-exchange-traded-fund-trust-247170</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-holding-ltd-000061</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jackson-credit-opportunities-fund-000012</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apollo-commercial-real-estate-finance-inc-010753</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bakkt-holdings-inc-010765</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calculator-new-pubco-inc-010845</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yelp-inc-000047</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centaur-mutual-funds-trust-005244</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morgan-stanley-etf-trust-105452</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gologiq-inc-010843</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iclick-interactive-asia-group-ltd-010811</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-247584</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-commodities-trust-i-010823</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royalty-management-holding-corp-010809</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsman-s-warehouse-holdings-inc-050802</loc>
    <lastmod>2023-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sciplay-corp-010746</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vnet-group-inc-104738</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/horizon-funds-018566</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-corp-104783</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-alliance-bancorporation-010704</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smx-security-matters-public-ltd-co-034637</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sipp-international-industries-inc-006347</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ermenegildo-zegna-n-v-010703</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/datadog-inc-010741</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/quhuo-ltd-104835</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cargo-therapeutics-inc-010715</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pineapple-financial-inc-034502</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-005387</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trisalus-life-sciences-inc-010701</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dentsply-sirona-inc-000071</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atrenew-inc-050251</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sibanye-stillwater-ltd-104675</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-aviation-ltd-045747</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-brands-inc-027014</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-080685</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-credit-income-fund-245770</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-active-etfs-inc-005388</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lennox-international-inc-033182</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-245408</loc>
    <lastmod>2023-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omnilit-acquisition-corp-034463</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-010676</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-010688</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-010666</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sustainable-projects-group-inc-010667</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ilustrato-pictures-international-inc-010691</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/estee-lauder-companies-inc-000168</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-capital-group-holdings-llc-010653</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pdd-holdings-inc-104027</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/groove-botanicals-inc-010684</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambell-international-holding-corp-010645</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-010692</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jones-lang-lasalle-inc-000038</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adlai-nortye-ltd-104203</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trevena-inc-104113</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spark-i-acquisition-corp-010693</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xperi-inc-010644</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yunji-inc-243013</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fortress-biotech-inc-010660</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cannabis-bioscience-international-holdings-inc-006753</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrivent-biopharma-inc-010683</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/7gc-co-holdings-inc-010665</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caz-strategic-opportunities-fund-005167</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/buenaventura-mining-co-inc-010670</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bank-of-hawaii-corp-010642</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/iqiyi-inc-010680</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-080002</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vv-markets-llc-001851</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/okta-inc-000049</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-010690</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reagan-bosco-international-company-inc-034410</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/morningstar-inc-010641</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/almaden-minerals-ltd-005889</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/utstarcom-holdings-corp-050038</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zto-express-cayman-inc-104005</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spark-i-acquisition-corp-104458</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novo-nordisk-a-s-010652</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelstone-capital-acquisition-corp-079988</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3m-co-000083</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/alibaba-group-holding-ltd-010668</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pegasystems-inc-000193</loc>
    <lastmod>2023-09-27</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pineapple-financial-inc-010580</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jvspac-acquisition-corp-010595</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-battery-technology-co-010602</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-242560</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proof-acquisition-corp-i-045292</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mason-capital-fund-trust-018398</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oriental-rise-holdings-ltd-010625</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxg-cushing-midstream-energy-fund-018382</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-010613</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netcapital-inc-010622</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-242066</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metros-development-co-ltd-033712</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/signing-day-sports-inc-010604</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energem-corp-033759</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/traeger-inc-000126</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/henry-schein-inc-010612</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/delta-corp-holdings-ltd-079574</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cibus-inc-010629</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allkem-livent-plc-045321</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-pharma-holdings-inc-010596</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ihs-holding-ltd-010617</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denny-s-corp-010626</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/two-harbors-investment-corp-010591</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-006697</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tesla-inc-010608</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-services-inc-242411</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bilibili-inc-241994</loc>
    <lastmod>2023-09-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gelteq-ltd-010525</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calculator-new-pubco-inc-103628</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/energys-group-ltd-010561</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-006330</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proshares-trust-006331</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-241154</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pheton-holdings-ltd-010569</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-241126</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rpc-inc-010544</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/destiny-tech100-inc-001480</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profusa-inc-010578</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/douyu-international-holdings-ltd-103337</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eva-live-inc-033564</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/reostar-energy-corp-010529</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/templeton-global-income-fund-004922</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brightspring-health-services-inc-010520</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meihua-international-medical-technologies-co-ltd-079146</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-241119</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sab-biotherapeutics-inc-010559</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proof-acquisition-corp-i-045129</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skywater-technology-inc-000101</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspen-aerogels-inc-010533</loc>
    <lastmod>2023-09-25</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/thornburg-investment-trust-011476</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hello-group-inc-239986</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-variable-series-funds-inc-240281</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-lights-acquisition-corp-103176</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-vi-006150</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kenongwo-group-us-inc-078532</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jefferies-credit-partners-bdc-inc-240607</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceanpal-inc-005310</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-vi-006152</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omnilit-acquisition-corp-010515</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rezolve-group-ltd-240687</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calculator-new-pubco-inc-010513</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/senior-credit-investments-llc-240616</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/victory-portfolios-iii-006316</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/netease-inc-102937</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1427702-b-c-ltd-078870</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stronghold-digital-mining-inc-010473</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cadeler-a-s-010491</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coinbase-global-inc-010518</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/middleby-corp-010504</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eva-live-inc-033469</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xtra-gold-resources-corp-010497</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pacira-biosciences-inc-010476</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mercurity-fintech-holding-inc-010503</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mach-natural-resources-lp-078872</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-large-cap-focus-growth-fund-inc-240302</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ddc-enterprise-ltd-078693</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ea-series-trust-000773</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-technology-acquisition-corp-033475</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-bx-technology-ltd-078745</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-010490</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-power-group-ltd-078816</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-010494</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/binah-capital-group-inc-103223</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsmap-tech-acquisition-corp-103269</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ch-auto-inc-078839</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-picture-house-corp-033467</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ima-tech-inc-010499</loc>
    <lastmod>2023-09-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sipp-international-industries-inc-010441</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-power-group-ltd-010413</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/robinhood-markets-inc-010435</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elfun-trusts-239368</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jupai-holdings-ltd-010442</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/biote-corp-010453</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-etf-trust-239607</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mondee-holdings-inc-010449</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-010409</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unisys-corp-000045</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-026506</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-crossing-airlines-group-inc-239135</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leishen-energy-holding-co-ltd-010460</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/btcs-inc-010470</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vv-markets-llc-010468</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectaire-holdings-inc-010465</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/totalenergies-se-010446</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinfast-auto-ltd-239461</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fundrise-growth-ereit-iii-llc-010457</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinebrook-homes-trust-inc-010421</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solarmax-technology-inc-010458</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/roundhill-etf-trust-018211</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhangmen-education-inc-078147</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/leo-holdings-corp-ii-010419</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schwab-charles-corp-010448</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/piedmont-office-realty-trust-inc-010411</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nilebuilt-corp-wy-033378</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valic-co-i-239275</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tengjun-biotechnology-corp-078376</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/direct-digital-holdings-inc-102875</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/airbnb-inc-010418</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovative-international-acquisition-corp-102910</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goldman-sachs-etf-trust-239498</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-aviation-ltd-010414</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vista-energy-s-a-b-de-c-v-239807</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jukebox-hits-vol-1-llc-010406</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stabilis-solutions-inc-010451</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-lease-office-properties-032721</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penn-entertainment-inc-010425</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ferroglobe-plc-015913</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-palladium-etf-trust-011454</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovator-etfs-trust-026505</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/piedmont-office-realty-trust-inc-000150</loc>
    <lastmod>2023-09-21</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-010401</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turtle-beach-corp-010382</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/signing-day-sports-inc-078085</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silvaco-group-inc-010374</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-reinsurance-ltd-238648</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheetah-mobile-inc-048893</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aurora-mobile-ltd-238001</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sportsman-s-warehouse-holdings-inc-010400</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/terawulf-inc-010338</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-078059</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frequency-therapeutics-inc-238785</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grupo-financiero-galicia-sa-010353</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hamilton-insurance-group-ltd-010349</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ch-auto-inc-010383</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisors-preferred-trust-005048</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pintec-technology-holdings-ltd-102162</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-102359</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-telesystems-public-joint-stock-co-102149</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/waystar-holding-corp-010391</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gladstone-capital-corp-238530</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-high-school-education-group-co-ltd-010337</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mf-international-ltd-033219</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adlai-nortye-ltd-010405</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hanesbrands-inc-238779</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jaag-enterprises-ltd-001720</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/direct-digital-holdings-inc-010390</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eli-lilly-co-000249</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/banc-of-california-inc-010402</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-douglas-homes-corp-010403</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cno-financial-group-inc-010372</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globaltech-corp-006976</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aspac-i-mini-acquisition-corp-010356</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baird-medical-investment-holdings-ltd-010379</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/millicom-international-cellular-sa-010399</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beam-therapeutics-inc-238645</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synlogic-inc-238590</loc>
    <lastmod>2023-09-20</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beyond-inc-010327</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubrik-inc-010294</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carlyle-credit-income-fund-237668</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/360-funds-011354</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xperi-inc-048780</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newcourt-acquisition-corp-102056</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/white-river-energy-corp-033041</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/frontview-reit-inc-010330</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ocugen-inc-010287</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/richtech-robotics-inc-077835</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shorepower-technologies-inc-010292</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/londax-corp-010285</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meihua-international-medical-technologies-co-ltd-010331</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lightinthebox-holding-co-ltd-010321</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/trident-digital-tech-holdings-ltd-010329</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mf-international-ltd-010302</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/royalty-pharma-plc-237739</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goodyear-tire-rubber-co-oh-010307</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landstar-system-inc-237630</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-services-inc-010319</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ambev-s-a-010317</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wimi-hologram-cloud-inc-010289</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-times-co-010290</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/10x-capital-venture-acquisition-corp-ii-077789</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/variable-insurance-products-fund-000900</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pubmatic-inc-010333</loc>
    <lastmod>2023-09-19</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carvana-co-000297</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/goosehead-insurance-inc-010264</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-funds-iii-236882</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zacks-trust-005006</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-acquisition-opportunity-inc-011978</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ludwig-enterprises-inc-000733</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneyhero-ltd-236912</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vinfast-auto-ltd-010258</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-e-go-b-v-077427</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dine-brands-global-inc-010283</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/republic-power-group-ltd-077355</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/neurogene-inc-010257</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/daybreak-oil-gas-inc-010273</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hut-8-corp-101671</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/direct-digital-holdings-inc-101588</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/coca-cola-europacific-partners-plc-010274</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immrsiv-inc-032973</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cambell-international-holding-corp-077378</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centaur-mutual-funds-trust-005009</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/athene-holding-ltd-010268</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/compound-real-estate-bonds-inc-010282</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deep-medicine-acquisition-corp-032967</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yo-health-inc-001811</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamestop-corp-000052</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ault-alliance-inc-012430</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dune-acquisition-corp-010271</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/telomir-pharmaceuticals-inc-010249</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-10-crypto-index-fund-236889</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitfarms-ltd-010255</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lz-technology-holdings-ltd-010253</loc>
    <lastmod>2023-09-18</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cemex-sab-de-cv-235779</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intrepid-potash-inc-010238</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tirios-propco-series-llc-010248</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/birkenstock-holding-ltd-235955</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-covington-trust-000196</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proof-acquisition-corp-i-010210</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-x-funds-000650</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/immrsiv-inc-010235</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/value-add-growth-reit-iv-llc-076816</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivakor-inc-006143</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-010245</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-e-go-n-v-010207</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-covington-trust-000198</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kenongwo-group-us-inc-010240</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hartford-funds-exchange-traded-trust-101234</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/australian-oilseeds-holdings-ltd-077159</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/denali-spac-holdco-inc-010239</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ddc-enterprise-ltd-010230</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cleanspark-inc-048411</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ameriguard-security-services-inc-006124</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/korro-bio-inc-010215</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abacus-life-inc-236138</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metropolitan-west-funds-235668</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-beverage-corp-010237</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkage-global-inc-077054</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/muzinich-corporate-lending-income-fund-inc-076969</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/net-power-inc-077090</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spark-i-acquisition-corp-101159</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-natural-resources-inc-010223</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xchg-ltd-010229</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sentage-holdings-inc-077047</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moneyhero-ltd-010242</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perception-capital-corp-ii-236254</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-mortgage-trust-inc-235803</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autonomix-medical-inc-006486</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/opal-fuels-inc-010226</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gelteq-ltd-077073</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klaviyo-inc-032315</loc>
    <lastmod>2023-09-15</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-010142</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grayscale-ethereum-trust-eth-010188</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/traeger-inc-010170</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perrigo-co-plc-235297</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/richtech-robotics-inc-010178</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrived-homes-3-llc-000063</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eco-science-solutions-inc-010192</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-eagle-outfitters-inc-010199</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/26-capital-acquisition-corp-076732</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yy-group-holding-ltd-010168</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jyong-biotech-ltd-010139</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pear-tree-funds-100762</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baiya-international-group-inc-010179</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flame-acquisition-corp-235377</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maplebear-inc-235181</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globaltech-corp-010197</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-010141</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/estee-lauder-companies-inc-010166</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisor-managed-portfolios-007006</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/senior-credit-investments-llc-010146</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abri-spac-i-inc-076786</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autozi-internet-technology-global-ltd-010162</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jd-com-inc-235008</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ironstone-properties-inc-010167</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/okta-inc-010202</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/li-auto-inc-100631</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/westamerica-bancorporation-010181</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/volato-group-inc-010203</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dentsply-sirona-inc-010198</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocky-brands-inc-010176</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/signing-day-sports-inc-010149</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hut-8-corp-010154</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globant-s-a-100710</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhangmen-education-inc-010201</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/suic-worldwide-holdings-ltd-010182</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/deswell-industries-inc-010204</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/beneficient-010144</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/3m-co-010153</loc>
    <lastmod>2023-09-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pegasystems-inc-010125</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zto-express-cayman-inc-010130</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/huya-inc-233857</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/invesco-commercial-real-estate-finance-trust-inc-010124</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/redwood-trust-inc-100557</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/doubleline-funds-trust-234227</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vipshop-holdings-ltd-233950</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/syra-health-corp-010105</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gaotu-techedu-inc-010127</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arrived-homes-3-llc-010113</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brookfield-reinsurance-ltd-010106</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/t-rowe-price-capital-appreciation-fund-inc-003169</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zai-lab-ltd-010108</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wayfair-inc-010119</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/baosheng-media-group-holdings-ltd-100457</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/novo-nordisk-a-s-013525</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nilebuilt-corp-wy-010129</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sculptor-diversified-real-estate-income-trust-inc-043829</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mf-international-ltd-032460</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worldwide-webb-acquisition-corp-233991</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mutual-fund-series-trust-004882</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cottonwood-communities-inc-000157</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pdd-holdings-inc-010123</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/revelstone-capital-acquisition-corp-010131</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autohome-inc-233854</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idirect-private-markets-fund-100430</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yiren-digital-ltd-010111</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/maplebear-inc-010107</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-076452</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/syra-health-corp-032490</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tyler-technologies-inc-000030</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ecopetrol-s-a-003916</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pershing-square-sparc-holdings-ltd-de-234571</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flexi-group-holdings-ltd-001686</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tributary-funds-inc-000361</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cboe-global-markets-inc-015715</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inno-holdings-inc-076442</loc>
    <lastmod>2023-09-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamer-pakistan-inc-010049</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/matthews-international-funds-233525</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheetah-mobile-inc-010103</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abri-spac-i-inc-010077</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/envoy-medical-inc-010058</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anzu-special-acquisition-corp-i-100183</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lifestance-health-group-inc-233484</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digitalbridge-group-inc-000094</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lithium-americas-corp-010097</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/real-messenger-corp-010096</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gracell-biotechnologies-inc-100015</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/oceantech-acquisitions-i-corp-001218</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northview-acquisition-corp-043710</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mach-natural-resources-lp-010064</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northern-lights-fund-trust-iv-004873</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xtra-gold-resources-corp-017937</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zim-integrated-shipping-services-ltd-013488</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advisor-managed-portfolios-006981</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/linkage-global-inc-010050</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zimvie-inc-010095</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/falcon-s-beyond-global-inc-076201</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inpixon-010073</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/seqll-inc-010082</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-010088</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kennedy-wilson-holdings-inc-010084</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/adit-edtech-acquisition-corp-233710</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onemeta-inc-032317</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/suic-worldwide-holdings-ltd-000294</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harmony-biosciences-holdings-inc-015643</loc>
    <lastmod>2023-09-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-group-ltd-010016</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/falcon-s-beyond-global-inc-010018</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rayzebio-inc-231912</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fibrobiologics-inc-010035</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-exchange-traded-fund-viii-005676</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klaviyo-inc-031918</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/borealis-foods-inc-010012</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-010033</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-hospitality-properties-reit-ii-inc-032267</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ai-transportation-acquisition-corp-010004</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/anheuser-busch-inbev-sa-nv-232126</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aluminum-corp-of-china-ltd-099431</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/captivision-inc-232245</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ichor-holdings-ltd-031966</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/on-semiconductor-corp-232626</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tiptree-inc-010026</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/synlogic-inc-010013</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abrdn-palladium-etf-trust-010023</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-032235</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/greentree-hospitality-group-ltd-010009</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-picture-house-corp-010025</loc>
    <lastmod>2023-09-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/atlantic-coastal-acquisition-corp-009964</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stonebridge-acquisition-corp-009952</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chavant-capital-acquisition-corp-009948</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bancorp-34-inc-009951</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arcutis-biotherapeutics-inc-009961</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobile-telesystems-public-joint-stock-co-009963</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhibao-technology-inc-075433</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/1427702-b-c-ltd-009966</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fly-e-group-inc-009969</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globavend-holdings-ltd-032164</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/global-crossing-airlines-group-inc-009949</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/china-pharma-holdings-inc-075543</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinovac-biotech-ltd-009960</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dingdong-cayman-ltd-009955</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/totalenergies-se-099194</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/irobot-corp-000062</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeglea-biotherapeutics-inc-231678</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/euda-health-holdings-ltd-032073</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-union-co-047257</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ishares-u-s-etf-trust-231509</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ermenegildo-zegna-n-v-000058</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/brilliant-acquisition-corp-075498</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/digi-power-x-inc-009965</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/orangekloud-technology-inc-009957</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/stepan-co-009971</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-biomed-inc-009975</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intellipharmaceutics-international-inc-009990</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/onemeta-inc-009977</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/aeon-biopharma-inc-009950</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/solarmax-technology-inc-001678</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vista-energy-s-a-b-de-c-v-009968</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/advanced-micro-devices-inc-009979</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cottonwood-communities-inc-000151</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amer-sports-inc-009983</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthy-choice-wellness-corp-032136</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/next-e-go-b-v-075486</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/marsprotocol-inc-075503</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-new-media-ltd-047194</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nxu-inc-009958</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hnr-acquisition-corp-075540</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ihs-holding-ltd-015589</loc>
    <lastmod>2023-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/monetiva-inc-009920</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globaltech-corp-006723</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/suic-worldwide-holdings-ltd-009898</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yelp-inc-009909</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wf-international-ltd-001656</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shimmick-corp-009874</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/check-point-software-technologies-ltd-009930</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rayzebio-inc-009889</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zynerba-pharmaceuticals-inc-009940</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/klaviyo-inc-009918</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/caz-strategic-opportunities-fund-009905</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/northann-corp-009925</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youxin-technology-ltd-032002</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/niocorp-developments-ltd-009938</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/niocorp-developments-ltd-009939</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/penn-entertainment-inc-000030</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/concreit-series-llc-009896</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unite-acquisition-2-corp-009871</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/globavend-holdings-ltd-009876</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-century-logistics-bvi-ltd-009914</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zynerba-pharmaceuticals-inc-009943</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-alternative-opportunities-fund-098889</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-minerals-co-098945</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cheetah-mobile-inc-046865</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tengjun-biotechnology-corp-009922</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/turtle-beach-corp-000121</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/accordant-odce-index-fund-099049</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/unite-acquisition-1-corp-009873</loc>
    <lastmod>2023-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/worthington-steel-inc-009841</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omnilit-acquisition-corp-031841</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akerna-corp-074499</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/captivision-inc-009836</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitwise-10-crypto-index-fund-009818</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/johnson-mutual-funds-trust-098687</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocera-inc-006301</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sharecare-inc-009851</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sipp-international-industries-inc-005929</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nvni-group-ltd-229744</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harden-technologies-inc-074248</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amphitrite-digital-inc-009861</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xperi-inc-009857</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-eagle-outfitters-inc-046770</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/spectaire-holdings-inc-009859</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/autonomix-medical-inc-009860</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/exela-technologies-inc-009813</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/white-river-energy-corp-031886</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gamer-pakistan-inc-011615</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eli-lilly-co-009838</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zura-bio-ltd-009867</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smith-douglas-homes-corp-042980</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/traeger-inc-000111</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fidelity-national-information-services-inc-009843</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/celsius-holdings-inc-000019</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hallador-energy-co-098671</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dfp-holdings-ltd-031731</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/power-digital-infrastructure-acquisition-ii-corp-009868</loc>
    <lastmod>2023-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nvni-group-ltd-009780</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carvana-co-009797</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nocturne-acquisition-corp-009803</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tengjun-biotechnology-corp-073767</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/silynxcom-ltd-009763</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/catcha-investment-corp-073690</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prospector-capital-corp-009779</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackstone-mortgage-trust-inc-009762</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harbor-etf-trust-228573</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vivakor-inc-005926</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/prairie-operating-co-031699</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/american-hospitality-properties-reit-ii-inc-009808</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/my-racehorse-ca-llc-006279</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/complete-solaria-inc-009805</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/murano-global-investments-ltd-009796</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arm-holdings-plc-uk-228066</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calculator-new-pubco-inc-098450</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newcourt-acquisition-corp-009761</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/duo-world-inc-031601</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ssht-s-t-group-ltd-005901</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/abri-spac-i-inc-073858</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sag-holdings-ltd-031678</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zhen-ding-resources-inc-009774</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ault-alliance-inc-009809</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/vitru-brazil-ventures-holdings-trade-inc-013268</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/garden-stage-ltd-073738</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/western-union-co-009758</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/everest-group-ltd-009775</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bloomin-brands-inc-000107</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tidal-etf-trust-010773</loc>
    <lastmod>2023-09-05</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ludwig-enterprises-inc-009749</loc>
    <lastmod>2023-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/psyence-biomedical-ltd-009752</loc>
    <lastmod>2023-09-04</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inx-ltd-009704</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rocketfuel-blockchain-inc-009725</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pgd-eco-solutions-009720</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nyiax-inc-073378</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sinovac-biotech-ltd-097780</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/epwk-holdings-ltd-001390</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skywater-technology-inc-009721</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/smc-entertainment-inc-005868</loc>
    <lastmod>2023-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-035570</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sunworks-inc-027312</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/poland-republic-of-010815</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/carvana-co-010788</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skillful-craftsman-education-technology-ltd-104574</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akili-inc-255502</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arb-iot-group-ltd-060786</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cub-crafters-inc-007371</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jocom-holdings-corp-010762</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitech-technologies-corp-010814</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-035572</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mdjm-ltd-010753</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nacco-industries-inc-000055</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/model-performance-mini-corp-104774</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nogin-inc-010763</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gbs-inc-027321</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcdonalds-corp-000046</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hawaiian-holdings-inc-255650</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/yatsen-holding-ltd-032835</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eline-entertainment-group-inc-006722</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitnile-holdings-inc-011722</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cvr-energy-inc-000063</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/golden-heaven-group-holdings-ltd-010761</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pershing-square-sparc-holdings-ltd-de-010823</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/halberd-corp-010800</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/startengine-crowdfunding-inc-104683</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grindr-inc-010759</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/castellum-inc-000905</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arena-group-holdings-inc-010816</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pbf-energy-inc-035532</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/my-racehorse-ca-llc-010793</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nft-gaming-co-inc-060794</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/grifols-sa-104443</loc>
    <lastmod>2022-09-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/rubber-leaf-inc-027148</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/liberty-media-acquisition-corp-000005</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-finance-holdco-ltd-035216</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calibercos-inc-104162</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/data-knights-acquisition-corp-104262</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shengfeng-development-ltd-010747</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genelux-corp-010741</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/navios-maritime-holdings-inc-253893</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/allspring-funds-trust-000819</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/winning-brands-corp-000411</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/endava-plc-254184</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearmind-medicine-inc-010696</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gps-funds-ii-000915</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcloud-technologies-corp-254161</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dana-inc-010712</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tupperware-brands-corp-000048</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/artesian-resources-corp-000060</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pg-e-corp-010737</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cenaq-energy-corp-060254</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clancy-corp-010707</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/qudian-inc-253675</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/party-city-holdco-inc-010748</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curative-biotechnology-inc-010721</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gps-funds-i-000912</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/inovio-pharmaceuticals-inc-254501</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/valmont-industries-inc-000104</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/perfect-corp-103981</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/elate-group-inc-010735</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/selina-hospitality-plc-254546</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/flowers-foods-inc-254036</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/proptech-investment-corp-ii-060233</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eqonex-ltd-027185</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/jd-com-inc-254287</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-mortgage-trust-inc-010704</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/meta-platforms-inc-010750</loc>
    <lastmod>2022-09-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/selina-hospitality-plc-253400</loc>
    <lastmod>2022-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/amg-funds-iii-253094</loc>
    <lastmod>2022-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kandi-technologies-group-inc-010676</loc>
    <lastmod>2022-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kwesst-micro-systems-inc-010692</loc>
    <lastmod>2022-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pineapple-financial-inc-010694</loc>
    <lastmod>2022-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pruco-life-insurance-co-000088</loc>
    <lastmod>2022-09-28</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/omniab-inc-009811</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/toro-corp-009795</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cenaq-energy-corp-009777</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-power-ltd-009752</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/galaxy-payroll-group-ltd-009747</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idex-biometrics-asa-240936</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/strong-global-entertainment-inc-009800</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/sequans-communications-009762</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/curative-biotechnology-inc-009754</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nayax-ltd-009766</loc>
    <lastmod>2022-09-08</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centaur-mutual-funds-trust-004545</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/renesola-ltd-009730</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bullfinch-fund-inc-025299</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/metro-one-telecommunications-inc-006695</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-001516</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ace-convergence-acquisition-corp-098306</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chefs-warehouse-inc-000950</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/h-world-group-ltd-098032</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mangomill-plc-240277</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/profunds-005832</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chevron-corp-009711</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/phoenix-rising-companies-001925</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/work-medical-technology-group-ltd-009739</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/touchstone-strategic-trust-000102</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/express-inc-000064</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ultimus-managers-trust-004557</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/avista-public-acquisition-corp-ii-009692</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chindata-group-holdings-ltd-009696</loc>
    <lastmod>2022-09-07</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hackett-group-inc-239043</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/shell-midstream-partners-l-p-009660</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/idacorp-inc-009663</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/calibercos-inc-009668</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/un-monde-international-worldwide-ltd-006204</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/landa-app-2-llc-009650</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cbl-international-ltd-009648</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legacy-education-alliance-inc-025121</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ftai-finance-holdco-ltd-009658</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/miami-international-holdings-inc-009643</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/akili-inc-009655</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/versus-systems-inc-009667</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/emerge-etf-trust-054118</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/highland-funds-ii-239124</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kaiser-aluminum-corp-009630</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mobileye-global-inc-009634</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/scienjoy-holding-corp-054127</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hawaiian-holdings-inc-009632</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/f-star-therapeutics-inc-009635</loc>
    <lastmod>2022-09-06</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/newpark-resources-inc-009578</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ormat-technologies-inc-053548</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/innovation-beverage-group-ltd-009564</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/u-s-silica-holdings-inc-236940</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/pagaya-technologies-ltd-032253</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/centaur-mutual-funds-trust-004450</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mdjm-ltd-097531</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guess-inc-000114</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/zura-bio-ltd-009563</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/moore-dorothy-jean-009584</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/xperi-inc-009561</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ajia-innogroup-holdings-ltd-009591</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/philip-morris-international-inc-000079</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/weitz-funds-000253</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/legend-biotech-corp-009595</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lmf-acquisition-opportunities-inc-009587</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/harden-technologies-inc-009559</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/agba-acquisition-ltd-053902</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/one-chestnut-partners-llc-024954</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gold-resource-corp-009608</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/eog-resources-inc-009556</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evergy-metro-inc-009551</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cootek-cayman-inc-097152</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chanson-international-holding-053769</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cuentas-inc-053897</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mp-materials-corp-de-237840</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/asset-entities-inc-053823</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcloud-technologies-corp-237989</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bullfrog-ai-holdings-inc-009580</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/genius-sports-ltd-237369</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/arlington-asset-investment-corp-009610</loc>
    <lastmod>2022-09-02</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/first-trust-private-credit-fund-097116</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/wave-sync-corp-009536</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/chesapeake-energy-corp-009539</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/evo-acquisition-corp-009526</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/un-monde-international-worldwide-ltd-009502</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ft-10278-005839</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apexigen-inc-236637</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/etf-series-solutions-006720</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/blackrock-funds-236449</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/icon-plc-000024</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/bitech-technologies-corp-009520</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/plastec-technologies-ltd-096778</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/granite-ridge-resources-inc-009494</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/5-to-15-year-laddered-municipal-bond-portfolio-001303</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/hydrofarm-holdings-group-inc-097074</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ormat-technologies-inc-009514</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ozon-holdings-plc-235745</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/halberd-corp-006604</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/new-york-mortgage-trust-inc-009529</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/opal-fuels-inc-009506</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/highpeak-energy-inc-021665</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/whirlpool-corp-de-009519</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/casella-waste-systems-inc-009546</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/fedex-corp-009512</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/ab-international-group-corp-000510</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nri-real-estate-investment-technology-inc-009515</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearmind-medicine-inc-009532</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/cartesian-growth-corp-236742</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/healthequity-inc-009511</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/loma-negra-compania-industrial-argentina-sociedad-anonima-001179</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/tal-education-group-009543</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/kandi-technologies-group-inc-052984</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/mcloud-technologies-corp-009542</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skillz-inc-024166</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/nft-gaming-co-inc-009528</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/glory-star-new-media-group-holdings-ltd-009509</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/intelligent-group-ltd-009492</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/apexigen-inc-236643</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/youdao-inc-009493</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/skillful-craftsman-education-technology-ltd-009547</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/lanvin-group-holdings-ltd-009508</loc>
    <lastmod>2022-09-01</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/national-research-corp-009463</loc>
    <lastmod>2022-08-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/samfine-creation-holdings-group-ltd-009450</loc>
    <lastmod>2022-08-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/clearway-energy-inc-009486</loc>
    <lastmod>2022-08-31</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/gelteq-ltd-052371</loc>
    <lastmod>2022-08-30</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/schwab-annuity-portfolios-095736</loc>
    <lastmod>2022-08-29</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/dalliance-services-co-094714</loc>
    <lastmod>2022-08-26</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/guidestone-funds-000765</loc>
    <lastmod>2022-08-24</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.6</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/presentation-of-financial-statements</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/significant-accounting-policies</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/md-a</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/equity</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/financial-instruments</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/income-statement-and-comprehensive-income-presentation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/risks-and-uncertainties</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/business-combinations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/revenue-from-contracts-with-customers</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/fair-value-measurement</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/investments</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/related-party-transactions</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/other-expenses</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/debt</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/balance-sheet-presentation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/cash-flow-presentation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/consolidation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/segment-reporting</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/income-taxes</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/earnings-per-share</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/auditing</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/liabilities</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/intangibles-goodwill-and-other</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/industry</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/accounting-changes-and-error-corrections</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/audit</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/distinguishing-liabilities-from-equity</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/interim-reporting</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/compensation-stock-compensation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/property-plant-and-equipment</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/digital-assets</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/commitments</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/contingencies</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/general-improvements</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/financial-services</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/compensation-general</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/receivables</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/cost-of-sales-and-services</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/credit-losses</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/subsequent-events</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/new-accounting-pronouncements-and-changes-in-accounting-principle</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/inventory</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/research-and-development</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/revenue-recognition</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/derivatives-and-hedging</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/other-assets-and-deferred-costs</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/reorganizations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/interest</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/leases-lessee</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/auditing-standards</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/foreign-currency-matters</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/intangible-assets</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/equity-method</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-financial-measures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/insurance-exchange-transactions</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/other-income</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/leases-lessor</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/leases</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/guarantees</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/deferred-revenue</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/exit-or-disposal-cost-obligations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/software</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/transfers-and-servicing</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/government-assistance</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/nonmonetary-transactions</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/regulated-operations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/asset-retirement-and-environmental-obligations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/discontinued-operations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/collaborative-arrangements</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/liquidity-and-capital-resources</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/going-concern</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/compensation-retirement-benefits</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/liquidity</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-measures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/loans</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/internal-controls</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/internal-control-over-financial-reporting</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/disclosure</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/accounts-receivable</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/equity-classified-preferred-stock</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/impairment</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/loans-receivable</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/hedge-accounting</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/internal-control</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/restructuring</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-measurements</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/compensation-nonretirement-postemployment-benefits</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/dilution</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/limited-liability-entities</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/financial-statements</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-ifrs-financial-measures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/internal-control-over-financial-reporting</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/noncontrolling-interests</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/goodwill</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/valuation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/capitalization</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/capital-structure</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/controls-and-procedures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/critical-accounting-estimates</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/deposits</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/depreciation</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/fees-and-expenses</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/goodwill-impairment</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/industry-insurance</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/inventories</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/investment</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/joint-ventures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/loan-portfolio</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/noncontrolling-interest</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-financial-information</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-financial-measure</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-financial-measures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-gaap-measures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/noninterest-expense</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/non-u-s-gaap-performance-measures</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/oil-and-gas-properties</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/operating-expenses</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/other</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/pro-forma-financial-statements</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/real-estate</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/real-estate-assets</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/regulatory-operations</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
  <url>
    <loc>https://gaapio.com/comment-letters/topics/us-gaap</loc>
    <changefreq>weekly</changefreq>
    <priority>0.7</priority>
  </url>
</urlset>