SECURITIES AND EXCHANGE COMMISSION                       
                                                                                
                                                                                
                                                                                
                             Washington, D.C. 20549                             
                                                                                
                                                                                
-------------------------------------------------------------------------------
                                                                                
                                                                                
                                  SCHEDULE 13G                                  
                                                                                
                                                                                
                                                                                
                                 (Rule 13d-102)                                 
                                                                                
                                                                                
            INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT             
                                                                                
          TO (s)240.13d-1(b), (c) AND (d) AND AMENDMENTS THERETO FILED          
                                                                                
                            PURSUANT TO (s)240.13d-2                            
                                                                                
                                                                                
                                (Amendment No.2)                                
                                       1                                        
                                                                                
                                                                                
                                                                                
-------------------------------------------------------------------------------
                                                                                
                            SWK HOLDINGS CORPORATION                            
                                                                                
                                (Name of Issuer)                                
                                                                                
                    Common Stock, par value $0.001 per share                    
                                                                                
                         (Title of Class of Securities)                         
                                                                                
                                   78501P203                                    
                                                                                
                                 (CUSIP Number)                                 
                                                                                
                               December 31, 2023                                
                                                                                
            (Date of Event Which Requires Filing of This Statement)             
                                                                                
-------------------------------------------------------------------------------

Check the appropriate box to designate the rule pursuant to which this 
Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

1
The remainder of this cover page shall be filled out for a reporting person's 
initial filing on  this form with respect to the subject class of securities, 
and for any subsequent amendment  containing information which would alter 
disclosures provided in a prior cover page.
The information required on the remainder of this cover page shall not be 
deemed to be "filed" for the purpose of Section 18 of the Securities Exchange 
Act of 1934 ("
Act
") or otherwise subject to the liabilities of that section of the Act but 
shall be subject to all other provisions of the Act (however,
see
the
Notes
).





CUSIP No.78501P203 Page 2 of 7 Pages


 1                                                                        
   NAMES OF REPORTING PERSONS                                             
   J. Carlo Cannell                                                       
                                                                          
 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP                        
   (a)                                                                     
                                                                           
   (b)                                                                     
                                                                           
 3 SEC USE ONLY                                                            
                                                                           
 4 CITIZENSHIP OR PLACE OF ORGANIZATION                                   
   USA                                                                    
                                                                          
                                       5                                  
NUMBER OF SHARES                                    SOLE VOTING POWER     
BENEFICIALLY OWNED BY                               0                     
                                                                          
EACH REPORTING                                                            
                                                                          
PERSON WITH                                                               
                                                                          
 6                         
   SHARED VOTING POWER     
   823,652                 
                           
 7                         
   SOLE DISPOSITIVE POWER  
   0                       
                           
 8                         
   SHARED DISPOSITIVE POWER
   823,652                 
                           
 9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON           
   823,652                                                                
                                                                          
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES  
   (see instructions)                                                     
                                                                          
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11                       
   6.59%                                                                  
                                                                          
12 TYPE OF REPORTING PERSON                                               
   IN, HC                                                                 
                                                                          
                                                                          






CUSIP No.78501P203 Page 3 of 7 Pages


 1                                                                        
   NAMES OF REPORTING PERSONS                                             
   I.R.S. Identification Nos. of Above Persons (Entities Only)            
   Cannell Capital LLC                                                    
   94-3366999                                                             
                                                                          
 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP                        
   (a)                                                                     
                                                                           
   (b)                                                                     
                                                                           
 3 SEC USE ONLY                                                            
                                                                           
 4 CITIZENSHIP OR PLACE OF ORGANIZATION                                   
   Wyoming, USA                                                           
                                                                          
                                       5                                  
NUMBER OF SHARES                                    SOLE VOTING POWER     
BENEFICIALLY OWNED BY                               0                     
                                                                          
EACH REPORTING                                                            
                                                                          
PERSON WITH                                                               
                                                                          
 6                         
   SHARED VOTING POWER     
   823,652                 
                           
 7                         
   SOLE DISPOSITIVE POWER  
   0                       
                           
 8                         
   SHARED DISPOSITIVE POWER
   823,652                 
                           
 9 AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON           
   823,652                                                                
                                                                          
10 CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES  
   (see instructions)                                                     
                                                                          
11 PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 11                       
   6.59%                                                                  
                                                                          
12 TYPE OF REPORTING PERSON                                               
   IA                                                                     
                                                                          
                                                                          






CUSIP No.78501P203 Page 4 of 7 Pages


                                                                                    
                                                                                    
Item 1.                                                                             
                                                                                    
                                                                                    
                                                                                    
 a) Name of Issuer                                                                  
                                                                                    
                                                                                    
    SWK Holdings Corporation                                                        
                                                                                    
                                                                                    
                                                                                    
                                                                                    
 b) Address of issuer's principal                                                   
    executive offices:                                                              
                                                                                    
                                                                                    
    5956 Sherry Lane, Suite 650                                                     
                                                                                    
    Dallas, TX 75225                                                                
                                                                                    
                                                                                    
                                                                                    
Item 2.                                                                             
                                                                                    
                                                                                    
                                                                                    
 a) Name of person filing:                                                          
                                                                                    
                                                                                    
    Cannell Capital LLC                                                             
                                                                                    
                                                                                    
                                                                                    
                                                                                    
 b) Address or principal business                                                   
    office or, if none, residence:                                                  
                                                                                    
                                                                                    
    245 Meriwether Circle                                                           
                                                                                    
    Alta, WY 83414                                                                  
                                                                                    
                                                                                    
                                                                                    
                                                                                    
 c) Citizenship:                                                                    
                                                                                    
                                                                                    
    Wyoming, USA                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
 d) Title of class of securities:                                                   
                                                                                    
                                                                                    
    Common Stock                                                                    
                                                                                    
                                                                                    
                                                                                    
                                                                                    
 e) CUSIP No.:                                                                      
                                                                                    
                                                                                    
    78501P203                                                                       
                                                                                    
                                                                                    
                                                                                    
Item 3.                                                                             
                                                                                    
                                                                                    
    If this statement is filed pursuant to (s)240.13d-1(b) or                       
    (s)240.13d-2(b) or (c), check whether the person filing is a:                   
                                                                                    
                                                                                    
    (a)  Broker or dealer registered under                                          
         section 15 of the Act (15 U.S.C. 78o).                                     
                                                                                    
                                                                                    
    (b)  Bank as defined in section 3(a)(6)                                         
         of the Act (15 U.S.C. 78c).                                                
                                                                                    
                                                                                    
    (c)  Insurance company as defined in section                                    
         3(a)(19) of the Act(15 U.S.C. 78c).                                        
                                                                                    
                                                                                    
    (d)  An Investment company registered under section 8 of                        
         the Investment Company Act of 1940 (15 U.S.C 80a-8).                       
                                                                                    
                                                                                    
    (e)  An investment adviser in accordance                                        
         with Section (s)240.13d-1(b)(1)(ii)(E).                                    
                                                                                    
                                                                                    
    (f)  An Employee benefit plan or endowment fund in                              
         accordance with Section (s)240.13d-1(b)(1)(ii)(F).                         
                                                                                    
                                                                                    
    (g)  A Parent holding company or control person in                              
         accordance with Section (s)240.13d-1(b)(1)(ii)(G).                         
                                                                                    
                                                                                    
    (h)  A Savings association as defined in Section 3(b) of                        
         the Federal Deposit Insurance Act (12 U.S.C. 1813).                        
                                                                                    
                                                                                    
    (i)  A Church plan that is excluded from the definition of an investment company
         under Section 3(c)(14) of the Investment Company Act (15 U.S.C. 80a-3).    
                                                                                    
                                                                                    
    (j)  A non-U.S. institution in accordance                                       
         with Section (s)240.13d-1(b)(1)(ii)(J).                                    
                                                                                    
                                                                                    
    (k)  Group, in accordance with Section                                          
         (s)240.13d-1(b)(1)(ii)(J).                                                 
                                                                                    






CUSIP No.78501P203 Page 5 of 7 Pages


                                                                                                                            
                                                                                                                            
Item 4.   Ownership                                                                                                         
                                                                                                                            
                                                                                                                            
          Provide the following information regarding the aggregate number and                                              
          percentage of the class of securities of the issuer identified in Item 1.                                         
                                                                                                                            
                                                                                                                            
          (a) Amount beneficially                                                                                           
              owned: 823,652.                                                                                               
                                                                                                                            
                                                                                                                            
          (b) Percent of class: 6.59%.                                                                                      
                                                                                                                            
                                                                                                                            
          (c) Number of shares as to                                                                                        
              which the person has:                                                                                         
                                                                                                                            
              (i)   Sole power to vote or                                                                                   
                    to direct the vote 0.                                                                                   
              (ii)  Shared power to vote or to                                                                              
                    direct the vote 823,652.                                                                                
              (iii) Sole power to dispose or to                                                                             
                    direct the disposition of 0.                                                                            
              (iv)  Shared power to dispose or to direct the disposition of 823,652.   Instruction. For computations        
                    regarding securities which represent a right   to acquire an underlying security see (s)240.13d-3(d)(1).
                                                                                                                            
                                                                                                                            
Item 5.   Ownership of 5 Percent or Less of a Class.                                                                        
                                                                                                                            
          Not Applicable.                                                                                                   
                                                                                                                            
         
Item 6.  
         
          Not Applicable.                                                                                                   
                                                                                                                            
                                                                                                                            
Item 7.   Identification and Classification of the Subsidiary Which Acquired   the                                          
          Security Being Reported on by the Parent Holding Company or Control Person.                                       
                                                                                                                            
          Not Applicable.                                                                                                   
                                                                                                                            
                                                                                                                            
Item 8.   Identification and Classification                                                                                 
          of Members of the Group.                                                                                          
                                                                                                                            
          Not Applicable.                                                                                                   
                                                                                                                            
                                                                                                                            
Item 9.   Notice of Dissolution of Group.                                                                                   
                                                                                                                            
          Not Applicable.                                                                                                   
                                                                                                                            
                                                                                                                            
Item 10.  Certifications.                                                                                                   
                                                                                                                            
          Not Applicable.                                                                                                   
                                                                                                                            






CUSIP No.78501P203 Page 6 of 7 Pages

By signing below I certify that, to the best of my knowledge and belief, the 
securities referred to above were acquired and are held in the ordinary course 
of business and were not acquired and are not held for the purpose of or with 
the effect of changing or influencing the control of the issuer of the 
securities and were not acquired and are not held in connection with or as a 
participant in any transaction having that purpose or effect.

                                   SIGNATURE                                    
After reasonable inquiry and to the best of my knowledge and belief, I certify 
that the information set forth in this statement is true, complete and correct.


                          
                          
 02/14/2024               
                          
                          
 Date                     
                          
                          
                          
 By:  /s/ J. Carlo Cannell
                          
                          
 Name:  J. Carlo Cannell  
                          


                          
                          
                          
 Cannell Capital LLC      
                          
                          
                          
 By:  /s/ J. Carlo Cannell
                          
                          
 Name:  J. Carlo Cannell  
                          
 Title:  Managing Member  
                          






CUSIP No.78501P203 Page 7 of 7 Pages

                                   Exhibit A                                    
              Agreement Regarding the Joint Filing of Schedule 13G              

                                                                                                                
The undersigned hereby agree as follows:                                                                        
                                                                                                                
 1) Each of them is individually eligible                                                                       
    to use the Schedule 13G to which this                                                                       
    Exhibit is attached, and such Schedule                                                                      
    13G is filed on behalf each of them;                                                                        
 2) Each of them is responsible for the timely filing of such Schedule 13G and any amendments thereto, and for  
    the completeness and accuracy of the information concerning such person contained therein; but none of      
    them is responsible for the completeness or accuracy of the information concerning the other persons        
    making the filing, unless such person knows or has reason to believe that such information is inaccurate.   
                                                                                                                


                          
                          
 By:  /s/ J. Carlo Cannell
                          
                          
 Name:  J. Carlo Cannell  
                          


                          
                          
                          
 Cannell Capital LLC      
                          
                          
                          
 By:  /s/ J. Carlo Cannell
                          
                          
 Name:  J. Carlo Cannell  
                          
 Title:  Managing Member