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
ABBOTT LABS	COM	500648100	175	1,602	SH		SOLE		0	0	1,602
ABBVIE INC	COM	00287Y109	114	846	SH		SOLE		0	0	846
ACCENTURE PLC IRELAND SHS CLASS A	COM	G1151C101	3	9	SH		SOLE		0	0	9
ADOBE SYSTEMS INCORPORATED	COM	00724F101	3,685	7,535	SH		SOLE		0	0	7,535
AFFIRM HLDGS INC CL A	COM	00827B106	2	100	SH		SOLE		0	0	100
ALPHA TAU MEDICAL LTD	COM	M0740A108	24	5,566	SH		SOLE		0	0	5,566
ALPHABET INC CAP STK CL A	COM	02079K305	2,446	20,431	SH		SOLE		0	0	20,431
ALPHABET INC CAP STK CL C	COM	02079K107	3,737	30,889	SH		SOLE		0	0	30,889
ALTRIA GROUP INC	COM	02209S103	25	546	SH		SOLE		0	0	546
AMAZON COM INC	COM	023135106	3,225	24,743	SH		SOLE		0	0	24,743
AMERICAN OUTDOOR BRANDS INC	COM	02875D109	1	93	SH		SOLE		0	0	93
AMERICAN TOWER CORP NEW	COM	03027X100	4	20	SH		SOLE		0	0	20
AMGEN INC	COM	031162100	4	18	SH		SOLE		0	0	18
AMPHENOL CORP NEW	CL A	032095101	4	46	SH		SOLE		0	0	46
ANALOG DEVICES INC	COM	032654105	4,178	21,446	SH		SOLE		0	0	21,446
ANSYS INC	COM	03662Q105	6	19	SH		SOLE		0	0	19
ASML HOLDING N V N Y REGISTRY SHS	COM	N07059210	3,088	4,261	SH		SOLE		0	0	4,261
AT&T INC	COM	00206R102	4	263	SH		SOLE		0	0	263
BIOGEN INC	COM	09062X103	8	29	SH		SOLE		0	0	29
BOOKING HOLDINGS INC	COM	09857L108	5	2	SH		SOLE		0	0	2
BRISTOL-MYERS SQUIBB CO	COM	110122108	187	2,928	SH		SOLE		0	0	2,928
BROADCOM INC	COM	11135F101	7	8	SH		SOLE		0	0	8
CALIFORNIA WTR SVC GROUP	COM	130788102	27	515	SH		SOLE		0	0	515
CALIX INC	COM	13100M509	20	400	SH		SOLE		0	0	400
CAMPBELL SOUP CO	COM	134429109	12	260	SH		SOLE		0	0	260
CANADIAN NAT RES LTD	COM	136385101	3,997	71,045	SH		SOLE		0	0	71,045
CANADIAN NATL RY CO	COM	136375102	48	400	SH		SOLE		0	0	400
CANADIAN PACIFIC KANSAS CITY	COM	13646K108	4,034	49,949	SH		SOLE		0	0	49,949
CANOPY GROWTH CORP	COM	138035100	0	20	SH		SOLE		0	0	20
CARDINAL HEALTH INC	COM	14149Y108	6	67	SH		SOLE		0	0	67
CARLYLE GROUP INC	COM	14316J108	67	2,087	SH		SOLE		0	0	2,087
CARRIER GLOBAL CORPORATION	COM	14448C104	2,739	55,090	SH		SOLE		0	0	55,090
CATERPILLAR INC	COM	149123101	3,480	14,145	SH		SOLE		0	0	14,145
CENTRAL GARDEN & PET CO	COM	153527106	8	200	SH		SOLE		0	0	200
CHEVRON CORP NEW	COM	166764100	7	46	SH		SOLE		0	0	46
CHURCH & DWIGHT CO INC	COM	171340102	20	200	SH		SOLE		0	0	200
CISCO SYS INC	COM	17275R102	27	516	SH		SOLE		0	0	516
COCA COLA CO	COM	191216100	367	6,096	SH		SOLE		0	0	6,096
COLGATE PALMOLIVE CO	COM	194162103	9	117	SH		SOLE		0	0	117
COMCAST CORP NEW CL A	COM	20030N101	16	391	SH		SOLE		0	0	391
CONOCOPHILLIPS	COM	20825C104	47	457	SH		SOLE		0	0	457
CONSOLIDATED EDISON INC	COM	209115104	9	100	SH		SOLE		0	0	100
CONSTELLATION ENERGY CORP	COM	21037T109	4	44	SH		SOLE		0	0	44
COPART INC	COM	217204106	4	44	SH		SOLE		0	0	44
COSTCO WHSL CORP NEW	COM	22160K105	4,050	7,522	SH		SOLE		0	0	7,522
CRONOS GROUP INC	COM	22717L101	0	100	SH		SOLE		0	0	100
CVS HEALTH CORP	COM	126650100	20	292	SH		SOLE		0	0	292
DANAHER CORPORATION	COM	235851102	3,619	15,080	SH		SOLE		0	0	15,080
DEERE & CO	COM	244199105	4,820	11,897	SH		SOLE		0	0	11,897
DEXCOM INC	COM	252131107	3	25	SH		SOLE		0	0	25
DOLLAR GEN CORP NEW	COM	256677105	9	52	SH		SOLE		0	0	52
DOVER CORP	COM	260003108	3,506	23,748	SH		SOLE		0	0	23,748
ENTERGY CORP NEW	COM	29364G103	30	307	SH		SOLE		0	0	307
ESSENTIAL UTILS INC	COM	29670G102	106	2,666	SH		SOLE		0	0	2,666
ETSY INC	COM	29786A106	6	65	SH		SOLE		0	0	65
EXELON CORP	COM	30161N101	5	134	SH		SOLE		0	0	134
EXXON MOBIL CORP	COM	30231G102	62	574	SH		SOLE		0	0	574
FASTENAL CO	COM	311900104	48	806	SH		SOLE		0	0	806
FRANKLIN ELEC INC	COM	353514102	4	35	SH		SOLE		0	0	35
GENERAL MLS INC	COM	370334104	16	205	SH		SOLE		0	0	205
GILEAD SCIENCES INC	COM	375558103	4	52	SH		SOLE		0	0	52
GLOBANT S A	COM	L44385109	4	21	SH		SOLE		0	0	21
GOLDMAN SACHS GROUP INC	COM	38141G104	25	78	SH		SOLE		0	0	78
HERSHEY CO	COM	427866108	1,075	4,305	SH		SOLE		0	0	4,305
HEXCEL CORP NEW	COM	428291108	4	51	SH		SOLE		0	0	51
HOME DEPOT INC	COM	437076102	4,911	15,811	SH		SOLE		0	0	15,811
HUBSPOT INC	COM	443573100	14	27	SH		SOLE		0	0	27
ILLINOIS TOOL WKS INC	COM	452308109	53	211	SH		SOLE		0	0	211
INTUITIVE SURGICAL INC	COM	46120E602	2,113	6,178	SH		SOLE		0	0	6,178
IRON MTN INC DEL	COM	46284V101	89	1,558	SH		SOLE		0	0	1,558
ISHARES INC MSCI SWITZERLAND	COM	464286749	3	58	SH		SOLE		0	0	58
ISHARES TR 1 3 YR TREAS BD	COM	464287457	373	4,599	SH		SOLE		0	0	4,599
ISHARES TR CORE S&P MCP ETF	COM	464287507	4	15	SH		SOLE		0	0	15
ISHARES TR CORE S&P SCP ETF	COM	464287804	3	27	SH		SOLE		0	0	27
ISHARES TR CORE S&P500 ETF	COM	464287200	17	38	SH		SOLE		0	0	38
ISHARES TR RUS 1000 GRW ETF	COM	464287614	16	59	SH		SOLE		0	0	59
ISHARES TR RUS 1000 VAL ETF	COM	464287598	6	41	SH		SOLE		0	0	41
ISHARES TR RUS 2000 VAL ETF	COM	464287630	4	31	SH		SOLE		0	0	31
ISHARES TR RUS MD CP GR ETF	COM	464287481	2	18	SH		SOLE		0	0	18
ISHARES TR RUS MDCP VAL ETF	COM	464287473	10	87	SH		SOLE		0	0	87
ISHARES TR RUSSELL 3000 ETF	COM	464287689	72	282	SH		SOLE		0	0	282
JOHNSON & JOHNSON	COM	478160104	15	90	SH		SOLE		0	0	90
JPMORGAN CHASE & CO	COM	46625H100	40	277	SH		SOLE		0	0	277
KKR & CO INC	COM	48251W104	91	1,618	SH		SOLE		0	0	1,618
KLA CORP	COM	482480100	3	7	SH		SOLE		0	0	7
L3HARRIS TECHNOLOGIES INC	COM	502431109	2	11	SH		SOLE		0	0	11
LAKELAND FINL CORP	COM	511656100	30	613	SH		SOLE		0	0	613
LEONARDO DRS INC	COM	52661A108	1,719	99,143	SH		SOLE		0	0	99,143
LILLY ELI & CO	COM	532457108	6,604	14,082	SH		SOLE		0	0	14,082
LOCKHEED MARTIN CORP	COM	539830109	5	10	SH		SOLE		0	0	10
LOWES COS INC	COM	548661107	5	23	SH		SOLE		0	0	23
LUCID GROUP INC	COM	549498103	1	100	SH		SOLE		0	0	100
LULULEMON ATHLETICA INC	COM	550021109	2,372	6,268	SH		SOLE		0	0	6,268
M/I HOMES INC	COM	55305B101	4	50	SH		SOLE		0	0	50
MARSH & MCLENNAN COS INC	COM	571748102	5,810	30,891	SH		SOLE		0	0	30,891
MASTERCARD INCORPORATED CL A	COM	57636Q104	224	569	SH		SOLE		0	0	569
MCDONALDS CORP	COM	580135101	2,664	8,926	SH		SOLE		0	0	8,926
MERCADOLIBRE INC	COM	58733R102	7	6	SH		SOLE		0	0	6
MERCK & CO INC	COM	58933Y105	47	408	SH		SOLE		0	0	408
METLIFE INC	COM	59156R108	7	120	SH		SOLE		0	0	120
MGE ENERGY INC	COM	55277P104	395	4,998	SH		SOLE		0	0	4,998
MICROSOFT CORP	COM	594918104	5,684	16,692	SH		SOLE		0	0	16,692
MID-AMER APT CMNTYS INC	COM	59522J103	9	58	SH		SOLE		0	0	58
MODERNA INC	COM	60770K107	0	3	SH		SOLE		0	0	3
MONDELEZ INTL INC CL A	COM	609207105	334	4,585	SH		SOLE		0	0	4,585
MONGODB INC CL A	COM	60937P106	6	15	SH		SOLE		0	0	15
NETFLIX INC	COM	64110L106	4	10	SH		SOLE		0	0	10
NEW YORK MTG TR INC	COM	649604840	15	1,500	SH		SOLE		0	0	1,500
NEXTERA ENERGY INC	COM	65339F101	35	474	SH		SOLE		0	0	474
NIKE INC CL B	COM	654106103	16	146	SH		SOLE		0	0	146
NOVA LTD	COM	M7516K103	2,312	19,711	SH		SOLE		0	0	19,711
NOVO-NORDISK A S ADR	COM	670100205	1,568	9,690	SH		SOLE		0	0	9,690
NVIDIA CORPORATION	COM	67066G104	4,113	9,723	SH		SOLE		0	0	9,723
OREILLY AUTOMOTIVE INC	COM	67103H107	5	5	SH		SOLE		0	0	5
OTIS WORLDWIDE CORP	COM	68902V107	5	57	SH		SOLE		0	0	57
PAYCHEX INC	COM	704326107	4	32	SH		SOLE		0	0	32
PENN ENTERTAINMENT INC	COM	707569109	4	150	SH		SOLE		0	0	150
PEPSICO INC	COM	713448108	2,669	14,410	SH		SOLE		0	0	14,410
PFIZER INC	COM	717081103	38	1,046	SH		SOLE		0	0	1,046
PHILIP MORRIS INTL INC	COM	718172109	38	386	SH		SOLE		0	0	386
PHILLIPS 66	COM	718546104	50	520	SH		SOLE		0	0	520
PIERIS PHARMACEUTICALS INC	COM	720795103	0	1,000	SH		SOLE		0	0	1,000
PROCTER AND GAMBLE CO	COM	742718109	1,184	7,802	SH		SOLE		0	0	7,802
PROLOGIS INC.	COM	74340W103	252	2,056	SH		SOLE		0	0	2,056
PUBLIC STORAGE	COM	74460D109	233	797	SH		SOLE		0	0	797
PUBLIC SVC ENTERPRISE GRP IN	COM	744573106	39	629	SH		SOLE		0	0	629
RAYTHEON TECHNOLOGIES CORP	COM	75513E101	2,398	24,480	SH		SOLE		0	0	24,480
SALESFORCE INC	COM	79466L302	55	260	SH		SOLE		0	0	260
SELECT SECTOR SPDR TR SBI CONS DISCR	COM	81369Y407	16	96	SH		SOLE		0	0	96
SELECT SECTOR SPDR TR SBI CONS STPLS	COM	81369Y308	10	129	SH		SOLE		0	0	129
SELECT SECTOR SPDR TR SBI HEALTHCARE	COM	81369Y209	148	1,115	SH		SOLE		0	0	1,115
SELECT SECTOR SPDR TR SBI INT-INDS	COM	81369Y704	13	123	SH		SOLE		0	0	123
SELECT SECTOR SPDR TR TECHNOLOGY	COM	81369Y803	19	108	SH		SOLE		0	0	108
SERVICENOW INC	COM	81762P102	4	8	SH		SOLE		0	0	8
SHOPIFY INC CL A	COM	82509L107	3	50	SH		SOLE		0	0	50
SIMPSON MFG INC	COM	829073105	35	253	SH		SOLE		0	0	253
SMITH & WESSON BRANDS INC	COM	831754106	5	398	SH		SOLE		0	0	398
SOUTHERN CO	COM	842587107	10	139	SH		SOLE		0	0	139
SPDR S&P 500 ETF TR	COM	78462F103	3,771	8,506	SH		SOLE		0	0	8,506
SPDR S&P MIDCAP 400 ETF TR UTSER1 S&PDCRP	COM	78467Y107	2,100	4,385	SH		SOLE		0	0	4,385
SPDR SER TR S&P 400 MDCP VAL	COM	78464A839	10	147	SH		SOLE		0	0	147
SPDR SER TR S&P 600 SMCP VAL	COM	78464A300	1	17	SH		SOLE		0	0	17
SPDR SER TR S&P DIVID ETF	COM	78464A763	13	103	SH		SOLE		0	0	103
STARBUCKS CORP	COM	855244109	3,686	37,212	SH		SOLE		0	0	37,212
STRYKER CORPORATION	COM	863667101	160	524	SH		SOLE		0	0	524
TAIWAN SEMICONDUCTOR MFG LTD ADS	COM	874039100	4,765	47,216	SH		SOLE		0	0	47,216
TARGET CORP	COM	87612E106	17	128	SH		SOLE		0	0	128
TESLA INC	COM	88160R101	185	705	SH		SOLE		0	0	705
THERMO FISHER SCIENTIFIC INC	COM	883556102	124	237	SH		SOLE		0	0	237
TYLER TECHNOLOGIES INC	COM	902252105	3	7	SH		SOLE		0	0	7
UNILEVER PLC SPON ADR NEW	COM	904767704	6	112	SH		SOLE		0	0	112
UNION PAC CORP	COM	907818108	3,520	17,201	SH		SOLE		0	0	17,201
UNITED THERAPEUTICS CORP DEL	COM	91307C102	22	100	SH		SOLE		0	0	100
UNITEDHEALTH GROUP INC	COM	91324P102	4,596	9,563	SH		SOLE		0	0	9,563
UNITY SOFTWARE INC	COM	91332U101	5	109	SH		SOLE		0	0	109
US BANCORP DEL	COM	902973304	7	225	SH		SOLE		0	0	225
VAIL RESORTS INC	COM	91879Q109	4	17	SH		SOLE		0	0	17
VANGUARD INDEX FDS GROWTH ETF	COM	922908736	2,870	10,144	SH		SOLE		0	0	10,144
VANGUARD INDEX FDS MCAP VL IDXVIP	COM	922908512	6	46	SH		SOLE		0	0	46
VANGUARD INDEX FDS MID CAP ETF	COM	922908629	364	1,653	SH		SOLE		0	0	1,653
VANGUARD INDEX FDS REAL ESTATE ETF	COM	922908553	33	396	SH		SOLE		0	0	396
VANGUARD INDEX FDS S&P 500 ETF SHS	COM	922908363	422	1,036	SH		SOLE		0	0	1,036
VANGUARD INDEX FDS SM CP VAL ETF	COM	922908611	23	140	SH		SOLE		0	0	140
VANGUARD INDEX FDS SMALL CP ETF	COM	922908751	318	1,601	SH		SOLE		0	0	1,601
VANGUARD INDEX FDS SML CP GRW ETF	COM	922908595	3,715	16,169	SH		SOLE		0	0	16,169
VANGUARD INDEX FDS TOTAL STK MKT	COM	922908769	114	519	SH		SOLE		0	0	519
VANGUARD INDEX FDS VALUE ETF	COM	922908744	57	403	SH		SOLE		0	0	403
VANGUARD SPECIALIZED FUNDS DIV APP ETF	COM	921908844	3,132	19,282	SH		SOLE		0	0	19,282
VANGUARD WHITEHALL FDS HIGH DIV YLD	COM	921946406	391	3,684	SH		SOLE		0	0	3,684
VANGUARD WHITEHALL FDS INTL DVD ETF	COM	921946810	394	5,248	SH		SOLE		0	0	5,248
VANGUARD WORLD FDS COMM SRVC ETF	COM	92204A884	11	101	SH		SOLE		0	0	101
VANGUARD WORLD FDS CONSUM STP ETF	COM	92204A207	1,006	5,173	SH		SOLE		0	0	5,173
VANGUARD WORLD FDS HEALTH CAR ETF	COM	92204A504	1,474	6,020	SH		SOLE		0	0	6,020
VANGUARD WORLD FDS INF TECH ETF	COM	92204A702	1,539	3,482	SH		SOLE		0	0	3,482
VANGUARD WORLD FDS UTILITIES ETF	COM	92204A876	11	75	SH		SOLE		0	0	75
VEEVA SYS INC CL A	COM	922475108	3	14	SH		SOLE		0	0	14
VERISK ANALYTICS INC	COM	92345Y106	11	49	SH		SOLE		0	0	49
VERIZON COMMUNICATIONS INC	COM	92343V104	72	1,933	SH		SOLE		0	0	1,933
VERTEX PHARMACEUTICALS INC	COM	92532F100	1,643	4,668	SH		SOLE		0	0	4,668
VISA INC CL A	COM	92826C839	4,350	18,319	SH		SOLE		0	0	18,319
WALMART INC	COM	931142103	8	48	SH		SOLE		0	0	48
WARNER BROS DISCOVERY INC SER A	COM	934423104	0	3	SH		SOLE		0	0	3
WASTE MGMT INC DEL	COM	94106L109	39	226	SH		SOLE		0	0	226
XCEL ENERGY INC	COM	98389B100	59	944	SH		SOLE		0	0	944
ZIMMER BIOMET HOLDINGS INC	COM	98956P102	28	191	SH		SOLE		0	0	191