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	207	1,387	SH		SOLE		1,387	0	0
ADOBE INC	COM	00724F101	3,837	7,525	SH		SOLE		7,525	0	0
AFFIRM HLDGS INC CL A	COM	00827B106	2	100	SH		SOLE		100	0	0
ALPHA TAU MEDICAL LTD ORDINARY SHARES	COM	M0740A108	21	5,566	SH		SOLE		5,566	0	0
ALPHABET INC CAP STK CL A	COM	02079K305	2,684	20,511	SH		SOLE		20,511	0	0
ALPHABET INC CAP STK CL C	COM	02079K107	3,938	29,871	SH		SOLE		29,871	0	0
ALTRIA GROUP INC	COM	02209S103	38	915	SH		SOLE		915	0	0
AMAZON COM INC	COM	023135106	3,187	25,068	SH		SOLE		25,068	0	0
AMERICAN OUTDOOR BRANDS INC	COM	02875D109	1	93	SH		SOLE		93	0	0
AMERICAN TOWER CORP NEW	COM	03027X100	3	20	SH		SOLE		20	0	0
AMGEN INC	COM	031162100	5	18	SH		SOLE		18	0	0
AMPHENOL CORP NEW CL A	COM	032095101	4	46	SH		SOLE		46	0	0
ANALOG DEVICES INC	COM	032654105	3,763	21,492	SH		SOLE		21,492	0	0
ANSYS INC	COM	03662Q105	6	19	SH		SOLE		19	0	0
ASML HOLDING N V N Y REGISTRY SHS	COM	N07059210	2,978	5,059	SH		SOLE		5,059	0	0
AT&T INC	COM	00206R102	23	1,562	SH		SOLE		1,562	0	0
BADGER METER INC	COM	056525108	1,350	9,380	SH		SOLE		9,380	0	0
BIOGEN INC	COM	09062X103	7	29	SH		SOLE		29	0	0
BOOKING HOLDINGS INC	COM	09857L108	6	2	SH		SOLE		2	0	0
BRISTOL-MYERS SQUIBB CO	COM	110122108	182	3,143	SH		SOLE		3,143	0	0
BROADCOM INC	COM	11135F101	7	8	SH		SOLE		8	0	0
CALIFORNIA WTR SVC GROUP	COM	130788102	24	518	SH		SOLE		518	0	0
CALIX INC	COM	13100M509	18	400	SH		SOLE		400	0	0
CAMPBELL SOUP CO	COM	134429109	11	262	SH		SOLE		262	0	0
CANADIAN NAT RES LTD	COM	136385101	4,575	70,740	SH		SOLE		70,740	0	0
CANADIAN NATL RY CO	COM	136375102	43	400	SH		SOLE		400	0	0
CANADIAN PACIFIC KANSAS CITY	COM	13646K108	3,711	49,868	SH		SOLE		49,868	0	0
CANOPY GROWTH CORP	COM	138035100	0	20	SH		SOLE		20	0	0
CARDINAL HEALTH INC	COM	14149Y108	6	67	SH		SOLE		67	0	0
CARLYLE GROUP INC	COM	14316J108	64	2,111	SH		SOLE		2,111	0	0
CARRIER GLOBAL CORPORATION	COM	14448C104	3,082	55,839	SH		SOLE		55,839	0	0
CASA SYS INC	COM	14713L102	1	1,000	SH		SOLE		1,000	0	0
CATERPILLAR INC	COM	149123101	3,859	14,134	SH		SOLE		14,134	0	0
CHEVRON CORP NEW	COM	166764100	21	127	SH		SOLE		127	0	0
CHIPOTLE MEXICAN GRILL INC	COM	169656105	18	10	SH		SOLE		10	0	0
CHURCH & DWIGHT CO INC	COM	171340102	18	200	SH		SOLE		200	0	0
CISCO SYS INC	COM	17275R102	36	661	SH		SOLE		661	0	0
COCA COLA CO	COM	191216100	355	6,345	SH		SOLE		6,345	0	0
COMCAST CORP NEW	COM	20030N101	26	592	SH		SOLE		592	0	0
CONOCOPHILLIPS	COM	20825C104	55	459	SH		SOLE		459	0	0
CONSOLIDATED EDISON INC	COM	209115104	9	100	SH		SOLE		100	0	0
CONSTELLATION ENERGY CORP	COM	21037T109	5	44	SH		SOLE		44	0	0
COPART INC	COM	217204106	4	88	SH		SOLE		88	0	0
COSTCO WHSL CORP NEW	COM	22160K105	4,242	7,508	SH		SOLE		7,508	0	0
CRONOS GROUP INC	COM	22717L101	0	100	SH		SOLE		100	0	0
DANAHER CORPORATION	COM	235851102	3,756	15,138	SH		SOLE		15,138	0	0
DEERE & CO	COM	244199105	4,478	11,866	SH		SOLE		11,866	0	0
DISNEY WALT CO	COM	254687106	116	1,435	SH		SOLE		1,435	0	0
DOLLAR GEN CORP NEW	COM	256677105	5	52	SH		SOLE		52	0	0
ELI LILLY & CO	COM	532457108	6,542	12,179	SH		SOLE		12,179	0	0
ENTERGY CORP NEW	COM	29364G103	28	307	SH		SOLE		307	0	0
ESSENTIAL UTILS INC	COM	29670G102	84	2,458	SH		SOLE		2,458	0	0
ETSY INC	COM	29786A106	4	65	SH		SOLE		65	0	0
EXELON CORP	COM	30161N101	5	134	SH		SOLE		134	0	0
EXXON MOBIL CORP	COM	30231G102	124	1,052	SH		SOLE		1,052	0	0
FASTENAL CO	COM	311900104	44	811	SH		SOLE		811	0	0
FORD MTR CO DEL	COM	345370860	21	1,678	SH		SOLE		1,678	0	0
FRANKLIN ELEC INC	COM	353514102	3	36	SH		SOLE		36	0	0
GENERAL MLS INC	COM	370334104	18	286	SH		SOLE		286	0	0
GILEAD SCIENCES INC	COM	375558103	4	52	SH		SOLE		52	0	0
GLOBANT S A	COM	L44385109	4	21	SH		SOLE		21	0	0
GOLDMAN SACHS GROUP INC	COM	38141G104	25	78	SH		SOLE		78	0	0
HERSHEY CO	COM	427866108	908	4,536	SH		SOLE		4,536	0	0
HEXCEL CORP NEW	COM	428291108	3	51	SH		SOLE		51	0	0
HOME DEPOT INC	COM	437076102	4,804	15,898	SH		SOLE		15,898	0	0
HUBSPOT INC	COM	443573100	13	27	SH		SOLE		27	0	0
ILLINOIS TOOL WKS INC	COM	452308109	49	213	SH		SOLE		213	0	0
INTEL CORP	COM	458140100	10	276	SH		SOLE		276	0	0
INTUITIVE SURGICAL INC	COM	46120E602	1,812	6,198	SH		SOLE		6,198	0	0
IRON MTN INC DEL	COM	46284V101	94	1,574	SH		SOLE		1,574	0	0
ISHARES TR 1 3 YR TREAS BD	COM	464287457	190	2,346	SH		SOLE		2,346	0	0
ISHARES TR CORE S&P MCP ETF	COM	464287507	4	15	SH		SOLE		15	0	0
ISHARES TR CORE S&P SCP ETF	COM	464287804	3	27	SH		SOLE		27	0	0
ISHARES TR CORE S&P500 ETF	COM	464287200	17	39	SH		SOLE		39	0	0
ISHARES TR RUS 1000 GRW ETF	COM	464287614	16	59	SH		SOLE		59	0	0
ISHARES TR RUS 1000 VAL ETF	COM	464287598	6	41	SH		SOLE		41	0	0
ISHARES TR RUS MD CP GR ETF	COM	464287481	2	18	SH		SOLE		18	0	0
ISHARES TR RUS MDCP VAL ETF	COM	464287473	6	58	SH		SOLE		58	0	0
ISHARES TR RUSSELL 3000 ETF	COM	464287689	69	282	SH		SOLE		282	0	0
JOHNSON & JOHNSON	COM	478160104	40	255	SH		SOLE		255	0	0
JPMORGAN CHASE & CO	COM	46625H100	40	279	SH		SOLE		279	0	0
KEURIG DR PEPPER INC	COM	49271V100	9	300	SH		SOLE		300	0	0
KKR & CO INC	COM	48251W104	100	1,623	SH		SOLE		1,623	0	0
KLA CORP	COM	482480100	3	7	SH		SOLE		7	0	0
KRAFT HEINZ CO	COM	500754106	1	43	SH		SOLE		43	0	0
L3HARRIS TECHNOLOGIES INC	COM	502431109	2	11	SH		SOLE		11	0	0
LAKELAND FINL CORP	COM	511656100	29	618	SH		SOLE		618	0	0
LEONARDO DRS INC	COM	52661A108	1,659	99,344	SH		SOLE		99,344	0	0
LOCKHEED MARTIN CORP	COM	539830109	4	10	SH		SOLE		10	0	0
LOWES COS INC	COM	548661107	5	23	SH		SOLE		23	0	0
LUCID GROUP INC	COM	549498103	1	100	SH		SOLE		100	0	0
LULULEMON ATHLETICA INC	COM	550021109	2,424	6,286	SH		SOLE		6,286	0	0
M/I HOMES INC	COM	55305B101	4	50	SH		SOLE		50	0	0
MARSH & MCLENNAN COS INC	COM	571748102	5,824	30,602	SH		SOLE		30,602	0	0
MASTERCARD INCORPORATED CL A	COM	57636Q104	238	602	SH		SOLE		602	0	0
MCDONALDS CORP	COM	580135101	2,760	10,478	SH		SOLE		10,478	0	0
MERCADOLIBRE INC	COM	58733R102	8	6	SH		SOLE		6	0	0
MERCK & CO INC	COM	58933Y105	135	1,307	SH		SOLE		1,307	0	0
MGE ENERGY INC	COM	55277P104	350	5,102	SH		SOLE		5,102	0	0
MICROSOFT CORP	COM	594918104	5,654	17,906	SH		SOLE		17,906	0	0
MID-AMER APT CMNTYS INC	COM	59522J103	8	59	SH		SOLE		59	0	0
MONDELEZ INTL INC CL A	COM	609207105	333	4,805	SH		SOLE		4,805	0	0
MONGODB INC CL A	COM	60937P106	5	15	SH		SOLE		15	0	0
NETFLIX INC	COM	64110L106	8	22	SH		SOLE		22	0	0
NEW YORK MTG TR INC	COM	649604840	13	1,542	SH		SOLE		1,542	0	0
NEXTERA ENERGY INC	COM	65339F101	27	477	SH		SOLE		477	0	0
NEXTRACKER INC CLASS A COM	COM	65339F101	888	22,105	SH		SOLE		22,105	0	0
NIKE INC CL B	COM	654106103	14	146	SH		SOLE		146	0	0
NOVA LTD	COM	M7516K103	2,222	19,766	SH		SOLE		19,766	0	0
NOVO-NORDISK A S ADR	COM	670100205	1,820	20,010	SH		SOLE		20,010	0	0
NVIDIA CORPORATION	COM	67066G104	3,543	8,144	SH		SOLE		8,144	0	0
OREILLY AUTOMOTIVE INC	COM	67103H107	5	5	SH		SOLE		5	0	0
OTIS WORLDWIDE CORP	COM	68902V107	5	58	SH		SOLE		58	0	0
PAYCHEX INC	COM	704326107	4	32	SH		SOLE		32	0	0
PENN ENTERTAINMENT INC	COM	707569109	3	150	SH		SOLE		150	0	0
PEPSICO INC	COM	713448108	2,498	14,742	SH		SOLE		14,742	0	0
PFIZER INC	COM	717081103	64	1,916	SH		SOLE		1,916	0	0
PHILIP MORRIS INTL INC	COM	718172109	56	605	SH		SOLE		605	0	0
PHILLIPS 66	COM	718546104	63	524	SH		SOLE		524	0	0
PIERIS PHARMACEUTICALS INC	COM	720795103	0	1,000	SH		SOLE		1,000	0	0
PROCTER AND GAMBLE CO	COM	742718109	1,189	8,154	SH		SOLE		8,154	0	0
PUBLIC SVC ENTERPRISE GRP IN	COM	744573106	36	635	SH		SOLE		635	0	0
SALESFORCE INC	COM	79466L302	53	260	SH		SOLE		260	0	0
SELECT SECTOR SPDR TR SBI CONS DISCR	COM	81369Y407	16	96	SH		SOLE		96	0	0
SELECT SECTOR SPDR TR SBI CONS STPLS	COM	81369Y308	9	130	SH		SOLE		130	0	0
SELECT SECTOR SPDR TR SBI HEALTHCARE	COM	81369Y209	144	1,119	SH		SOLE		1,119	0	0
SELECT SECTOR SPDR TR TECHNOLOGY	COM	81369Y803	15	93	SH		SOLE		93	0	0
SERVICENOW INC	COM	81762P102	4	8	SH		SOLE		8	0	0
SHOPIFY INC CL A	COM	82509L107	3	50	SH		SOLE		50	0	0
SIMPSON MFG INC	COM	829073105	1,293	8,633	SH		SOLE		8,633	0	0
SMITH & WESSON BRANDS INC	COM	831754106	5	402	SH		SOLE		402	0	0
SOUTHERN CO	COM	842587107	9	141	SH		SOLE		141	0	0
SPDR S&P 500 ETF TR TR UNIT	COM	78462F103	3,587	8,390	SH		SOLE		8,390	0	0
SPDR S&P MIDCAP 400 ETF TR UTSER1 S&PDCRP	COM	78467Y107	1,921	4,208	SH		SOLE		4,208	0	0
SPDR SER TR PORTFOLIO S&P500	COM	78464A854	6	119	SH		SOLE		119	0	0
SPDR SER TR S&P 400 MDCP VAL	COM	78464A839	10	147	SH		SOLE		147	0	0
SPDR SER TR S&P DIVID ETF	COM	78464A763	12	104	SH		SOLE		104	0	0
STARBUCKS CORP	COM	855244109	3,443	37,723	SH		SOLE		37,723	0	0
STRYKER CORPORATION	COM	863667101	143	525	SH		SOLE		525	0	0
TAIWAN SEMICONDUCTOR MFG LTD SPONSORED ADS	COM	874039100	4,074	46,880	SH		SOLE		46,880	0	0
TARGET CORP	COM	87612E106	26	234	SH		SOLE		234	0	0
TESLA INC	COM	88160R101	176	705	SH		SOLE		705	0	0
THE CIGNA GROUP	COM	125523100	7	23	SH		SOLE		23	0	0
THERMO FISHER SCIENTIFIC INC	COM	883556102	120	237	SH		SOLE		237	0	0
TYLER TECHNOLOGIES INC	COM	902252105	3	7	SH		SOLE		7	0	0
UNILEVER PLC SPON ADR NEW	COM	904767704	6	113	SH		SOLE		113	0	0
UNION PAC CORP	COM	907818108	3,903	19,168	SH		SOLE		19,168	0	0
UNITED THERAPEUTICS CORP DEL	COM	91307C102	23	100	SH		SOLE		100	0	0
UNITEDHEALTH GROUP INC	COM	91324P102	4,820	9,560	SH		SOLE		9,560	0	0
UNITY SOFTWARE INC	COM	91332U101	3	109	SH		SOLE		109	0	0
US BANCORP DEL COM NEW	COM	902973304	8	228	SH		SOLE		228	0	0
VAIL RESORTS INC	COM	91879Q109	4	17	SH		SOLE		17	0	0
VANGUARD INDEX FDS GROWTH ETF	COM	922908736	2,765	10,154	SH		SOLE		10,154	0	0
VANGUARD INDEX FDS MCAP VL IDXVIP	COM	922908512	6	46	SH		SOLE		46	0	0
VANGUARD INDEX FDS MID CAP ETF	COM	922908629	321	1,544	SH		SOLE		1,544	0	0
VANGUARD INDEX FDS REAL ESTATE ETF	COM	922908553	34	444	SH		SOLE		444	0	0
VANGUARD INDEX FDS S&P 500 ETF SHS	COM	922908363	480	1,223	SH		SOLE		1,223	0	0
VANGUARD INDEX FDS SM CP VAL ETF	COM	922908611	22	141	SH		SOLE		141	0	0
VANGUARD INDEX FDS SMALL CP ETF	COM	922908751	304	1,609	SH		SOLE		1,609	0	0
VANGUARD INDEX FDS SML CP GRW ETF	COM	922908595	3,190	14,894	SH		SOLE		14,894	0	0
VANGUARD INDEX FDS TOTAL STK MKT	COM	922908769	106	500	SH		SOLE		500	0	0
VANGUARD INDEX FDS VALUE ETF	COM	922908744	56	405	SH		SOLE		405	0	0
VANGUARD SPECIALIZED FUNDS DIV APP ETF	COM	921908844	2,961	19,056	SH		SOLE		19,056	0	0
VANGUARD WHITEHALL FDS HIGH DIV YLD	COM	921946406	393	3,802	SH		SOLE		3,802	0	0
VANGUARD WHITEHALL FDS INTL DVD ETF	COM	921946810	386	5,406	SH		SOLE		5,406	0	0
VANGUARD WORLD FDS CONSUM STP ETF	COM	92204A207	880	4,818	SH		SOLE		4,818	0	0
VANGUARD WORLD FDS HEALTH CAR ETF	COM	92204A504	1,364	5,801	SH		SOLE		5,801	0	0
VANGUARD WORLD FDS INF TECH ETF	COM	92204A702	1,426	3,436	SH		SOLE		3,436	0	0
VANGUARD WORLD FDS UTILITIES ETF	COM	92204A876	10	75	SH		SOLE		75	0	0
VEEVA SYS INC CL A COM	COM	922475108	3	14	SH		SOLE		14	0	0
VERISK ANALYTICS INC	COM	92345Y106	11	49	SH		SOLE		49	0	0
VERIZON COMMUNICATIONS INC	COM	92343V104	3	100	SH		SOLE		100	0	0
VERTEX PHARMACEUTICALS INC	COM	92532F100	1,628	4,682	SH		SOLE		4,682	0	0
VISA INC COM CL A	COM	92826C839	4,191	18,221	SH		SOLE		18,221	0	0
WALMART INC	COM	931142103	75	468	SH		SOLE		468	0	0
WARNER BROS DISCOVERY INC COM SER A	COM	934423104	3	231	SH		SOLE		231	0	0
WASTE MGMT INC DEL	COM	94106L109	54	351	SH		SOLE		351	0	0
XCEL ENERGY INC	COM	98389B100	54	951	SH		SOLE		951	0	0
ZIMMER BIOMET HOLDINGS INC	COM	98956P102	21	191	SH		SOLE		191	0	0