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	180,754	1,017	SH		SOLE		0	0	1,017
AERCAP HOLDINGS NV SHS	COM	N00985106	1,789,590	18,700	SH		SOLE		0	0	18,700
AEROVIRONMENT INC	COM	008073108	2,689,382	17,476	SH		SOLE		0	0	17,476
AFFIRM HLDGS INC CL A	COM	00827B106	6,090	100	SH		SOLE		0	0	100
ALPHA TAU MEDICAL LTD ORDINARY SHARES	COM	M0740A108	17,255	5,566	SH		SOLE		0	0	5,566
ALPHABET INC CAP STK CL A	COM	02079K305	3,796,522	20,056	SH		SOLE		0	0	20,056
ALPHABET INC CAP STK CL C	COM	02079K107	5,000,762	26,259	SH		SOLE		0	0	26,259
ALTRIA GROUP INC	COM	02209S103	51,191	979	SH		SOLE		0	0	979
AMAZON COM INC	COM	023135106	6,311,851	28,770	SH		SOLE		0	0	28,770
AMGEN INC	COM	031162100	7,095	27	SH		SOLE		0	0	27
AMPHENOL CORP NEW CL A	COM	032095101	6,390	92	SH		SOLE		0	0	92
ANALOG DEVICES INC	COM	032654105	2,327,776	10,956	SH		SOLE		0	0	10,956
ANSYS INC	COM	03662Q105	5,060	15	SH		SOLE		0	0	15
ARM HOLDINGS PLC SPONSORED ADS	COM	042068205	1,805,004	14,632	SH		SOLE		0	0	14,632
ASML HOLDING N V N Y REGISTRY SHS	COM	N07059210	4,152,936	5,992	SH		SOLE		0	0	5,992
AT&T INC	COM	00206R102	24,322	1,068	SH		SOLE		0	0	1,068
BADGER METER INC	COM	056525108	3,161,739	14,905	SH		SOLE		0	0	14,905
BIOGEN INC	COM	09062X103	4,435	29	SH		SOLE		0	0	29
BLACKSTONE INC	COM	09260D107	94,479	548	SH		SOLE		0	0	548
BLOCK INC CL A	COM	852234103	425	5	SH		SOLE		0	0	5
BOOKING HOLDINGS INC	COM	09857L108	10,021	2	SH		SOLE		0	0	2
BOOZ ALLEN HAMILTON HLDG COR CL A	COM	099502106	9,653	75	SH		SOLE		0	0	75
BRISTOL-MYERS SQUIBB CO	COM	110122108	154,054	2,724	SH		SOLE		0	0	2,724
BROADCOM INC	COM	11135F101	18,594	80	SH		SOLE		0	0	80
CALIFORNIA WTR SVC GROUP	COM	130788102	23,597	521	SH		SOLE		0	0	521
CALIX INC	COM	13100M509	13,948	400	SH		SOLE		0	0	400
CANADIAN NAT RES LTD	COM	136385101	476,788	15,445	SH		SOLE		0	0	15,445
CANADIAN PACIFIC KANSAS CITY	COM	13646K108	1,904,924	26,322	SH		SOLE		0	0	26,322
CARDINAL HEALTH INC	COM	14149Y108	2,957	25	SH		SOLE		0	0	25
CARLYLE GROUP INC	COM	14316J108	110,985	2,198	SH		SOLE		0	0	2,198
CARRIER GLOBAL CORPORATION	COM	14448C104	4,140,271	60,654	SH		SOLE		0	0	60,654
CATERPILLAR INC	COM	149123101	5,438,139	14,991	SH		SOLE		0	0	14,991
CELLEBRITE DI LTD ORDINARY SHARES	COM	M2197Q107	2,914,724	132,307	SH		SOLE		0	0	132,307
CHEVRON CORP NEW	COM	166764100	11,746	81	SH		SOLE		0	0	81
CHIPOTLE MEXICAN GRILL INC	COM	169656105	30,150	500	SH		SOLE		0	0	500
CHURCH & DWIGHT CO INC	COM	171340102	9,424	90	SH		SOLE		0	0	90
CISCO SYS INC	COM	17275R102	32,008	541	SH		SOLE		0	0	541
COCA COLA CO	COM	191216100	2,510	40	SH		SOLE		0	0	40
COMCAST CORP NEW CL A	COM	20030N101	13,549	361	SH		SOLE		0	0	361
CONOCOPHILLIPS	COM	20825C104	46,832	472	SH		SOLE		0	0	472
CONSTELLATION ENERGY CORP	COM	21037T109	8,961	40	SH		SOLE		0	0	40
COPART INC	COM	217204106	5,051	88	SH		SOLE		0	0	88
COSTCO WHSL CORP NEW	COM	22160K105	6,335,187	6,914	SH		SOLE		0	0	6,914
CRONOS GROUP INC	COM	22717L101	202	100	SH		SOLE		0	0	100
DANAHER CORPORATION	COM	235851102	51,939	226	SH		SOLE		0	0	226
DISNEY WALT CO	COM	254687106	159,803	1,435	SH		SOLE		0	0	1,435
ELI LILLY & CO	COM	532457108	7,809,111	10,115	SH		SOLE		0	0	10,115
ENTERGY CORP NEW	COM	29364G103	31,320	413	SH		SOLE		0	0	413
ESSENTIAL UTILS INC	COM	29670G102	72,349	1,992	SH		SOLE		0	0	1,992
ETSY INC	COM	29786A106	3,438	65	SH		SOLE		0	0	65
EXELON CORP	COM	30161N101	5,096	135	SH		SOLE		0	0	135
EXXON MOBIL CORP	COM	30231G102	111,481	1,036	SH		SOLE		0	0	1,036
FASTENAL CO	COM	311900104	58,575	815	SH		SOLE		0	0	815
FIDELITY COVINGTON TRUST MSCI INFO TECH I	COM	316092808	5,553	30	SH		SOLE		0	0	30
FORD MTR CO	COM	345370860	14,122	1,426	SH		SOLE		0	0	1,426
FRANKLIN ELEC INC	COM	353514102	1,755	18	SH		SOLE		0	0	18
GARMIN LTD SHS	COM	H2906T109	3,357,440	16,278	SH		SOLE		0	0	16,278
GE VERNOVA INC	COM	36828A101	987	3	SH		SOLE		0	0	3
GENERAL MLS INC	COM	370334104	18,831	295	SH		SOLE		0	0	295
GLOBANT S A	COM	L44385109	3,217	15	SH		SOLE		0	0	15
GOLDMAN SACHS ETF TR ACTIVEBETA US LG	COM	381430503	6,335	55	SH		SOLE		0	0	55
GOLDMAN SACHS GROUP INC	COM	38141G104	3,404,087	5,945	SH		SOLE		0	0	5,945
HOME DEPOT INC	COM	437076102	6,094,240	15,667	SH		SOLE		0	0	15,667
HUBSPOT INC	COM	443573100	18,813	27	SH		SOLE		0	0	27
ILLINOIS TOOL WKS INC	COM	452308109	55,464	219	SH		SOLE		0	0	219
INTUITIVE SURGICAL INC NEW	COM	46120E602	2,979,348	5,708	SH		SOLE		0	0	5,708
INVESCO EXCHANGE TRADED FD T S&P500 EQL WGT	COM	46137V357	2,804	16	SH		SOLE		0	0	16
IRON MTN INC DEL	COM	46284V101	172,581	1,642	SH		SOLE		0	0	1,642
ISHARES TR 1 3 YR TREAS BD	COM	464287457	180,197	2,198	SH		SOLE		0	0	2,198
ISHARES TR 10-20 YR TRS ETF	COM	464288653	1,892	19	SH		SOLE		0	0	19
ISHARES TR CORE MSCI EAFE	COM	46432F842	18,472	263	SH		SOLE		0	0	263
ISHARES TR CORE S&P MCP ETF	COM	464287507	4,590	74	SH		SOLE		0	0	74
ISHARES TR CORE S&P SCP ETF	COM	464287804	3,163	27	SH		SOLE		0	0	27
ISHARES TR CORE S&P500 ETF	COM	464287200	40,213	68	SH		SOLE		0	0	68
ISHARES TR MSCI EURO FL ETF	COM	464289180	1,422	61	SH		SOLE		0	0	61
ISHARES TR RUS 1000 GRW ETF	COM	464287614	23,741	59	SH		SOLE		0	0	59
ISHARES TR RUS MD CP GR ETF	COM	464287481	2,284	18	SH		SOLE		0	0	18
ISHARES TR RUS MDCP VAL ETF	COM	464287473	7,749	60	SH		SOLE		0	0	60
ISHARES TR RUSSELL 3000 ETF	COM	464287689	88,275	264	SH		SOLE		0	0	264
ISHARES TR U.S. FIN SVC ETF	COM	464287770	3,035	39	SH		SOLE		0	0	39
J P MORGAN EXCHANGE TRADED F EQUITY PREMIUM	COM	46641Q332	2,935	51	SH		SOLE		0	0	51
J P MORGAN EXCHANGE TRADED F NASDAQ EQT PREM	COM	46654Q203	3,440	61	SH		SOLE		0	0	61
JOHNSON & JOHNSON	COM	478160104	37,221	257	SH		SOLE		0	0	257
JPMORGAN CHASE & CO.	COM	46625H100	66,171	276	SH		SOLE		0	0	276
KEURIG DR PEPPER INC	COM	49271V100	9,973	310	SH		SOLE		0	0	310
KKR & CO INC	COM	48251W104	241,950	1,636	SH		SOLE		0	0	1,636
KLA CORP NEW	COM	482480100	4,423	7	SH		SOLE		0	0	7
LEONARDO DRS INC	COM	52661A108	3,266,509	101,099	SH		SOLE		0	0	101,099
LOWES COS INC	COM	548661107	5,876	24	SH		SOLE		0	0	24
LUCID GROUP INC	COM	549498103	302	100	SH		SOLE		0	0	100
M/I HOMES INC	COM	55305B101	6,648	50	SH		SOLE		0	0	50
MARSH & MCLENNAN COS INC	COM	571748102	6,605,739	31,099	SH		SOLE		0	0	31,099
MASTERCARD INCORPORATED CL A	COM	57636Q104	367,357	698	SH		SOLE		0	0	698
MCCORMICK & CO INC NON VTG	COM	579780206	622,438	8,164	SH		SOLE		0	0	8,164
MCDONALDS CORP	COM	580135101	3,377,626	11,651	SH		SOLE		0	0	11,651
MERCADOLIBRE INC	COM	58733R102	10,203	6	SH		SOLE		0	0	6
MERCK & CO INC	COM	58933Y105	131,410	1,321	SH		SOLE		0	0	1,321
MGE ENERGY INC	COM	55277P104	491,329	5,229	SH		SOLE		0	0	5,229
MICROSOFT CORP	COM	594918104	7,514,084	17,827	SH		SOLE		0	0	17,827
MONDELEZ INTL INC CL A	COM	609207105	43,474	728	SH		SOLE		0	0	728
MONGODB INC CL A	COM	60937P106	3,493	15	SH		SOLE		0	0	15
NETFLIX INC	COM	64110L106	19,610	22	SH		SOLE		0	0	22
NEW YORK MTG TR INC	COM	649604840	15,520	2,561	SH		SOLE		0	0	2,561
NEXTERA ENERGY INC	COM	65339F101	23,111	322	SH		SOLE		0	0	322
NIKE INC CL B	COM	654106103	11,132	147	SH		SOLE		0	0	147
NOVA LTD	COM	M7516K103	3,869,871	19,649	SH		SOLE		0	0	19,649
NOVO-NORDISK A S ADR	COM	670100205	2,153,511	25,035	SH		SOLE		0	0	25,035
NVIDIA CORPORATION	COM	67066G104	7,168,776	53,383	SH		SOLE		0	0	53,383
OREILLY AUTOMOTIVE INC	COM	67103H107	5,929	5	SH		SOLE		0	0	5
OTIS WORLDWIDE CORP	COM	68902V107	5,365	58	SH		SOLE		0	0	58
PARKER-HANNIFIN CORP	COM	701094104	3,459,913	5,440	SH		SOLE		0	0	5,440
PAYCHEX INC	COM	704326107	4,517	32	SH		SOLE		0	0	32
PEPSICO INC	COM	713448108	2,321,501	15,267	SH		SOLE		0	0	15,267
PFIZER INC	COM	717081103	30,287	1,142	SH		SOLE		0	0	1,142
PHILIP MORRIS INTL INC	COM	718172109	61,579	512	SH		SOLE		0	0	512
PHILLIPS 66	COM	718546104	61,959	544	SH		SOLE		0	0	544
PPL CORP	COM	69351T106	1,559	48	SH		SOLE		0	0	48
PROCTER AND GAMBLE CO	COM	742718109	1,129,763	6,739	SH		SOLE		0	0	6,739
PROLOGIS INC.	COM	74340W103	423	4	SH		SOLE		0	0	4
PUBLIC SVC ENTERPRISE GRP IN	COM	744573106	56,061	664	SH		SOLE		0	0	664
PURE STORAGE INC CL A	COM	74624M102	6,143	100	SH		SOLE		0	0	100
QUANTA SVCS INC	COM	74762E102	5,291,364	16,742	SH		SOLE		0	0	16,742
REGENERON PHARMACEUTICALS	COM	75886F107	1,744,497	2,449	SH		SOLE		0	0	2,449
SALESFORCE INC	COM	79466L302	87,301	261	SH		SOLE		0	0	261
SELECT SECTOR SPDR TR MUNICATION	COM	81369Y852	7,762	80	SH		SOLE		0	0	80
SELECT SECTOR SPDR TR ENERGY	COM	81369Y506	1,628	19	SH		SOLE		0	0	19
SELECT SECTOR SPDR TR FINANCIAL	COM	81369Y605	7,329	152	SH		SOLE		0	0	152
SELECT SECTOR SPDR TR INDL	COM	81369Y704	1,186	9	SH		SOLE		0	0	9
SELECT SECTOR SPDR TR SBI CONS DISCR	COM	81369Y407	23,853	106	SH		SOLE		0	0	106
SELECT SECTOR SPDR TR SBI CONS STPLS	COM	81369Y308	44,380	565	SH		SOLE		0	0	565
SELECT SECTOR SPDR TR SBI HEALTHCARE	COM	81369Y209	144,429	1,050	SH		SOLE		0	0	1,050
SELECT SECTOR SPDR TR SBI MATERIALS	COM	81369Y100	758	9	SH		SOLE		0	0	9
SELECT SECTOR SPDR TR TECHNOLOGY	COM	81369Y803	37,721	162	SH		SOLE		0	0	162
SERVICENOW INC	COM	81762P102	8,481	8	SH		SOLE		0	0	8
SHOPIFY INC CL A	COM	82509L107	5,317	50	SH		SOLE		0	0	50
SIMPSON MFG INC	COM	829073105	16,949	102	SH		SOLE		0	0	102
SOUTHERN CO	COM	842587107	15,459	188	SH		SOLE		0	0	188
SPDR INDEX SHS FDS PORTFOLIO DEVLPD	COM	78463X889	13,046	382	SH		SOLE		0	0	382
SPDR S&P 500 ETF TR TR UNIT	COM	78462F103	4,875,297	8,318	SH		SOLE		0	0	8,318
SPDR S&P MIDCAP 400 ETF TR UTSER1 S&PDCRP	COM	78467Y107	3,142,805	5,518	SH		SOLE		0	0	5,518
SPDR SER TR BLOOMBERG 3-12 M	COM	78468R523	1,785	18	SH		SOLE		0	0	18
SPDR SER TR PORTFOLI S&P1500	COM	78464A805	7,168	100	SH		SOLE		0	0	100
SPDR SER TR PORTFOLIO AGRGTE	COM	78464A649	7,522	301	SH		SOLE		0	0	301
SPDR SER TR PORTFOLIO S&P500	COM	78464A854	4,112,520	59,654	SH		SOLE		0	0	59,654
SPDR SER TR PORTFOLIO S&P600	COM	78468R853	4,294	96	SH		SOLE		0	0	96
SPDR SER TR PORTFOLIO SHORT	COM	78464A474	2,748	92	SH		SOLE		0	0	92
SPDR SER TR S&P 400 MDCP VAL	COM	78464A839	12,073	151	SH		SOLE		0	0	151
SPDR SER TR S&P 600 SMCP VAL	COM	78464A300	4,221	48	SH		SOLE		0	0	48
SPDR SER TR S&P DIVID ETF	COM	78464A763	36,337	275	SH		SOLE		0	0	275
STRYKER CORPORATION	COM	863667101	191,346	531	SH		SOLE		0	0	531
TAIWAN SEMICONDUCTOR MFG LTD SPONSORED ADS	COM	874039100	9,016,011	45,653	SH		SOLE		0	0	45,653
TESLA INC	COM	88160R101	4,638,911	11,487	SH		SOLE		0	0	11,487
THE CIGNA GROUP	COM	125523100	6,384	23	SH		SOLE		0	0	23
THERMO FISHER SCIENTIFIC INC	COM	883556102	135,746	261	SH		SOLE		0	0	261
TYLER TECHNOLOGIES INC	COM	902252105	4,037	7	SH		SOLE		0	0	7
UBER TECHNOLOGIES INC	COM	90353T100	1,445,811	23,969	SH		SOLE		0	0	23,969
UNILEVER PLC SPON ADR NEW	COM	904767704	7,784	137	SH		SOLE		0	0	137
UNION PAC CORP	COM	907818108	3,917,691	17,180	SH		SOLE		0	0	17,180
UNITED THERAPEUTICS CORP DEL	COM	91307C102	26,463	75	SH		SOLE		0	0	75
UNITEDHEALTH GROUP INC	COM	91324P102	10,473	21	SH		SOLE		0	0	21
UNITY SOFTWARE INC	COM	91332U101	2,450	109	SH		SOLE		0	0	109
VANGUARD BD INDEX FDS SHORT TRM BOND	COM	921937827	111,927	1,449	SH		SOLE		0	0	1,449
VANGUARD BD INDEX FDS TOTAL BND MRKT	COM	921937835	31,943	444	SH		SOLE		0	0	444
VANGUARD INDEX FDS GROWTH ETF	COM	922908736	6,503,065	15,844	SH		SOLE		0	0	15,844
VANGUARD INDEX FDS MCAP VL IDXVIP	COM	922908512	7,662	47	SH		SOLE		0	0	47
VANGUARD INDEX FDS MID CAP ETF	COM	922908629	375,424	1,421	SH		SOLE		0	0	1,421
VANGUARD INDEX FDS REAL ESTATE ETF	COM	922908553	7,356	83	SH		SOLE		0	0	83
VANGUARD INDEX FDS S&P 500 ETF SHS	COM	922908363	649,706	1,206	SH		SOLE		0	0	1,206
VANGUARD INDEX FDS SMALL CP ETF	COM	922908751	46,740	195	SH		SOLE		0	0	195
VANGUARD INDEX FDS SML CP GRW ETF	COM	922908595	4,190,521	14,963	SH		SOLE		0	0	14,963
VANGUARD INDEX FDS TOTAL STK MKT	COM	922908769	152,520	526	SH		SOLE		0	0	526
VANGUARD INDEX FDS VALUE ETF	COM	922908744	14,984	89	SH		SOLE		0	0	89
VANGUARD SCOTTSDALE FDS INTER TERM TREAS	COM	92206C706	1,160	20	SH		SOLE		0	0	20
VANGUARD SCOTTSDALE FDS INT-TERM CORP	COM	92206C870	4,656	58	SH		SOLE		0	0	58
VANGUARD SCOTTSDALE FDS SHRT TRM CORP BD	COM	92206C409	116,084	1,488	SH		SOLE		0	0	1,488
VANGUARD SPECIALIZED FUNDS DIV APP ETF	COM	921908844	3,815,373	19,483	SH		SOLE		0	0	19,483
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT	COM	921943858	23,780	497	SH		SOLE		0	0	497
VANGUARD WHITEHALL FDS HIGH DIV YLD	COM	921946406	535,846	4,200	SH		SOLE		0	0	4,200
VANGUARD WORLD FD CONSUM STP ETF	COM	92204A207	399,191	1,888	SH		SOLE		0	0	1,888
VANGUARD WORLD FD ESG US STK ETF	COM	921910733	4,338	41	SH		SOLE		0	0	41
VANGUARD WORLD FD EXTENDED DUR	COM	921910709	813	12	SH		SOLE		0	0	12
VANGUARD WORLD FD HEALTH CAR ETF	COM	92204A504	1,442,291	5,685	SH		SOLE		0	0	5,685
VANGUARD WORLD FD INDUSTRIAL ETF	COM	92204A603	2,043	8	SH		SOLE		0	0	8
VANGUARD WORLD FD INF TECH ETF	COM	92204A702	2,336,426	3,758	SH		SOLE		0	0	3,758
VANGUARD WORLD FD UTILITIES ETF	COM	92204A876	12,942	79	SH		SOLE		0	0	79
VERISK ANALYTICS INC	COM	92345Y106	12,088	44	SH		SOLE		0	0	44
VERIZON COMMUNICATIONS INC	COM	92343V104	4,159	104	SH		SOLE		0	0	104
VERTEX PHARMACEUTICALS INC	COM	92532F100	2,066,657	5,132	SH		SOLE		0	0	5,132
VISA INC CL A	COM	92826C839	5,840,406	18,480	SH		SOLE		0	0	18,480
WALMART INC	COM	931142103	124,193	1,375	SH		SOLE		0	0	1,375
WARNER BROS DISCOVERY INC SER A	COM	934423104	32	3	SH		SOLE		0	0	3
WASTE MGMT INC DEL	COM	94106L109	69,161	343	SH		SOLE		0	0	343
WILLIAMS COS INC	COM	969457100	5,024	93	SH		SOLE		0	0	93
WISDOMTREE TR JAPN HEDGE EQT	COM	97717W851	1,324	12	SH		SOLE		0	0	12
XCEL ENERGY INC	COM	98389B100	34,746	515	SH		SOLE		0	0	515
ZIMMER BIOMET HOLDINGS INC	COM	98956P102	13,745	130	SH		SOLE		0	0	130