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	197	1,273	SH		SOLE		0	0	1,273
ADOBE INC	COM	00724F101	4,466	7,486	SH		SOLE		0	0	7,486
AFFIRM HLDGS INC CL A	COM	00827B106	5	100	SH		SOLE		0	0	100
ALPHA TAU MEDICAL LTD ORDINARY SHARES	COM	M0740A108	17	5,566	SH		SOLE		0	0	5,566
ALPHABET INC CAP STK CL A	COM	02079K305	2,888	20,672	SH		SOLE		0	0	20,672
ALPHABET INC CAP STK CL C	COM	02079K107	4,162	29,531	SH		SOLE		0	0	29,531
ALTRIA GROUP INC	COM	02209S103	37	928	SH		SOLE		0	0	928
AMAZON INC	COM	023135106	3,817	25,119	SH		SOLE		0	0	25,119
AMERICAN OUTDOOR BRANDS INC	COM	02875D109	1	93	SH		SOLE		0	0	93
AMERICAN TOWER CORP NEW	COM	03027X100	4	21	SH		SOLE		0	0	21
AMGEN INC	COM	031162100	8	27	SH		SOLE		0	0	27
AMPHENOL CORP NEW CL A	COM	032095101	5	46	SH		SOLE		0	0	46
ANALOG DEVICES INC	COM	032654105	4,656	23,450	SH		SOLE		0	0	23,450
ANSYS INC	COM	03662Q105	7	19	SH		SOLE		0	0	19
ASML HOLDING N V N Y REGISTRY SHS	COM	N07059210	3,832	5,062	SH		SOLE		0	0	5,062
AT&T INC	COM	00206R102	25	1,479	SH		SOLE		0	0	1,479
BADGER METER INC	COM	056525108	2,293	14,851	SH		SOLE		0	0	14,851
BIOGEN INC	COM	09062X103	8	29	SH		SOLE		0	0	29
BLACKSTONE INC	COM	09260D107	69	529	SH		SOLE		0	0	529
BOOKING HOLDINGS INC	COM	09857L108	7	2	SH		SOLE		0	0	2
BRISTOL-MYERS SQUIBB CO	COM	110122108	157	3,066	SH		SOLE		0	0	3,066
BROAD INC	COM	11135F101	9	8	SH		SOLE		0	0	8
CALIFORNIA WTR SVC GROUP	COM	130788102	27	518	SH		SOLE		0	0	518
CALIX INC	COM	13100M509	17	400	SH		SOLE		0	0	400
CAMPBELL SOUP CO	COM	134429109	11	262	SH		SOLE		0	0	262
CANADIAN IMPERIAL BK M TO	COM	136069101	2	37	SH		SOLE		0	0	37
CANADIAN NAT RES LTD	COM	136385101	4,621	70,522	SH		SOLE		0	0	70,522
CANADIAN NATL RY CO	COM	136375102	50	400	SH		SOLE		0	0	400
CANADIAN PACIFIC KANSAS CITY	COM	13646K108	3,985	50,400	SH		SOLE		0	0	50,400
CARDINAL HEALTH INC	COM	14149Y108	7	67	SH		SOLE		0	0	67
CARLYLE GROUP INC	COM	14316J108	87	2,132	SH		SOLE		0	0	2,132
CARLYLE GROUP INC	COM	14316J108	0	2	SH		SOLE		0	0	2
CARRIER GLOBAL CORPORATION	COM	14448C104	3,367	58,608	SH		SOLE		0	0	58,608
CASA SYS INC	COM	14713L102	1	1,000	SH		SOLE		0	0	1,000
CATERPILLAR INC	COM	149123101	4,420	14,951	SH		SOLE		0	0	14,951
CHEVRON CORP NEW	COM	166764100	17	117	SH		SOLE		0	0	117
CHIPOTLE MEXICAN GRILL INC	COM	169656105	23	10	SH		SOLE		0	0	10
CHURCH & DWIGHT CO INC	COM	171340102	17	185	SH		SOLE		0	0	185
CISCO SYS INC	COM	17275R102	34	665	SH		SOLE		0	0	665
COCA COLA CO	COM	191216100	1	24	SH		SOLE		0	0	24
CAST CORP NEW CL A	COM	20030N101	26	592	SH		SOLE		0	0	592
CONAGRA BRANDS INC	COM	205887102	1	42	SH		SOLE		0	0	42
CONOCOPHILLIPS	COM	20825C104	54	462	SH		SOLE		0	0	462
CONSTELLATION ENERGY CORP	COM	21037T109	5	44	SH		SOLE		0	0	44
COPART INC	COM	217204106	4	88	SH		SOLE		0	0	88
COSTCO WHSL CORP NEW	COM	22160K105	4,900	7,424	SH		SOLE		0	0	7,424
CRONOS GROUP INC	COM	22717L101	0	100	SH		SOLE		0	0	100
DANAHER CORPORATION	COM	235851102	3,523	15,227	SH		SOLE		0	0	15,227
DEERE & CO	COM	244199105	4,819	12,051	SH		SOLE		0	0	12,051
DISNEY WALT CO	COM	254687106	130	1,435	SH		SOLE		0	0	1,435
DOLLAR GEN CORP NEW	COM	256677105	7	52	SH		SOLE		0	0	52
DUKE ENERGY CORP NEW NEW	COM	26441C204	4	37	SH		SOLE		0	0	37
ELI LILLY & CO	COM	532457108	6,874	11,793	SH		SOLE		0	0	11,793
ENTERGY CORP NEW	COM	29364G103	33	326	SH		SOLE		0	0	326
ESSENTIAL UTILS INC	COM	29670G102	90	2,418	SH		SOLE		0	0	2,418
ETSY INC	COM	29786A106	5	65	SH		SOLE		0	0	65
EXELON CORP	COM	30161N101	5	134	SH		SOLE		0	0	134
EXXON MOBIL CORP	COM	30231G102	105	1,055	SH		SOLE		0	0	1,055
FASTENAL CO	COM	311900104	53	811	SH		SOLE		0	0	811
FORD MTR CO DEL	COM	345370860	20	1,678	SH		SOLE		0	0	1,678
FRANKLIN ELEC INC	COM	353514102	3	36	SH		SOLE		0	0	36
GENERAL MLS INC	COM	370334104	19	288	SH		SOLE		0	0	288
GILEAD SCIENCES INC	COM	375558103	2	20	SH		SOLE		0	0	20
GLOBANT S A	COM	L44385109	5	21	SH		SOLE		0	0	21
GOLDMAN SACHS GROUP INC	COM	38141G104	30	78	SH		SOLE		0	0	78
HERSHEY CO	COM	427866108	780	4,183	SH		SOLE		0	0	4,183
HEXCEL CORP NEW	COM	428291108	4	51	SH		SOLE		0	0	51
HOME DEPOT INC	COM	437076102	5,572	16,079	SH		SOLE		0	0	16,079
HUBSPOT INC	COM	443573100	16	27	SH		SOLE		0	0	27
ILLINOIS TOOL WKS INC	COM	452308109	56	214	SH		SOLE		0	0	214
INTEL CORP	COM	458140100	14	276	SH		SOLE		0	0	276
INTUITIVE SURGICAL INC NEW	COM	46120E602	2,092	6,202	SH		SOLE		0	0	6,202
IRON MTN INC DEL	COM	46284V101	111	1,592	SH		SOLE		0	0	1,592
ISHARES TR 1 3 YR TREAS BD	COM	464287457	195	2,373	SH		SOLE		0	0	2,373
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	19	40	SH		SOLE		0	0	40
ISHARES TR RUS 1000 GRW ETF	COM	464287614	18	59	SH		SOLE		0	0	59
ISHARES TR RUS 1000 VAL ETF	COM	464287598	7	42	SH		SOLE		0	0	42
ISHARES TR RUS MD CP GR ETF	COM	464287481	2	18	SH		SOLE		0	0	18
ISHARES TR RUS MDCP VAL ETF	COM	464287473	7	59	SH		SOLE		0	0	59
ISHARES TR RUSSELL 3000 ETF	COM	464287689	78	284	SH		SOLE		0	0	284
JOHNSON & JOHNSON	COM	478160104	40	255	SH		SOLE		0	0	255
JPMORGAN CHASE & CO	COM	46625H100	48	281	SH		SOLE		0	0	281
KENVUE INC	COM	49177J102	1	44	SH		SOLE		0	0	44
KEURIG DR PEPPER INC	COM	49271V100	10	302	SH		SOLE		0	0	302
KIMBERLY-CLARK CORP	COM	494368103	2	20	SH		SOLE		0	0	20
KKR & CO INC	COM	48251W104	135	1,626	SH		SOLE		0	0	1,626
KLA CORP NEW	COM	482480100	4	7	SH		SOLE		0	0	7
LAKELAND FINL CORP	COM	511656100	41	623	SH		SOLE		0	0	623
LEONARDO DRS INC	COM	52661A108	2,015	100,545	SH		SOLE		0	0	100,545
LOWES COS INC	COM	548661107	5	23	SH		SOLE		0	0	23
LUCID GROUP INC	COM	549498103	0	100	SH		SOLE		0	0	100
LULULEMON ATHLETICA INC	COM	550021109	3,218	6,293	SH		SOLE		0	0	6,293
LYONDELLBASELL INDUSTRIES N SHS - A -	COM	N53745100	3	32	SH		SOLE		0	0	32
M/I HOMES INC	COM	55305B101	7	50	SH		SOLE		0	0	50
MARSH & MCLENNAN COS INC	COM	571748102	5,793	30,576	SH		SOLE		0	0	30,576
MASTERCARD INCORPORATED CL A	COM	57636Q104	259	608	SH		SOLE		0	0	608
MCCORMICK & CO INC NON VTG	COM	579780206	656	9,587	SH		SOLE		0	0	9,587
MCDONALDS CORP	COM	580135101	3,264	11,008	SH		SOLE		0	0	11,008
MERCADOLIBRE INC	COM	58733R102	9	6	SH		SOLE		0	0	6
MERCK & CO INC	COM	58933Y105	143	1,310	SH		SOLE		0	0	1,310
MGE ENERGY INC	COM	55277P104	373	5,154	SH		SOLE		0	0	5,154
MICROSOFT CORP	COM	594918104	6,692	17,795	SH		SOLE		0	0	17,795
MONDELEZ INTL INC CL A	COM	609207105	51	710	SH		SOLE		0	0	710
MONGODB INC CL A	COM	60937P106	6	15	SH		SOLE		0	0	15
NETFLIX INC	COM	64110L106	11	22	SH		SOLE		0	0	22
NEW YORK MTG TR INC	COM	649604840	22	2,603	SH		SOLE		0	0	2,603
NEXTERA ENERGY INC	COM	65339F101	19	320	SH		SOLE		0	0	320
NEXTRACKER INC CLASS A	COM	65290E101	1,121	23,925	SH		SOLE		0	0	23,925
NIKE INC CL B	COM	654106103	16	146	SH		SOLE		0	0	146
NOVA LTD	COM	M7516K103	2,718	19,782	SH		SOLE		0	0	19,782
NOVO-NORDISK A S ADR	COM	670100205	2,082	20,125	SH		SOLE		0	0	20,125
NVIDIA CORPORATION	COM	67066G104	4,038	8,155	SH		SOLE		0	0	8,155
OREILLY AUTOMOTIVE INC	COM	67103H107	5	5	SH		SOLE		0	0	5
OTIS WORLDWIDE CORP	COM	68902V107	5	58	SH		SOLE		0	0	58
PAYCHEX INC	COM	704326107	5	40	SH		SOLE		0	0	40
PEPSICO INC	COM	713448108	2,600	15,311	SH		SOLE		0	0	15,311
PFIZER INC	COM	717081103	31	1,073	SH		SOLE		0	0	1,073
PHILIP MORRIS INTL INC	COM	718172109	57	610	SH		SOLE		0	0	610
PHILLIPS 66	COM	718546104	70	528	SH		SOLE		0	0	528
PPL CORP	COM	69351T106	1	48	SH		SOLE		0	0	48
PROCTER AND GAMBLE CO	COM	742718109	1,201	8,193	SH		SOLE		0	0	8,193
PUBLIC SVC ENTERPRISE GRP IN	COM	744573106	39	641	SH		SOLE		0	0	641
QUAL M INC	COM	747525103	1,902	13,148	SH		SOLE		0	0	13,148
SALESFORCE INC	COM	79466L302	68	260	SH		SOLE		0	0	260
SANOFI SPONSORED ADR	COM	80105N105	1	24	SH		SOLE		0	0	24
SELECT SECTOR SPDR TR SBI CONS DISCR	COM	81369Y407	17	97	SH		SOLE		0	0	97
SELECT SECTOR SPDR TR SBI CONS STPLS	COM	81369Y308	35	484	SH		SOLE		0	0	484
SELECT SECTOR SPDR TR SBI HEALTHCARE	COM	81369Y209	153	1,124	SH		SOLE		0	0	1,124
SELECT SECTOR SPDR TR TECHNOLOGY	COM	81369Y803	16	84	SH		SOLE		0	0	84
SERVICENOW INC	COM	81762P102	6	8	SH		SOLE		0	0	8
SHOPIFY INC CL A	COM	82509L107	4	50	SH		SOLE		0	0	50
SIMPSON MFG INC	COM	829073105	702	3,544	SH		SOLE		0	0	3,544
SMITH & WESSON BRANDS INC	COM	831754106	6	406	SH		SOLE		0	0	406
SOUTHERN CO	COM	842587107	13	182	SH		SOLE		0	0	182
SPDR S&P 500 ETF TR TR UNIT	COM	78462F103	4,002	8,420	SH		SOLE		0	0	8,420
SPDR S&P MIDCAP 400 ETF TR UTSER1 S&PDCRP	COM	78467Y107	2,163	4,263	SH		SOLE		0	0	4,263
SPDR SER TR PORTFOLIO S&P500	COM	78464A854	34	615	SH		SOLE		0	0	615
SPDR SER TR S&P 400 MDCP VAL	COM	78464A839	11	148	SH		SOLE		0	0	148
SPDR SER TR S&P DIVID ETF	COM	78464A763	13	105	SH		SOLE		0	0	105
STARBUCKS CORP	COM	855244109	3,640	37,915	SH		SOLE		0	0	37,915
STRYKER CORPORATION	COM	863667101	158	526	SH		SOLE		0	0	526
TAIWAN SEMICONDUCTOR MFG LTD SPONSORED ADS	COM	874039100	4,887	46,995	SH		SOLE		0	0	46,995
TARGET CORP	COM	87612E106	18	129	SH		SOLE		0	0	129
TC ENERGY CORP	COM	87807B107	2	60	SH		SOLE		0	0	60
TESLA INC	COM	88160R101	123	495	SH		SOLE		0	0	495
THE CIGNA GROUP	COM	125523100	7	23	SH		SOLE		0	0	23
THERMO FISHER SCIENTIFIC INC	COM	883556102	126	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	7	136	SH		SOLE		0	0	136
UNION PAC CORP	COM	907818108	4,770	19,422	SH		SOLE		0	0	19,422
UNITED THERAPEUTICS CORP DEL	COM	91307C102	22	100	SH		SOLE		0	0	100
UNITEDHEALTH GROUP INC	COM	91324P102	5,010	9,516	SH		SOLE		0	0	9,516
UNITY SOFTWARE INC	COM	91332U101	4	109	SH		SOLE		0	0	109
US BANCORP DEL NEW	COM	902973304	3	65	SH		SOLE		0	0	65
VANGUARD INDEX FDS GROWTH ETF	COM	922908736	3,210	10,325	SH		SOLE		0	0	10,325
VANGUARD INDEX FDS MCAP VL IDXVIP	COM	922908512	7	46	SH		SOLE		0	0	46
VANGUARD INDEX FDS MID CAP ETF	COM	922908629	361	1,551	SH		SOLE		0	0	1,551
VANGUARD INDEX FDS REAL ESTATE ETF	COM	922908553	40	454	SH		SOLE		0	0	454
VANGUARD INDEX FDS S&P 500 ETF SHS	COM	922908363	538	1,231	SH		SOLE		0	0	1,231
VANGUARD INDEX FDS SM CP VAL ETF	COM	922908611	25	142	SH		SOLE		0	0	142
VANGUARD INDEX FDS SMALL CP ETF	COM	922908751	344	1,615	SH		SOLE		0	0	1,615
VANGUARD INDEX FDS SML CP GRW ETF	COM	922908595	3,640	15,055	SH		SOLE		0	0	15,055
VANGUARD INDEX FDS TOTAL STK MKT	COM	922908769	119	502	SH		SOLE		0	0	502
VANGUARD INDEX FDS VALUE ETF	COM	922908744	46	307	SH		SOLE		0	0	307
VANGUARD SPECIALIZED FUNDS DIV APP ETF	COM	921908844	3,323	19,500	SH		SOLE		0	0	19,500
VANGUARD WHITEHALL FDS HIGH DIV YLD	COM	921946406	429	3,839	SH		SOLE		0	0	3,839
VANGUARD WHITEHALL FDS INTL DVD ETF	COM	921946810	451	5,686	SH		SOLE		0	0	5,686
VANGUARD WORLD FDS CONSUM STP ETF	COM	92204A207	930	4,869	SH		SOLE		0	0	4,869
VANGUARD WORLD FDS HEALTH CAR ETF	COM	92204A504	1,474	5,880	SH		SOLE		0	0	5,880
VANGUARD WORLD FDS INF TECH ETF	COM	92204A702	1,674	3,458	SH		SOLE		0	0	3,458
VANGUARD WORLD FDS UTILITIES ETF	COM	92204A876	11	77	SH		SOLE		0	0	77
VERISK ANALYTICS INC	COM	92345Y106	12	49	SH		SOLE		0	0	49
VERIZON MUNICATIONS INC	COM	92343V104	8	204	SH		SOLE		0	0	204
VERTEX PHARMACEUTICALS INC	COM	92532F100	1,929	4,741	SH		SOLE		0	0	4,741
VISA INC CL A	COM	92826C839	4,760	18,284	SH		SOLE		0	0	18,284
WALMART INC	COM	931142103	74	468	SH		SOLE		0	0	468
WARNER BROS DISCOVERY INC SER A	COM	934423104	0	3	SH		SOLE		0	0	3
WASTE MGMT INC DEL	COM	94106L109	63	351	SH		SOLE		0	0	351
WILLIAMS COS INC	COM	969457100	3	92	SH		SOLE		0	0	92
XCEL ENERGY INC	COM	98389B100	61	983	SH		SOLE		0	0	983
ZIMMER BIOMET HOLDINGS INC	COM	98956P102	20	166	SH		SOLE		0	0	166