Tower View Investment Management & Research 13F-HR Quarterly holdings report by institutional manager

The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE

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COLUMN 1	COLUMN 2	COLUMN 3	COLUMN 4	COLUMN 5			COLUMN 6	COLUMN 7	COLUMN 8
			VALUE	SHRS OR	SH/	PUT/	INVESTMENT	OTHER	VOTING AUTHORITY
NAME OF ISSUER	TITLE OF CLASS	CUSIP	(x$1000)	PRN AMT	PRN	CALL	DISCRETION	MANAGER	SOLE	SHARED	NONE
ABBVIE INC	COM	00287Y109	182,038	1,000	SH		SOLE		0	0	1,000
ADOBE INC	COM	00724F101	3,745,142	7,422	SH		SOLE		0	0	7,422
ADVANCED MICRO DEVICES INC	COM	007903107	1,668,270	9,243	SH		SOLE		0	0	9,243
AFFIRM HLDGS INC CL A	COM	00827B106	3,726	100	SH		SOLE		0	0	100
ALPHA TAU MEDICAL LTD ORDINARY SHARES	COM	M0740A108	16,420	5,566	SH		SOLE		0	0	5,566
ALPHABET INC CAP STK CL A	COM	02079K305	2,931,212	19,421	SH		SOLE		0	0	19,421
ALPHABET INC CAP STK CL C	COM	02079K107	3,977,184	26,121	SH		SOLE		0	0	26,121
ALTRIA GROUP INC	COM	02209S103	41,053	941	SH		SOLE		0	0	941
AMAZON COM INC	COM	023135106	4,534,213	25,137	SH		SOLE		0	0	25,137
AMERICAN OUTDOOR BRANDS INC	COM	02875D109	819	93	SH		SOLE		0	0	93
AMERICAN TOWER CORP NEW	COM	03027X100	3,135	16	SH		SOLE		0	0	16
AMGEN INC	COM	031162100	7,677	27	SH		SOLE		0	0	27
AMPHENOL CORP NEW CL A	COM	032095101	5,307	46	SH		SOLE		0	0	46
ANALOG DEVICES INC	COM	032654105	4,666,403	23,593	SH		SOLE		0	0	23,593
ANSYS INC	COM	03662Q105	5,208	15	SH		SOLE		0	0	15
ARM HOLDINGS PLC SPONSORED ADR	COM	042068205	1,153,283	9,227	SH		SOLE		0	0	9,227
ASML HOLDING N V N Y REGISTRY SHS	COM	N07059210	4,879,524	5,028	SH		SOLE		0	0	5,028
AT&T INC	COM	00206R102	24,983	1,419	SH		SOLE		0	0	1,419
BADGER METER INC	COM	056525108	2,419,153	14,951	SH		SOLE		0	0	14,951
BIOGEN INC	COM	09062X103	6,254	29	SH		SOLE		0	0	29
BLACKSTONE INC	COM	09260D107	70,039	533	SH		SOLE		0	0	533
BOOKING HOLDINGS INC	COM	09857L108	7,274	2	SH		SOLE		0	0	2
BRISTOL-MYERS SQUIBB CO	COM	110122108	156,783	2,891	SH		SOLE		0	0	2,891
BROADCOM INC	COM	11135F101	10,604	8	SH		SOLE		0	0	8
CALIFORNIA WTR SVC GROUP	COM	130788102	24,066	518	SH		SOLE		0	0	518
CALIX INC	COM	13100M509	13,264	400	SH		SOLE		0	0	400
CAMPBELL SOUP CO	COM	134429109	11,661	262	SH		SOLE		0	0	262
CANADIAN NAT RES LTD	COM	136385101	619,566	8,118	SH		SOLE		0	0	8,118
CANADIAN NATL RY CO	COM	136375102	52,684	400	SH		SOLE		0	0	400
CANADIAN PACIFIC KANSAS CITY	COM	13646K108	4,512,100	51,175	SH		SOLE		0	0	51,175
CARDINAL HEALTH INC	COM	14149Y108	5,595	50	SH		SOLE		0	0	50
CARLYLE GROUP INC	COM	14316J108	18	2	SH		SOLE		0	0	2
CARLYLE GROUP INC	COM	14316J108	100,768	2,148	SH		SOLE		0	0	2,148
CARRIER GLOBAL CORPORATION	COM	14448C104	3,445,827	59,278	SH		SOLE		0	0	59,278
CATERPILLAR INC	COM	149123101	5,461,882	14,906	SH		SOLE		0	0	14,906
CELLEBRITE DI LTD ORDINARY SHARES	COM	M2197Q107	1,347,384	121,605	SH		SOLE		0	0	121,605
CHEVRON CORP NEW	COM	166764100	12,662	80	SH		SOLE		0	0	80
CHIPOTLE MEXICAN GRILL INC	COM	169656105	29,068	10	SH		SOLE		0	0	10
CHURCH & DWIGHT CO INC	COM	171340102	19,298	185	SH		SOLE		0	0	185
CISCO SYS INC	COM	17275R102	26,348	528	SH		SOLE		0	0	528
COCA COLA CO	COM	191216100	1,469	24	SH		SOLE		0	0	24
COMCAST CORP NEW CL A	COM	20030N101	23,597	544	SH		SOLE		0	0	544
CONOCOPHILLIPS	COM	20825C104	59,057	464	SH		SOLE		0	0	464
CONSTELLATION ENERGY CORP	COM	21037T109	8,134	44	SH		SOLE		0	0	44
COPART INC	COM	217204106	5,097	88	SH		SOLE		0	0	88
COSTCO WHSL CORP NEW	COM	22160K105	4,939,910	6,743	SH		SOLE		0	0	6,743
CRONOS GROUP INC	COM	22717L101	261	100	SH		SOLE		0	0	100
DANAHER CORPORATION	COM	235851102	3,826,181	15,322	SH		SOLE		0	0	15,322
DECKERS OUTDOOR CORP	COM	243537107	6,589	7	SH		SOLE		0	0	7
DISNEY WALT CO	COM	254687106	175,603	1,435	SH		SOLE		0	0	1,435
DOLLAR GEN CORP NEW	COM	256677105	8,094	52	SH		SOLE		0	0	52
ELI LILLY & CO	COM	532457108	7,857,598	10,100	SH		SOLE		0	0	10,100
ENTERGY CORP NEW	COM	29364G103	22,356	212	SH		SOLE		0	0	212
ESSENTIAL UTILS INC	COM	29670G102	72,423	1,955	SH		SOLE		0	0	1,955
ETSY INC	COM	29786A106	4,467	65	SH		SOLE		0	0	65
EXELON CORP	COM	30161N101	5,035	134	SH		SOLE		0	0	134
EXXON MOBIL CORP	COM	30231G102	122,945	1,058	SH		SOLE		0	0	1,058
FASTENAL CO	COM	311900104	62,542	811	SH		SOLE		0	0	811
FORD MTR CO DEL	COM	345370860	18,689	1,407	SH		SOLE		0	0	1,407
FRANKLIN ELEC INC	COM	353514102	3,812	36	SH		SOLE		0	0	36
GENERAL MLS INC	COM	370334104	20,274	290	SH		SOLE		0	0	290
GLOBANT S A	COM	L44385109	3,029	15	SH		SOLE		0	0	15
GOLDMAN SACHS GROUP INC	COM	38141G104	32,580	78	SH		SOLE		0	0	78
HERSHEY CO	COM	427866108	230,082	1,183	SH		SOLE		0	0	1,183
HEXCEL CORP NEW	COM	428291108	3,702	51	SH		SOLE		0	0	51
HOME DEPOT INC	COM	437076102	6,026,777	15,711	SH		SOLE		0	0	15,711
HUBSPOT INC	COM	443573100	16,918	27	SH		SOLE		0	0	27
ILLINOIS TOOL WKS INC	COM	452308109	57,705	215	SH		SOLE		0	0	215
INTEL CORP	COM	458140100	12,191	276	SH		SOLE		0	0	276
INTUITIVE SURGICAL INC	COM	46120E602	2,296,763	5,755	SH		SOLE		0	0	5,755
IRON MTN INC DEL	COM	46284V101	128,927	1,607	SH		SOLE		0	0	1,607
ISHARES TR 1 3 YR TREAS BD	COM	464287457	192,032	2,348	SH		SOLE		0	0	2,348
ISHARES TR CORE LT USDB ETF	COM	464289479	1,738	34	SH		SOLE		0	0	34
ISHARES TR CORE MSCI EAFE	COM	46432F842	12,915	174	SH		SOLE		0	0	174
ISHARES TR CORE MSCI PAC	COM	46434V696	3,039	48	SH		SOLE		0	0	48
ISHARES TR CORE S&P MCP ETF	COM	464287507	4,426	73	SH		SOLE		0	0	73
ISHARES TR CORE S&P SCP ETF	COM	464287804	2,981	27	SH		SOLE		0	0	27
ISHARES TR CORE S&P500 ETF	COM	464287200	20,955	40	SH		SOLE		0	0	40
ISHARES TR CORE US AGGBD ET	COM	464287226	30,460	311	SH		SOLE		0	0	311
ISHARES TR RUS 1000 GRW ETF	COM	464287614	19,853	59	SH		SOLE		0	0	59
ISHARES TR RUS 1000 VAL ETF	COM	464287598	7,482	42	SH		SOLE		0	0	42
ISHARES TR RUS 2000 GRW ETF	COM	464287648	4,333	16	SH		SOLE		0	0	16
ISHARES TR RUS 2000 VAL ETF	COM	464287630	3,971	25	SH		SOLE		0	0	25
ISHARES TR RUS MD CP GR ETF	COM	464287481	2,055	18	SH		SOLE		0	0	18
ISHARES TR RUS MDCP VAL ETF	COM	464287473	7,418	59	SH		SOLE		0	0	59
ISHARES TR RUSSELL 3000 ETF	COM	464287689	82,454	275	SH		SOLE		0	0	275
JOHNSON & JOHNSON	COM	478160104	40,378	255	SH		SOLE		0	0	255
JPMORGAN CHASE & CO	COM	46625H100	54,372	271	SH		SOLE		0	0	271
KEURIG DR PEPPER INC	COM	49271V100	9,334	304	SH		SOLE		0	0	304
KKR & CO INC	COM	48251W104	163,834	1,629	SH		SOLE		0	0	1,629
KLA CORP	COM	482480100	4,890	7	SH		SOLE		0	0	7
LAKELAND FINL CORP	COM	511656100	41,645	628	SH		SOLE		0	0	628
LEONARDO DRS INC	COM	52661A108	2,234,404	101,150	SH		SOLE		0	0	101,150
LOWES COS INC	COM	548661107	5,981	23	SH		SOLE		0	0	23
LUCID GROUP INC	COM	549498103	285	100	SH		SOLE		0	0	100
LULULEMON ATHLETICA INC	COM	550021109	2,266,161	5,801	SH		SOLE		0	0	5,801
LYONDELLBASELL INDUSTRIES N SHS - A -	COM	N53745100	3,273	32	SH		SOLE		0	0	32
M/I HOMES INC	COM	55305B101	6,815	50	SH		SOLE		0	0	50
MARSH & MCLENNAN COS INC	COM	571748102	6,271,454	30,447	SH		SOLE		0	0	30,447
MASTERCARD INCORPORATED CL A	COM	57636Q104	294,288	611	SH		SOLE		0	0	611
MCCORMICK & CO INC COM NON VTG	COM	579780206	746,460	9,718	SH		SOLE		0	0	9,718
MCDONALDS CORP	COM	580135101	3,143,295	11,148	SH		SOLE		0	0	11,148
MERCADOLIBRE INC	COM	58733R102	9,072	6	SH		SOLE		0	0	6
MERCK & CO INC	COM	58933Y105	173,238	1,313	SH		SOLE		0	0	1,313
MGE ENERGY INC	COM	55277P104	406,585	5,165	SH		SOLE		0	0	5,165
MICROSOFT CORP	COM	594918104	7,352,652	17,476	SH		SOLE		0	0	17,476
MONDELEZ INTL INC CL A	COM	609207105	49,977	714	SH		SOLE		0	0	714
MONGODB INC CL A	COM	60937P106	5,380	15	SH		SOLE		0	0	15
NETFLIX INC	COM	64110L106	13,362	22	SH		SOLE		0	0	22
NEW YORK MTG TR INC	COM	649604840	19,189	2,665	SH		SOLE		0	0	2,665
NEXTERA ENERGY INC	COM	65339F101	20,460	320	SH		SOLE		0	0	320
NEXTRACKER INC CLASS A	COM	65290E101	1,488,680	26,456	SH		SOLE		0	0	26,456
NIKE INC CL B	COM	654106103	13,777	147	SH		SOLE		0	0	147
NOVA LTD COM	COM	M7516K103	3,462,990	19,523	SH		SOLE		0	0	19,523
NOVO-NORDISK A S ADR	COM	670100205	2,608,446	20,315	SH		SOLE		0	0	20,315
NVIDIA CORPORATION	COM	67066G104	5,526,175	6,116	SH		SOLE		0	0	6,116
OREILLY AUTOMOTIVE INC	COM	67103H107	5,645	5	SH		SOLE		0	0	5
OTIS WORLDWIDE CORP	COM	68902V107	5,728	58	SH		SOLE		0	0	58
PAYCHEX INC	COM	704326107	3,930	32	SH		SOLE		0	0	32
PEPSICO INC	COM	713448108	2,832,506	16,185	SH		SOLE		0	0	16,185
PFIZER INC	COM	717081103	30,260	1,090	SH		SOLE		0	0	1,090
PHILIP MORRIS INTL INC	COM	718172109	45,794	500	SH		SOLE		0	0	500
PHILLIPS 66	COM	718546104	86,745	531	SH		SOLE		0	0	531
PPL CORP	COM	69351T106	1,322	48	SH		SOLE		0	0	48
PROCTER AND GAMBLE CO	COM	742718109	1,403,534	8,650	SH		SOLE		0	0	8,650
PUBLIC SVC ENTERPRISE GRP IN	COM	744573106	43,147	646	SH		SOLE		0	0	646
QUALCOMM INC	COM	747525103	2,539,286	14,999	SH		SOLE		0	0	14,999
REGENERON PHARMACEUTICALS	COM	75886F107	2,182,928	2,268	SH		SOLE		0	0	2,268
SALESFORCE INC	COM	79466L302	78,307	260	SH		SOLE		0	0	260
SELECT SECTOR SPDR TR COMMUNICATION	COM	81369Y852	5,472	67	SH		SOLE		0	0	67
SELECT SECTOR SPDR TR FINANCIAL	COM	81369Y605	6,361	151	SH		SOLE		0	0	151
SELECT SECTOR SPDR TR SBI CONS DISCR	COM	81369Y407	17,788	97	SH		SOLE		0	0	97
SELECT SECTOR SPDR TR SBI CONS STPLS	COM	81369Y308	41,094	538	SH		SOLE		0	0	538
SELECT SECTOR SPDR TR SBI HEALTHCARE	COM	81369Y209	150,500	1,019	SH		SOLE		0	0	1,019
SELECT SECTOR SPDR TR TECHNOLOGY	COM	81369Y803	29,158	140	SH		SOLE		0	0	140
SERVICENOW INC	COM	81762P102	6,100	8	SH		SOLE		0	0	8
SHOPIFY INC CL A	COM	82509L107	3,859	50	SH		SOLE		0	0	50
SIMPSON MFG INC	COM	829073105	726,151	3,539	SH		SOLE		0	0	3,539
SMITH & WESSON BRANDS INC	COM	831754106	7,108	409	SH		SOLE		0	0	409
SOUTHERN CO	COM	842587107	13,181	184	SH		SOLE		0	0	184
SPDR INDEX SHS FDS PORTFOLIO DEVLPD	COM	78463X889	13,512	377	SH		SOLE		0	0	377
SPDR S&P 500 ETF TR TR UNIT	COM	78462F103	4,383,541	8,380	SH		SOLE		0	0	8,380
SPDR S&P MIDCAP 400 ETF TR UTSER1 S&PDCRP	COM	78467Y107	2,445,447	4,395	SH		SOLE		0	0	4,395
SPDR SER TR PORTFOLI S&P1500	COM	78464A805	6,415	100	SH		SOLE		0	0	100
SPDR SER TR PORTFOLIO INTRMD	COM	78464A375	2,321	71	SH		SOLE		0	0	71
SPDR SER TR PORTFOLIO S&P500	COM	78464A854	292,439	4,753	SH		SOLE		0	0	4,753
SPDR SER TR S&P 400 MDCP VAL	COM	78464A839	11,261	148	SH		SOLE		0	0	148
SPDR SER TR S&P 600 SMCP VAL	COM	78464A300	3,983	48	SH		SOLE		0	0	48
SPDR SER TR S&P DIVID ETF	COM	78464A763	26,960	205	SH		SOLE		0	0	205
STARBUCKS CORP	COM	855244109	3,522,729	38,546	SH		SOLE		0	0	38,546
STRYKER CORPORATION	COM	863667101	188,854	528	SH		SOLE		0	0	528
TAIWAN SEMICONDUCTOR MFG LTD SPONSORED ADS	COM	874039100	6,254,627	45,973	SH		SOLE		0	0	45,973
TARGET CORP	COM	87612E106	17,810	100	SH		SOLE		0	0	100
TC ENERGY CORP	COM	87807B107	2,412	60	SH		SOLE		0	0	60
TESLA INC	COM	88160R101	87,017	495	SH		SOLE		0	0	495
THE CIGNA GROUP	COM	125523100	8,354	23	SH		SOLE		0	0	23
THERMO FISHER SCIENTIFIC INC	COM	883556102	138,007	237	SH		SOLE		0	0	237
TYLER TECHNOLOGIES INC	COM	902252105	2,976	7	SH		SOLE		0	0	7
UNILEVER PLC SPON ADR NEW	COM	904767704	6,835	136	SH		SOLE		0	0	136
UNION PAC CORP	COM	907818108	4,766,449	19,381	SH		SOLE		0	0	19,381
UNITED THERAPEUTICS CORP DEL	COM	91307C102	22,972	100	SH		SOLE		0	0	100
UNITEDHEALTH GROUP INC	COM	91324P102	4,687,929	9,476	SH		SOLE		0	0	9,476
UNITY SOFTWARE INC	COM	91332U101	2,911	109	SH		SOLE		0	0	109
VANGUARD BD INDEX FDS SHORT TRM BOND	COM	921937827	18,938	247	SH		SOLE		0	0	247
VANGUARD BD INDEX FDS TOTAL BND MRKT	COM	921937835	32,611	449	SH		SOLE		0	0	449
VANGUARD INDEX FDS GROWTH ETF	COM	922908736	3,572,187	10,378	SH		SOLE		0	0	10,378
VANGUARD INDEX FDS MCAP VL IDXVIP	COM	922908512	7,262	47	SH		SOLE		0	0	47
VANGUARD INDEX FDS MID CAP ETF	COM	922908629	356,596	1,427	SH		SOLE		0	0	1,427
VANGUARD INDEX FDS REAL ESTATE ETF	COM	922908553	12,254	142	SH		SOLE		0	0	142
VANGUARD INDEX FDS S&P 500 ETF SHS	COM	922908363	596,556	1,241	SH		SOLE		0	0	1,241
VANGUARD INDEX FDS SMALL CP ETF	COM	922908751	370,206	1,620	SH		SOLE		0	0	1,620
VANGUARD INDEX FDS SML CP GRW ETF	COM	922908595	3,943,975	15,127	SH		SOLE		0	0	15,127
VANGUARD INDEX FDS TOTAL STK MKT	COM	922908769	135,472	521	SH		SOLE		0	0	521
VANGUARD INDEX FDS VALUE ETF	COM	922908744	14,658	90	SH		SOLE		0	0	90
VANGUARD SPECIALIZED FUNDS DIV APP ETF	COM	921908844	3,523,855	19,297	SH		SOLE		0	0	19,297
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT	COM	921943858	39,635	790	SH		SOLE		0	0	790
VANGUARD WHITEHALL FDS HIGH DIV YLD	COM	921946406	470,939	3,892	SH		SOLE		0	0	3,892
VANGUARD WHITEHALL FDS INTL DVD ETF	COM	921946810	476,583	5,845	SH		SOLE		0	0	5,845
VANGUARD WORLD FD CONSUM STP ETF	COM	92204A207	395,047	1,935	SH		SOLE		0	0	1,935
VANGUARD WORLD FD HEALTH CAR ETF	COM	92204A504	1,557,819	5,759	SH		SOLE		0	0	5,759
VANGUARD WORLD FD INDUSTRIAL ETF	COM	92204A603	1,954	8	SH		SOLE		0	0	8
VANGUARD WORLD FD INF TECH ETF	COM	92204A702	1,797,338	3,428	SH		SOLE		0	0	3,428
VANGUARD WORLD FD UTILITIES ETF	COM	92204A876	11,027	77	SH		SOLE		0	0	77
VERISK ANALYTICS INC	COM	92345Y106	10,303	44	SH		SOLE		0	0	44
VERIZON COMMUNICATIONS INC	COM	92343V104	8,560	204	SH		SOLE		0	0	204
VERTEX PHARMACEUTICALS INC	COM	92532F100	1,995,580	4,774	SH		SOLE		0	0	4,774
VISA INC CL A	COM	92826C839	5,112,249	18,318	SH		SOLE		0	0	18,318
WALMART INC	COM	931142103	82,792	1,376	SH		SOLE		0	0	1,376
WARNER BROS DISCOVERY INC SER A	COM	934423104	27	3	SH		SOLE		0	0	3
WASTE MGMT INC DEL	COM	94106L109	72,789	341	SH		SOLE		0	0	341
WILLIAMS COS INC	COM	969457100	3,586	92	SH		SOLE		0	0	92
XCEL ENERGY INC	COM	98389B100	26,891	500	SH		SOLE		0	0	500
ZIMMER BIOMET HOLDINGS INC	COM	98956P102	21,925	166	SH		SOLE		0	0	166