Gabelli ETFs Trust - Opportunities In Live and Sports ETF (GOLS) is an exchange-traded fund that seeks capital appreciation by investing primarily in companies benefiting from growth in live events, sports betting, and related entertainment sectors. The fund offers exposure to a diversified portfolio including event promoters, sports leagues, gaming technology providers, media broadcasters, and venue operators; it employs a fundamental, active management approach focusing on small- and mid-cap opportunities with strong growth potential in domestic and select international markets. Sponsored by Gabelli Funds, LLC, a subsidiary of GAMCO Investors, Inc., the trust is headquartered in Rye, New York, with the Gabelli organization tracing its roots to 1977. Recent developments include the fund's launch in early 2024 as part of Gabelli's expansion into thematic ETFs targeting niche high-growth industries, alongside strategic enhancements to its holdings amid rising global interest in sports wagering following U.S. regulatory expansions and partnerships such as those integrating live streaming technologies with major leagues.